<SEC-DOCUMENT>0001493152-21-006705.txt : 20210324
<SEC-HEADER>0001493152-21-006705.hdr.sgml : 20210324
<ACCEPTANCE-DATETIME>20210324160142
ACCESSION NUMBER:		0001493152-21-006705
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		74
CONFORMED PERIOD OF REPORT:	20201231
FILED AS OF DATE:		20210324
DATE AS OF CHANGE:		20210324

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABEONA THERAPEUTICS INC.
		CENTRAL INDEX KEY:			0000318306
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				830221517
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15771
		FILM NUMBER:		21768232

	BUSINESS ADDRESS:	
		STREET 1:		1330 AVENUE OF THE AMERICAS, 33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		646-813-4701

	MAIL ADDRESS:	
		STREET 1:		1330 AVENUE OF THE AMERICAS, 33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PLASMATECH BIOPHARMACEUTICALS INC
		DATE OF NAME CHANGE:	20140922

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCESS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19960209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHEMEX PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>form10-k.htm
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2020-01-31" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2020-01-31" xmlns:us-roles="http://fasb.org/us-roles/2020-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:country="http://xbrl.sec.gov/country/2020-01-31" xmlns:srt="http://fasb.org/srt/2020-01-31" xmlns:abeo="http://abeonatherapeutics.com/20201231">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_029_US%2DGAAP%2D2020 -->
<!-- Field: Set; Name: xdx; ID: xdx_033_abeo_abeonatherapeutics.com_20201231 -->
<!-- Field: Set; Name: xdx; ID: xdx_044_20200101_20201231 -->
<!-- Field: Set; Name: xdx; ID: xdx_054_edei%2D%2DEntityCentralIndexKey_0000318306 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_05A_edei%2D%2DDocumentFiscalPeriodFocus_FY -->
<!-- Field: Set; Name: xdx; ID: xdx_056_edei%2D%2DDocumentFiscalYearFocus_2020 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- Field: Set; Name: xdx; ID: xdx_058_edei%2D%2DDocumentPeriodEndDate_2020%2D12%2D31 -->
<!-- Field: Set; Name: xdx; ID: xdx_050_edei%2D%2DEntityFilerCategory_Non%2Daccelerated Filer -->
<!-- Field: Set; Name: xdx; ID: xdx_07D_XDX_Z%2D%2D\2021 OPERATIONS\2021 EDGAR\03 March\Abeona Therapeutics\03%2D01%2D2021\Form 10%2DK\Draft\Production\form10%2Dk.xdx -->
<!-- Field: Set; Name: xdx; ID: xdx_07D_SO_Z%2D%2D\2021 OPERATIONS\2021 EDGAR\03 March\Abeona Therapeutics\03%2D01%2D2021\Form 10%2DK\Draft\Production\form10%2Dk.xdxs -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_065_Percent_4_xbrli%2D%2Dpure -->
<!-- Field: Set; Name: xdx; ID: xdx_061_Integer_0_Integer -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Grantees_0_Grantees -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
  <ix:hidden>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityCentralIndexKey">0000318306</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleanfalse" name="dei:AmendmentFlag">false</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:DocumentFiscalYearFocus">2020</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:dateyearmonthday" name="dei:DocumentPeriodEndDate">2020-12-31</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityFilerCategory">Non-accelerated Filer</ix:nonNumeric>
    <ix:nonFraction name="us-gaap:ShortTermInvestments" contextRef="AsOf2019-12-31" id="xdx2ixbrl0060" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2019-12-31" id="xdx2ixbrl0102" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2019-12-31" id="xdx2ixbrl0114" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2020-12-31" id="xdx2ixbrl0122" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2019-12-31" id="xdx2ixbrl0123" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2019-12-31" id="xdx2ixbrl0154" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-01-012019-12-31_custom_LicenseAndOtherRevenuesMember" id="xdx2ixbrl0167" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0170" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0185" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0212" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2018-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0220" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0225" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0227" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0228" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0231" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0233" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0234" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0239" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0240" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0247" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0248" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0255" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0256" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0263" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0264" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0265" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0271" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0272" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0295" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0296" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0298" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0304" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0312" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0317" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0319" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0320" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0323" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0325" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0326" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0331" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0332" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0339" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0340" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0341" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0347" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0348" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0353" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0354" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0356" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" id="xdx2ixbrl0359" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0360" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0361" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0383" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:NoncashInterestExpense" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0395" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:IncreaseDecreaseInReceivables" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0409" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0433" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:PaymentsToAcquireShortTermInvestments" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0437" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:ProceedsFromNotesPayable" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0449" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0454" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0484" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0487" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0488" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0490" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0491" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MinimumMember" id="xdx2ixbrl0515" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">P3Y</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MaximumMember" id="xdx2ixbrl0517" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">P7Y</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MinimumMember" id="xdx2ixbrl0519" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">P5Y</ix:nonNumeric>
    <ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MaximumMember" id="xdx2ixbrl0521" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">P10Y</ix:nonNumeric>
    <ix:nonFraction name="us-gaap:NumberOfOperatingSegments" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0536" decimals="INF" unitRef="Integer">1</ix:nonFraction>
    <ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-12-31_us-gaap_WarrantMember" id="xdx2ixbrl0552" unitRef="Shares" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl0588" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl0590" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687" id="xdx2ixbrl0614" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703" id="xdx2ixbrl0616" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2019-12-31_custom_ConstructionWorkInProgressMember" id="xdx2ixbrl0648" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0741" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0745" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0747" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0751" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0753" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0761" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0763" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0767" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0769" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0771" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0773" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0775" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0777" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0781" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0783" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0791" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0793" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0797" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" id="xdx2ixbrl1073" unitRef="Shares" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" id="xdx2ixbrl1075" unitRef="USDPShares" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" id="xdx2ixbrl1081" unitRef="Shares" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" id="xdx2ixbrl1083" unitRef="USDPShares" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-01-01to2020-12-31" id="xdx2ixbrl1232" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-01-012019-12-31" id="xdx2ixbrl1233" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:DeferredTaxAssetsLiabilitiesNet" contextRef="AsOf2020-12-31" id="xdx2ixbrl1267" unitRef="USD" xs:nil="true"></ix:nonFraction>
    <ix:nonFraction name="us-gaap:DeferredTaxAssetsLiabilitiesNet" contextRef="AsOf2019-12-31" id="xdx2ixbrl1268" unitRef="USD" xs:nil="true"></ix:nonFraction>
    </ix:hidden>
  <ix:references>
    <link:schemaRef xlink:href="abeo-20201231.xsd" xlink:type="simple" />
    </ix:references>
  <ix:resources>
    <xbrli:context id="From2020-01-01to2020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-19">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-19</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_LicenseAndOtherRevenuesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:LicenseAndOtherRevenuesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_LicenseAndOtherRevenuesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:LicenseAndOtherRevenuesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:EquipmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:EquipmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_custom_PreFundedWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">abeo:PreFundedWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_StockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">abeo:StockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_StockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">abeo:StockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LaboratoryEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:LaboratoryEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_LaboratoryEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:LaboratoryEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_FurnitureAndOfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:FurnitureAndOfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_FurnitureAndOfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:FurnitureAndOfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ConstructionWorkInProgressMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:ConstructionWorkInProgressMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_ConstructionWorkInProgressMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:ConstructionWorkInProgressMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-11-03</xbrli:startDate>
        <xbrli:endDate>2018-11-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-032020-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-03</xbrli:startDate>
        <xbrli:endDate>2020-11-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-11-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-11-04_srt_MaximumMember_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-11-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-11-04_custom_OriginalLicenseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:OriginalLicenseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-11-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-11-04_custom_AmendedAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:AmendedAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-11-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-11-04_custom_AprilOneTwentyTwentyMember_custom_AmendedAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">abeo:AprilOneTwentyTwentyMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:AmendedAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-11-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-11-04">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-11-04</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-03-292020-04-02">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-03-29</xbrli:startDate>
        <xbrli:endDate>2020-04-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-032020-11-04">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-03</xbrli:startDate>
        <xbrli:endDate>2020-11-04</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-17">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-162020-04-17">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-16</xbrli:startDate>
        <xbrli:endDate>2020-04-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_REGENXBIOMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2015-05-142015-05-15_custom_AbeonaTherapeuticsLlcMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">abeo:AbeonaTherapeuticsLlcMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2015-05-14</xbrli:startDate>
        <xbrli:endDate>2015-05-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abeo:PaycheckProtectionProgramMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-05-02_custom_PaycheckProtectionProgramMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abeo:PaycheckProtectionProgramMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-05-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-12-232019-12-24_custom_TwoThousandNineteenPublicOfferingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-12-23</xbrli:startDate>
        <xbrli:endDate>2019-12-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-24</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-24</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:PreFundedWarrantsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-24</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:PreFundedWarrantsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-10-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_NonPreFundedWarrantsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:NonPreFundedWarrantsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_NonPreFundedWarrantsMember_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:NonPreFundedWarrantsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-132020-08-14_custom_SublicenseAndnventoryPurchaseAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-13</xbrli:startDate>
        <xbrli:endDate>2020-08-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-132020-08-14_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:EventBasedMilestonePaymentsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-13</xbrli:startDate>
        <xbrli:endDate>2020-08-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-08-132020-08-14_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:SalesBasedMilestonePaymentsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-08-13</xbrli:startDate>
        <xbrli:endDate>2020-08-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_SublicenseAndnventoryPurchaseAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAndnventoryPurchaseAgreementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:LicenseMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-10-31_custom_SublicenseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-10-31_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:EventBasedMilestonePaymentsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-10-012020-10-31_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:SalesBasedMilestonePaymentsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-10-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_SublicenseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:LicenseMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-10</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-10</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-10</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-09</xbrli:startDate>
        <xbrli:endDate>2020-11-10</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-16</xbrli:startDate>
        <xbrli:endDate>2020-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_StockOptionsMember94269156">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:StockOptionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-012019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-01</xbrli:startDate>
        <xbrli:endDate>2019-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-31_custom_ThereafterMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:ThereafterMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-12-31_custom_RDEBProductMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:RDEBProductMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Percent">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Integer">
      <xbrli:measure>abeo:Integer</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Grantees">
      <xbrli:measure>abeo:Grantees</xbrli:measure>
    </xbrli:unit>
    </ix:resources>
  </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 4pt solid; font-size: 1pt; border-bottom: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><b>WASHINGTON,
DC 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

<!-- Field: Rule-Page --><div style="margin-left: auto; margin-right: auto; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
<span id="xdx_907_edei--DocumentType_c20200101__20201231_z0ZEp0Z1cQG8"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:DocumentType">10-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 13%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Mark
    One)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 87%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_edei--DocumentAnnualReport_c20200101__20201231_z7zBhe2Hg0z4"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleantrue" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>ANNUAL
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">For
the fiscal year ended December 31, 2020</span></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">Or</span></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_edei--DocumentTransitionReport_c20200101__20201231_zubDWiCEV9gc"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>TRANSITION
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">For
    the transition period from _______ to _______</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Commission
file number <b><span id="xdx_90C_edei--EntityFileNumber_c20200101__20201231_zcgI93OfoTeh"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityFileNumber">001-15771</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_90D_edei--EntityRegistrantName_c20200101__20201231_zChkKYRjJQm5"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityRegistrantName">ABEONA
THERAPEUTICS INC.</ix:nonNumeric></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Exact
name of registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90B_edei--EntityIncorporationStateCountryCode_c20200101__20201231_z3IucVJGMLQh"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span>
    </b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_908_edei--EntityTaxIdentificationNumber_c20200101__20201231_zullZXErf4Ob"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityTaxIdentificationNumber">83-0221517</ix:nonNumeric></span>
    </b></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">(State or other jurisdiction of</span></p>
                                                                             <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">incorporation or organization)</span></p></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">(I.R.S.
Employer I.D. No.)</span></p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_905_edei--EntityAddressAddressLine1_c20200101__20201231_zN9KXmZmBfi3" style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityAddressAddressLine1">1330
Avenue of the Americas</ix:nonNumeric></span></b></span><b><span style="text-decoration: underline"><span style="font: 10pt Times New Roman, Times, Serif">, <span id="xdx_90C_edei--EntityAddressAddressLine2_c20200101__20201231_z4DOO0r9hCgc" title="Entity Address, Address Line Two"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityAddressAddressLine2">33rd Floor</ix:nonNumeric></span>,
<span id="xdx_907_edei--EntityAddressCityOrTown_c20200101__20201231_zVkbd3fifSUh"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityAddressCityOrTown">New York</ix:nonNumeric></span></span></span></b><b><span style="text-decoration: underline"><span style="font: 10pt Times New Roman, Times, Serif">,
<span id="xdx_905_edei--EntityAddressStateOrProvince_c20200101__20201231_zEbpUEyowEGl"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityAddressStateOrProvince">NY</ix:nonNumeric></span></span></span></b><b><span style="text-decoration: underline"> <span id="xdx_90E_edei--EntityAddressPostalZipCode_c20200101__20201231_zo1r9ji0aBHa" style="font: 10pt Times New Roman, Times, Serif"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityAddressPostalZipCode">10019</ix:nonNumeric>
</span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Address
of principal executive offices, zip code)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_902_edei--CityAreaCode_c20200101__20201231_zMMt2TCcFNQg"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:CityAreaCode">(646)</ix:nonNumeric></span>
<span id="xdx_908_edei--LocalPhoneNumber_c20200101__20201231_z5mtn1exf7Gb"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:LocalPhoneNumber">813-4701</ix:nonNumeric></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Registrant&#8217;s
telephone number, including area code)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 36%"><span style="font: 10pt Times New Roman, Times, Serif">Title
    of each class</span></td>
    <td style="padding-bottom: 1.5pt; text-align: center; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 20%"><span style="font: 10pt Times New Roman, Times, Serif">Trading
    Symbol(s)</span></td>
    <td style="padding-bottom: 1.5pt; text-align: center; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 40%"><span style="font: 10pt Times New Roman, Times, Serif">Name
    of each exchange on which registered</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_edei--Security12bTitle_c20200101__20201231_zzS0dsVbLOK"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:Security12bTitle">Common
    Stock, $0.01 par value</ix:nonNumeric></span></span></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_edei--TradingSymbol_c20200101__20201231_zdM6TSk0Yg3g"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:TradingSymbol">ABEO</ix:nonNumeric></span></span></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_edei--SecurityExchangeName_c20200101__20201231_zXYhNaMgHML1"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span>
    Capital Markets</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes &#9744; <span><span id="xdx_905_edei--EntityWellKnownSeasonedIssuer_c20200101__20201231_zW383d5Jz8d" title="Entity Well-known Seasoned Issuer"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span></span>
&#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes &#9744; <span><span id="xdx_904_edei--EntityVoluntaryFilers_c20200101__20201231_zlN0pEbMDvt2" title="Entity Voluntary Filers"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_edei--EntityCurrentReportingStatus_c20200101__20201231_zLgf2UOo6oel"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>
 &#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (&#167; 232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files). <span id="xdx_902_edei--EntityInteractiveDataCurrent_c20200101__20201231_zp25yuOIMcca"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> &#9746; No &#9744; </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Large
                                         accelerated filer &#9744;</span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated
filer &#9744;</span></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Non-accelerated
    filer &#9746;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Smaller
                                         reporting company <span id="xdx_907_edei--EntitySmallBusiness_c20200101__20201231_zAL0iX6dglX2"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Emerging
    growth company <span id="xdx_903_edei--EntityEmergingGrowthCompany_c20200101__20201231_zIVHsc5FnUZe"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. Yes &#9744; <span id="xdx_901_edei--IcfrAuditorAttestationFlag_c20200101__20201231_z04neRPyLG0d"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleanfalse" name="dei:IcfrAuditorAttestationFlag">No</ix:nonNumeric></span> <span title="ICFR Auditor Attestation Flag">&#9746;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; <span id="xdx_90F_edei--EntityShellCompany_c20200101__20201231_zplfCWX58DHk"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the average
bid and asked price of such common equity, as of June 30, 2020, was approximately $<span id="xdx_90A_edei--EntityPublicFloat_c20200630_pp0p0" title="Entity Public Float"><ix:nonFraction name="dei:EntityPublicFloat" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">204,160,000</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
number of shares outstanding of the registrant&#8217;s common stock as of March 19, 2021 was <span id="xdx_907_edei--EntityCommonStockSharesOutstanding_iI_c20210319_zGqm3jUHvrtl"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-03-19" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">98,788,933</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DOCUMENTS
INCORPORATED BY REFERENCE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Portions
of the registrant&#8217;s definitive Proxy Statement relating to our 2021 Annual Meeting of Stockholders are incorporated by reference
into Part III of this Annual Report on Form 10-K where indicated. Such Proxy Statement will be filed with the Securities and Exchange
Commission within 120 days after the end of the fiscal year to which this report relates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; text-underline-style: double">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt; border-bottom: Black 4pt solid">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; text-underline-style: double">&#160;</span></p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif; text-underline-style: double">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>TABLE
OF CONTENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Page</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><a href="#a_001">Part I</a></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; width: 1in"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_002">Business</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">3</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#r_01"><span style="font: 10pt Times New Roman, Times, Serif">Risk Factors</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">30</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#r_02"><span style="font: 10pt Times New Roman, Times, Serif">Unresolved Staff Comments</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">65</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    2.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#r_03"><span style="font: 10pt Times New Roman, Times, Serif">Properties</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">65</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    3.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#r_04">Legal Proceedings</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">65</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    4.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#r_05"><span style="font: 10pt Times New Roman, Times, Serif">Mine Safety Disclosures</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">65</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><a href="#a_008">Part II</a></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    5.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_009">Market for Registrant&#8217;s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">66</span><span style="font: 10pt Times New Roman, Times, Serif"></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    6.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_010">Selected Financial Data</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">67</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    7.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_011"><span style="font: 10pt Times New Roman, Times, Serif">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">67</span></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    7A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_012"><span style="font: 10pt Times New Roman, Times, Serif">Quantitative and Qualitative Disclosures About Market Risk</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">76</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    8.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_013"><span style="font: 10pt Times New Roman, Times, Serif">Financial Statements and Supplementary Data</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">76</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    9.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_014"><span style="font: 10pt Times New Roman, Times, Serif">Changes in and Disagreements With Accountants on Accounting and Financial Disclosure</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">77</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    9A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_015"><span style="font: 10pt Times New Roman, Times, Serif">Controls and Procedures</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">77</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    9B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_016"><span style="font: 10pt Times New Roman, Times, Serif">Other Information</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">77</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><a href="#a_017">Part III</a></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    10.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_018"><span style="font: 10pt Times New Roman, Times, Serif">Directors, Executive Officers and Corporate Governance</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">78</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    11.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_019"><span style="font: 10pt Times New Roman, Times, Serif">Executive Compensation</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">78</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    12.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_020">Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">78</span><span style="font: 10pt Times New Roman, Times, Serif"></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    13.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_021"><span style="font: 10pt Times New Roman, Times, Serif">Certain Relationships and Related Transactions, and Director Independence</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">78</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    14.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_022"><span style="font: 10pt Times New Roman, Times, Serif">Principal Accounting Fees and Services</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">78</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    15.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><a href="#a_024"><span style="font: 10pt Times New Roman, Times, Serif">Exhibits, Financial Statement Schedules</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">79</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt"><span style="font: 10pt Times New Roman, Times, Serif">Item
    16.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_025">Form 10-K Summary</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">80</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><a href="#a_026">Signatures</a></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">81</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 2; Options: NewSection -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>FORWARD-LOOKING
STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>This
Form 10-K (including information incorporated by reference) contains statements that express management&#8217;s opinions, expectations,
beliefs, plans, objectives, assumptions or projections regarding future events or future results and therefore are, or may be
deemed to be, &#8220;forward-looking statements&#8221; within the meaning of Section 27A of the Securities Act of 1933, as amended,
and Section 21E of the Securities Exchange Act of 1934, as amended. Words such as &#8220;expects,&#8221; &#8220;anticipates,&#8221;
&#8220;intends,&#8221; &#8220;plans,&#8221; &#8220;believes,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;seeks,&#8221;
&#8220;estimates,&#8221; and variations of such words and similar expressions, and the negatives thereof, are intended to identify
such forward-looking statements. We caution readers not to place undue reliance on any such &#8220;forward-looking statements,&#8221;
which speak only as of the date made, and advise readers that these forward-looking statements are not guarantees of future performance
and involve certain risks, uncertainties, estimates, and assumptions by management that are difficult to predict. Various factors,
some of which are beyond the Company&#8217;s control, could cause actual results to differ materially from those expressed in,
or implied by, such forward-looking statements. All such forward-looking statements, whether written or oral, and whether made
by us or on our behalf, are expressly qualified by these cautionary statements and any other cautionary statements that may accompany
the forward-looking statements. In addition, we disclaim any obligation to update any forward-looking statements to reflect events
or circumstances after the date of this report, except as may otherwise be required by the federal securities laws. </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Forward-looking
statements necessarily involve risks and uncertainties, and our actual results could differ materially from those anticipated
in forward-looking statements due to a number of factors. These statements include statements about: the potential impacts of the COVID-19 pandemic on our business, operations,
and financial condition; the achievement of or expected timing, progress and results of clinical development, clinical trials
and potential regulatory approvals; our Phase 3 clinical trial (VIITAL&#8482;) for patients with recessive dystrophic epidermolysis
bullosa (&#8220;RDEB&#8221;) and our beliefs relating thereto; our ability to identify and enroll patients in the Phase 3 clinical
trial; our pipeline of product candidates; our use of the proceeds from the Paycheck Protection Program loan and our eligibility
for loan forgiveness under the Coronavirus Aid, Relief and Economic Security Act, as amended; our belief that we have sufficient
resources to fund operations for at least the next 12 months from the date of filing of this report; the ongoing arbitration proceeding
with REGENXBIO; the dilutive effect that raising additional funds by selling additional equity securities would have on the relative
equity ownership of our existing investors; our belief that EB-101 could potentially benefit patients with RDEB; our belief that
adeno-associated virus (&#8220;AAV&#8221;) gene therapy could potentially benefit patients with Sanfilippo syndrome type A (&#8220;MPS
IIIA&#8221;) and Sanfilippo syndrome type B (&#8220;MPS IIIB&#8221;); our ability to develop our novel AAV-based gene therapy
platform technology; our belief in the adequacy of the data from clinical trials, including VIITAL&#8482; and our Phase 1/2 clinical
trials in ABO-102 (AAV-SGSH) for MPS IIIA and ABO-101 (AAV-NAGLU) for MPS IIIB, together with the data generated in the program
to date, to support regulatory approvals; the existence of intellectual property, a license to which might be required to market
MPS IIIA and MPS IIIB; our dependence upon our third-party and related-party customers and vendors and their compliance with regulatory
bodies; our intellectual property position and our ability to obtain, maintain and enforce intellectual property protection and
exclusivity for our proprietary assets; our estimates regarding the size of the potential markets for our product candidates,
the strength of our commercialization strategies and our ability to serve and supply those markets; and future economic conditions
or performance. </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Important
factors that could affect performance and cause results to differ materially from management&#8217;s expectations are described
in the sections entitled &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s Discussion and Analysis of Financial Condition
and Results of Operations&#8221; in this Form 10-K. These factors include: the impact of the COVID-19 pandemic on our business,
operations (including our clinical trials), and financial condition, and on our ability to access the capital markets; our ability
to access our existing at-the-market sale agreement and any dilution that may result from accessing such sales agreement; our
estimates regarding expenses, future revenues, capital requirements, and needs for additional financing; our ability to raise
capital; our ability to fund our operating expenses and capital expenditure requirements for at least the next 12 months with
our existing cash and cash equivalents; our ability to obtain additional equity funding from current or new stockholders, out-licensing
technology and/or other assets, deferring and/or eliminating planned expenditures, restructuring operations and/or reducing headcount,
and sales of assets; the dilutive effect that raising additional funds by selling additional equity securities would have on the
relative equity ownership of our existing investors, including under our existing at-the-market sale agreement; our ability to
continue to develop our novel AAV-based gene therapy platform technology; the outcome of any interactions with the U.S. Food and
Drug Administration (&#8220;FDA&#8221;) or other regulatory agencies relating to any of our products or product candidates; our
ability to execute a Phase 3 clinical trial for patients with RDEB; our ability to complete enrollment of patients into clinical
trials to secure sufficient data to assess efficacy and safety; our ability to identify additional patients for our Phase 1/2
clinical trial for patients with MPS IIIA and MPS IIIB; our ability to continue to secure and maintain regulatory designations
for our product candidates; our ability to develop manufacturing capability compliant with current good manufacturing practices
for our product candidates; our ability to manufacture gene and cell therapy products and produce an adequate product supply to
support clinical trials and potentially future commercialization; the rate and degree of market acceptance of our product candidates
for any indication once approved; and our ability to meet our obligations contained in license agreements to which we are party.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_001"></span>PART
I</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="padding-left: -10pt; text-align: justify; width: 0.75in"><span id="a_002"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>ITEM
    </b></span><b>1.</b></td>
    <td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b> BUSINESS</b></span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
Therapeutics Inc., a Delaware corporation (together with our subsidiaries, &#8220;we,&#8221; &#8220;our,&#8221; &#8220;Abeona&#8221;
or the &#8220;Company&#8221;), is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening
rare genetic diseases. Our lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive
dystrophic epidermolysis bullosa (&#8220;RDEB&#8221;), (ii) ABO-102, an adeno-associated virus (&#8220;AAV&#8221;)-based gene
therapy for Sanfilippo syndrome type A (&#8220;MPS IIIA&#8221;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome
type B (&#8220;MPS IIIB&#8221;). We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other
diseases and next-generation AAV-based gene therapies using the novel AIM&#8482; capsid platform that we have exclusively licensed
from the University of North Carolina at Chapel Hill, and internal AAV vector research programs. Our product candidates are eligible
for orphan drug designation, breakthrough therapy designation, or other expedited review processes in the U.S., Europe, Japan,
or other world markets. Our pipeline includes three programs in clinical development&#8212;EB-101, ABO-101 and ABO-102&#8212;
for which we hold several U.S. and European Union (&#8220;EU&#8221;) regulatory designations, and a pipeline of additional earlier
stage programs:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><img src="form10-k_001.jpg" alt="" />&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
robust pipeline features early- and late-stage candidates with the potential to transform the treatment of devastating genetic
diseases, and we are conducting clinical trials in the U.S. and abroad.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Our
Mission and Strategy</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
is at the forefront of gene and cell therapy research and development. We are a fully-integrated company featuring therapies in
clinical development, in-house manufacturing facilities, a robust pipeline, and scientific and clinical leadership. We see our
mission as working to create, develop, manufacture, and deliver gene and cell therapies for people impacted by serious diseases.
We partner with leading academic researchers, patient advocacy organizations and caregivers to develop therapies that address
the underlying cause of a broad spectrum of rare genetic diseases for which no effective treatment options exist today.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 4 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Since
our last fiscal year, we have continued to make progress toward fulfilling our goal of harnessing the promise of genetic medicine
to transform the lives of people impacted by serious diseases and redefining the standard of care through gene and cell therapies.
Our strategy to achieve this goal consists of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Advancing
our Clinical Gene and Cell Therapy Programs and Research and Development with a Focus on Rare and Orphan Diseases. </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have three programs in clinical development&#8212;EB-101, ABO-101 and ABO-102&#8212;and a pipeline of additional earlier stage
programs. Through our gene and cell therapy expertise in research and development, we believe we are positioned to introduce efficacious
and safe therapeutics to transform the standard of care in devastating diseases and establish our leadership position in the field.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Applying
Novel Next-Generation AIM&#8482; Capsid Technology to Develop New In-Vivo Gene Therapies.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
are researching and developing next-generation AAV-based gene therapy using our novel capsids developed from the AIM&#8482; Capsid
Technology Platform and additional Company-invented AAV capsids. We plan to continue to develop chimeric AAV capsids capable
of improved tissue targeting for various indications and potentially evading immunity to wildtype AAV vectors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Establishing
Leadership Position in Commercial-Scale Gene and Cell Therapy Manufacturing.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
established current Good Manufacturing Practice (&#8220;cGMP&#8221;), clinical-scale manufacturing capabilities for gene-corrected
cell therapy and AAV-based gene therapies in our state-of-the-art Cleveland, OH facility. We believe that our platform provides
us with distinct advantages, including flexibility, scale, reliability, and the potential for reduced development risk, reduced
cost, and faster times to market. We have focused on establishing internal Chemistry, Manufacturing and Controls (&#8220;CMC&#8221;)
capabilities that drive value for our organization through process development, assay development and manufacturing. We have also
deployed robust quality systems governing all aspects of product lifecycle from preclinical through commercial stage.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Establishing
Additional Gene and Cell Therapy Franchises and Adjacencies through In-Licensing and Strategic Partnerships.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
seek to be the partner of choice in gene therapy disease treatment and have closely collaborated with leading academic
institutions, key opinion leaders, patient foundations, and industry partners to generate novel intellectual property, accelerate
research and development, and understand the needs of patients and their families.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Maintaining
and Growing IP Portfolio. </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
strive to have a leading intellectual property portfolio. To that end, we seek patent rights for various aspects of our programs,
including vector engineering and construct design, our production process, and all features of our clinical products including
composition of matter and method of administration and delivery. We expect to continue to expand our intellectual property portfolio
by aggressively seeking patent rights for promising aspects of our product engine and product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Our
Pipeline</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
robust pipeline features early- and late-stage candidates with the potential to transform the treatment of devastating genetic
diseases, and we are conducting clinical trials in the U.S. and abroad.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for RDEB, (ii) ABO-102, an AAV-based
gene therapy for MPS IIIA and (iii) ABO-101, an AAV-based gene therapy for MPS IIIB. We continue to develop additional AAV-based
gene therapies designed to treat ophthalmic and other diseases and next-generation AAV-based gene therapies using the novel AIM&#8482;
capsid platform that we have exclusively licensed from the University of North Carolina at Chapel Hill, and internal AAV vector
research programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Developing
Next Generation Gene and Cell Therapy</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>EB-101
for the Treatment of Recessive Dystrophic Epidermolysis Bullosa (&#8220;RDEB&#8221;)</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Disease
Overview </i></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #231F20"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">RDEB
belongs to a group of genetic skin disorders known more broadly as epidermolysis bullosa. Patients with RDEB have a defect in
the COL7A1 gene, resulting in the inability to produce Type VII collagen, which plays a vital role in anchoring the skin&#8217;s
dermal and epidermal layers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #231F20"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">RDEB
patients have fragile skin, which can easily damage to produce open and blistering wounds, disfiguring scars throughout the body,
fused fingers and toes, limits in range of motion at joints (e.g., arms and legs), and an abnormal narrowing of the esophagus.
Long-term RDEB patients can suffer from anemia, are at high risk of developing aggressive squamous cell carcinomas, infections,
and premature death. The most severe patients are approximately 20 times more likely to die by 30 years of age than the general
population.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Similar to most ultra-rare diseases,
the incidence and prevalence of RDEB are not well defined. Incidence of 0.2 to 3.05 per million births and prevalence of 0.14
to 1.35 per million people have been observed across different geographies, primarily estimated by limited population
analyses of clinical databases or registries (Eichstadt et al.; Clinical, Cosmetic and Investigational Dermatology, 2019). Using
genetic modeling of COL7A1 variants, which is believed to cause RDEB, Stanford University estimated the incidence of RDEB to
be approximately 63 per million births and prevalence could be up to 3,850 patients in the U.S., whose wounds may benefit
from COL7A1-mediated treatments such as EB-101.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">RDEB patients have, on average, 11 active
wounds on their bodies, with the majority &gt; 20 cm2 (Stanford University; Solis, D., et al., 2017). In 2020, a survey of RDEB
patients reported that approximately 60% have active wounds covering greater than 30% of their bodies (Bruckner et al.; Orphanet
Journal of Rare Diseases, 2020). Wounds covering up to approximately 80% of body surface area have been recorded in some EB patients
(Hirsch et al.; Nature Research, 2017).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
expect EB-101 could be a treatment option for all RDEB wounds and specifically target larger and/or chronic wounds for which EB-101
has shown durable healing and associated pain reduction in a phase 1/2 clinical trial. The data from the phase 1/2 clinical trial
supports the VIITAL&#8482; phase 3 trial. These larger and/or chronic wounds carry the highest burden, including the need for
frequent dressing changes, pain, pruritus, risk of infection, and developing skin cancer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Current
Management of RDEB</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At
present, there are no approved treatments for RDEB in the U.S. or Europe.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Wound
management currently consists of supportive care to limit contamination and infection, and reduction in mechanical forces that
produce new blisters. Care usually includes treatment of new blisters by lancing and draining. Wounds are then dressed with a
non-adherent material, covered with padding for stability and protection, and secured with an elastic wrap for integrity. The
estimated annual cost of wound dressings alone for an RDEB patient can range from $245,000 per year to significantly higher in
more severe cases.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">RDEB
patients also have periodic surgeries to relieve disease related issues such as narrowing of their esophagus, fusing of fingers
and corneal abrasions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 6; Options: NewSection; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #231F20; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Program
Status</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">EB-101
is an autologous, gene-corrected cell therapy in which a functioning COL7A1 gene is inserted into a patient&#8217;s own skin cells
(keratinocytes) using a retrovirus. The keratinocytes are then transplanted back to the patient to restore Type VII collagen expression
and skin function.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">EB-101
has been granted Regenerative Medicine Advanced Therapy (&#8220;RMAT&#8221;), Breakthrough Therapy, Rare Pediatric Disease, and
Orphan Drug designations by the U.S. Food and Drug Administration (&#8220;FDA&#8221;); as well as Orphan Drug designation by the
European Medicines Agency (&#8220;EMA&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Results
from a completed Phase 1/2 study that enrolled 7 patients with large and chronic RDEB wounds at Stanford University showed that
EB-101 was well-tolerated and resulted in significant and durable wound healing (Siprashvili, Z., et al., 2016), with up to seven
years of follow-up (Eichstadt, S., et al. JCI Insight 2019). To date, there have been no reported serious adverse events.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
2020 Abeona initiated a pivotal Phase 3 clinical trial, referred to as VIITAL&#8482;, evaluating the potential of EB-101 for the
treatment of RDEB. VIITAL&#8482; is an ongoing randomized, control-matched Phase 3 clinical trial assessing treatment with EB-101
in 10 to 15 patients, comprising 35 large chronic wound sites treated in total. The co-primary endpoints of VIITAL&#8482; are
a) proportion of EB-101 treated wounds with &gt;50% healing from baseline at 24 weeks and b) improvement in pain at 24 weeks assessed
by the Wong-Baker pain scale at time of dressing change versus an untreated control wound. The FDA has agreed on endpoints and
other characteristics of the study.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>ABO-102
and ABO-101 for the treatment of Mucopolysaccharidosis (MPS) III (Sanfilippo syndrome)</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Disease
Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">MPS
III (Sanfilippo syndrome) is a group of four inherited lysosomal storage diseases, described as type A, B, C or D, which result
from enzyme deficiencies responsible for abnormal accumulation of glycosaminoglycans (&#8220;GAGs&#8221;), which are long, linear
polysaccharides also known as mucopolysaccharides, in body tissues that lead to progressive cell damage and neurodevelopmental
and physical decline. The incidence of MPS III (all four types combined) is estimated to be 1 in 70,000 births.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Lysosomes
are intra-cellular structures responsible for a continuous process of replacing used materials and breaking them down for disposal.
Children with MPS III are missing a lysosomal enzyme that is essential in breaking down used mucopolysaccharides, specifically
heparan sulfate. The partially broken down heparan sulfate remains stored in cells in the body causing progressive lysosomal and
cell damage and eventually cell death. Babies may show little sign of the disease early in life, but as neurodevelopment is impaired
and more cells become damaged, symptoms start to appear within the first few years of life.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
MPS III, the predominant symptoms are speech/language delay, cognitive decline, behavioral abnormalities, motor dysfunction, and
seizures, eventually leading to premature death. Most patients with the rapidly progressing form of MPS III do not reach a level
of cognitive function above that of an unaffected three-year-old child. Accumulation of heparan sulfate and related cell dysfunction
also affects other organs, leading to liver enlargement and soft tissue coarsening. To date, there is no cure for MPS III and
care is only supportive and palliative.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>


<!-- Field: Page; Sequence: 7; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Program
Status</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
are developing AAV-based gene therapies ABO-102 and ABO-101 for MPS IIIA and MPS IIIB (Sanfilippo syndrome Type A and Sanfilippo
syndrome Type B), respectively. These gene therapies are administered once through intravenous infusion. ABO-102 and ABO-101 deliver
a functioning copy of the defective gene to cells of the central nervous system (&#8220;CNS&#8221;) and peripheral organs with
the aim of halting the deleterious effects caused by the malfunctioning enzyme and impairment of lysosomal functioning. Both viral
vector constructs rely on the neurotropism of the AAV9 serotype and its ability to cross the blood brain barrier (&#8220;BBB&#8221;)
and deliver the functional copy of the gene to the CNS.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">ABO-102
for MPS IIIA</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Preclinical
<i>in vivo </i>efficacy studies in animals with MPS IIIA showed that a single dose of ABO-102 significantly restored cell and
organ function, corrected neurological deficits, increased motor control, and increased the lifespan by more than 100% one year
after treatment compared with untreated control animals. In addition, safety studies conducted in animal models of MPS IIIA demonstrated
that delivery of ABO-102 was well-tolerated with minimal side effects. ABO-102 received Fast Track and RMAT designations by the
FDA, PRIME designation in the EU, Orphan Drug designations in the U.S. and EU, and FDA Rare Pediatric Disease designation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 12, 2021, we reported updated
data from the ongoing Phase 1/2 gene transfer clinical trial of ABO-102 (scAAV9.U1a.hSGSH) for Mucopolysaccharidosis IIIA, or
MPS IIIA, (study ABT-001; NCT02716246). MPS IIIA is caused by the absence of functional SGSH gene. In the trial, subjects receive
a single intravenous injection of ABO-102 to facilitate systemic delivery, including to the CNS, of a functional SGSH gene. Subjects
are evaluated at multiple time points post-treatment for safety and signals of biopotency and clinical efficacy. The results to-date
from the high dose cohort 3 (currently enrolling) showed evidence of preservation of neurocognitive development with continuous
cognitive gains within normal range of a non-afflicted child, for 2.5 years to 3 years after treatment with ABO-102 in the three
young patients treated before 30 months of age with relevant follow-up, as well as dose-related and sustained reduction in cerebrospinal
fluid (&#8220;CSF&#8221;) levels of heparan sulfate, denoting transgene expression in the CNS, and a durable reduction of liver
volume. No treatment related serious adverse events (&#8220;SAEs&#8221;) have been reported to date, with follow-up longer than
two years post treatment in the majority of patients.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Summary
of MPS IIIA ABO-102 Phase 1/2 Study Data:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">19
                                         patients treated as of January 2021</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Clear
                                         dose-response and sustained reduction of heparan sulfate levels in CSF</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Sustained
                                         reduction in liver volume</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Positive
                                         neurocognitive signals seen in younger, higher functioning patients enrolled in cohort
                                         3</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
                                         of January 2021, mean follow-up in cohort 1 (55 months); cohort 2 (47 months); and cohort
                                         3 (24 months):</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ABO-102
                                         has been well tolerated to date</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No
                                         deaths</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No
                                         infusion-related adverse events</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No
                                         serious drug-related adverse events</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ELISpot
                                         negative for the SGSH enzyme</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have initiated a second Phase 1/2 clinical trial with ABO-102 (study ABT-003; NCT04088734) to treat patients who do not qualify
for participation on study ABT-001 because of their more advanced cognitive impairment caused by MPS IIIA. The first patient in
study ABT-003 was enrolled in 2019 at Adelaide Women&#8217;s and Children&#8217;s Hospital in Australia and two more patients
were enrolled in Spain in 2020. We initiated this clinical trial in the U.S. in early 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 8; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">ABO-101
for MPSIIIB</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Preclinical
<i>in vivo </i>efficacy studies in mice with MPS IIIB showed that a single dose of ABO-101 significantly restored cell and organ
function, corrected neurological deficits, increased neuromuscular control, and normalized lifespan compared with untreated control
animals. In addition, safety studies conducted in MPS IIIB mice and wildtype mice, and in non-human primates, demonstrated that
systemic delivery of ABO-101 was well tolerated with minimal side effects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the ABO-101 (rAAV9.CMV.hNAGLU) program for Mucopolysaccharidosis IIIB (MPS IIIB), subjects in our ongoing Phase 1/2 gene transfer
clinical study (study ABT-002; NCT03315182) receive a single, intravenous infusion of ABO-101, which uses an AAV9 vector to introduce
a functional NAGLU gene to treat patients with MPS IIIB disease. Subjects are evaluated at multiple time points post-injection
for safety assessments and efficacy parameters. On February 12, 2021, we reported updated data from the ABT-002 trial showing
dose dependent increases in plasma NAGLU activity, with normalization up to 6 months in cohort 3, accompanied by dose-dependent
reductions of plasma and urinary heparan sulfate and urinary GAGs and decreased CSF levels of heparan sulfate levels sustained
up to 24 months in the patient in Cohort 1 that reached that timepoint. Longer follow-up in patients treated in cohorts 2 and
3 is needed to address cognitive changes. There was one serious drug-related adverse event of prolonged hospitalization reported
in cohort 3 where the patient experienced a grade 2 episode of diarrhea and vomiting after treatment with ABO-101 and was required
to stay in the hospital for two additional days for observation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of February 2021, the clinical trial is ongoing in the U.S., Spain, Germany, and France.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Summary
of MPS IIIB ABO-101 Phase 1/2 Study Data:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">11
                                         patients treated as of January, 2021</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Clear
                                         signals of biologic effect with reduction of disease-specific biomarkers in the CSF,
                                         plasma and urine and reduction in liver volumes</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Longer
                                         follow-up in patients treated in Cohorts 2 and 3 is needed to address cognitive changes</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
                                         of January 2021, mean follow-up in cohort 1 (31 months), cohort 2 (17 months) and cohort
                                         3 (7 months):</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9675;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ABO-101
                                         has been well tolerated to date</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No
                                         deaths</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">No
                                         infusion-related adverse events</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">One
                                         serious drug-related adverse event requiring two additional days of hospitalization
                                         for observation due to a grade 2 episode of diarrhea and vomiting</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 1in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9675;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ELISpot
                                         negative for the NAGLU enzyme</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>ABO-50X
for the treatment of genetic eye disorders</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Program
Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">This
research program comprises several vectors being tested for different monogenic retinal disorders. Eighty percent of genetic eye
disorders affect the photoreceptor cells, and correction of mutations in the retina has been accomplished by several groups using
AAV gene therapy delivered through subretinal injection. We are exploring various routes of administration to deliver AAV to the
retina, including intravitreal and para-retinal delivery. We believe intravitreal delivery of small volume gene therapies is an
attractive alternative to deliver gene therapy to the retina in an out-patient setting. We anticipate para-retinal injection to
be safer as compared to subretinal and may serve programs that currently require subretinal dosing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Program
Status</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
a preclinical study, we noted that intravitreal administration of the novel AIM&#8482; AAV204 capsid in non-human primates resulted
in broad transgene expression in the peripheral retina as well as intense expression in the fovea 25 days post-administration.
AAV204 also transduced photoreceptor cells in retinal explants and transduced the outer retina, with positive green fluorescent
protein expression.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 9; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
non-human primate data were complemented by findings from mice models, which identified AAV204 as one of three lead candidate
AIM&#8482; capsids that demonstrate robust transduction of retinal cells. The data in mice demonstrated that intravitreal administration
resulted in broad retinal expression of AAV204 that penetrated to the photoreceptor and retinal pigmented epithelium layers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>ABO-201
for the treatment of CLN3 disease, also known as juvenile Batten disease (or Juvenile Neuronal Ceroid Lipofuscinosis) (&#8220;CLN3
Disease&#8221;)</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Disease
Overview and Program Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CLN3
disease is a rare, fatal, autosomal recessive (inherited) disorder of the nervous system that typically begins between 4 and 8
years of age. Often the first noticeable sign of CLN3 disease is vision impairment, which tends to progress rapidly and eventually
result in blindness. As the disease progresses, children experience loss of previously acquired skills (developmental regression).
This regression usually begins with the loss of the ability to speak in complete sentences. Children then lose motor skills, such
as the ability to walk or sit. They also develop movement abnormalities that include rigidity or stiffness, slow or diminished
movements (hypokinesia), and stooped posture. Beginning in mid-to-late-childhood, affected children may have recurrent seizures
(epilepsy), heart problems, behavioral problems, and difficulty sleeping. Normal life expectancy is greatly reduced. Most people
with juvenile Batten disease live into their twenties or thirties. As of December 31, 2020, no specific treatment is known that
can halt or reverse the symptoms of CLN3 disease.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ABO-201
(scAAV9.CLN3) is an AAV-based gene therapy that has shown preclinical efficacy following delivery of a functioning copy of the
CLN3 gene to a mouse model of CLN3 disease. Preclinical studies have previously demonstrated reduced lysosomal storage and decreased
astrocyte/microglia activation in the CNS as well as improved motor function.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>ABO-401
for the Treatment of Cystic Fibrosis</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Disease
Overview and Program Overview</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cystic
Fibrosis (&#8220;CF&#8221;) is a progressive genetic disorder caused by a mutation in the cystic fibrosis transmembrane conductance
regulator (&#8220;CFTR&#8221;) gene. Malfunction of this gene affects cells that produce mucus, sweat and digestive juices. In
unaffected individuals, these secreted fluids are normally thin and slippery, but in cystic fibrosis, a defective gene causes
the secretions to become sticky and thick. Instead of acting as a lubricant, the secretions plug up tubes, ducts, and passageways,
especially in the lungs and pancreas, and cause repeated lung infections and difficulty breathing, and impaired pancreas function
and digestive abnormalities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preclinical ABO-401 program employs
the AAV204 AIM<sup>TM</sup> capsid. ABO-401 has shown the ability to deliver the CFTR transgene to the lungs of gut-corrected
delta-F508 mice. Another study also demonstrated CFTR transgene expression that has corrected the underlying chloride current
deficit in human CF donor derived nasal and bronchial epithelium cells grown at the air-liquid interface and treated with ABO-401.
Correction of chloride channel current following ABO-401 administration occurred regardless of underlying mutations of the CF
transmembrane conductance regulators, including the most common CF mutation, delta-F508.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Next-Generation
Gene Therapy Treatments anchored in AIM&#8482; Vector Platform</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
2016, we licensed a library of first-generation novel AAV capsids from the University of North Carolina at Chapel Hill. In partnership
with academic institutions, our own scientific research teams have identified vectors within the AIM&#8482; capsid library showing
strong potential to successfully target and reach the central nervous system, lung, muscle, liver, and other tissues. Based on
continuing research being conducted by Abeona and our research partners, we observed improvements in gene delivery to specific
tissues compared to currently available AAV technology. We believe AIM&#8482; vectors also have the potential for redosing subjects
who previously received certain AAV gene therapy or subjects who have pre-existing antibodies to naturally occurring AAV serotypes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 10; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Establishing
Leadership Position in Commercial-Scale Gene and Cell-Therapy Manufacturing</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have established a cGMP manufacturing facility, the Elisa Linton Center located in Cleveland, Ohio, which enables us to enhance
supply chain control, establish tighter quality control testing, increase supply capacity, reduce production costs and gain manufacturing
efficiency for clinical trials related to our product candidates and ensure commercial demand is met in the event our therapies
receive marketing approval. Our facility is led by a team of highly-skilled production, process/assay development and QA/QC scientists
with expertise in gene and cell therapy, particularly in cell culture, formulation, upstream, downstream and purification manufacturing.
We have completed the first two phases of our 26,000+ square foot manufacturing build-out plans in Cleveland, Ohio. The first
phase, completed in 2018, was a 6,000 square foot state-of-the-art cGMP production facility for the manufacturing of gene and
cell therapies. The facility is designed to initially manufacture clinical drug products with later intent of manufacturing commercial
grade cGMP drug product. The second phase, completed in 2019, was the completion of an additional 8,000 square feet of state-of-the-art
laboratory space to support our expanding quality control and process development, and assay development teams. The second phase
also included nearly 2,000 square feet of cGMP Inventory Control space. The last phase of our manufacturing build-out plan would
be a clinical/commercial AAV facility to support manufacturing to meet anticipated product demand globally.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have advanced our in-house manufacturing capabilities for our autologous cell replacement therapy (EB-101) for the treatment of
RDEB. The product is manufactured as a multilayer cellular sheet containing corrected keratinocytes that is fastened to a petrolatum
gauze backing with surgical hemoclips. It is applied over wound areas, where they are expected to produce keratinocytes with functioning
Type VII collagen, providing wound coverage and allowing for long-term wound healing. A key component to the EB-101 drug product
manufacturing process is the retroviral vector which delivers the functional copy of the Collagen VII Alpha 1 cDNA to the autologous
patient cells. We have developed the cGMP manufacturing process for the LZRSE-Col7A1 retroviral vector and have produced three
GMP lots for analytical and clinical comparability. We have developed a GMP master cell bank and a working cell bank to support
the GMP production of the retroviral vector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
are developing AAV vector manufacturing capabilities that use the triple plasmid transient transfection method. We insert, or
transfect, many copies of three DNA plasmids encoding the specific therapeutic gene sequence, or transgene, the capsid coding
sequence, and helper sequences into AAV-293 cells using a serum-free, suspension bioreactor vector production technology.
During an incubation period following transfection, each cell produces AAV vectors through biosynthesis using the cells&#8217;
natural machinery. At the end of the incubation period, the newly generated AAV vectors are harvested, then purified and filtered
in a multi-step process. We continue to maintain focus on cGMP compliance and ensuring adequate supply to support our future clinical
activity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have established and maintained strong and collaborative relationships with third-party companies specializing in the testing
of gene and cell therapy material to complement our process and assay development needs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have made significant investments in developing optimized manufacturing processes and believe that our processes and methods developed
to date provide a comprehensive manufacturing process for EB-101 and AAV-based vector therapies, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">sufficient
                                         scale to support commercial manufacturing requirements for EB-101</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">processes
                                         related to biopsy, cell collection, storage and transportation as part of manufacturing
                                         for EB-101</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">processes
                                         related to product release testing for EB-101</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">processes
                                         related to the manufacture of retroviral supernatant</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">establishing
                                         transportation and packaging processes and materials for finished EB-101 product</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">proprietary
                                         AAV vector manufacturing processes and techniques that produce a highly purified product
                                         candidate</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">AAV
                                         serum-free suspension technology that is readily scalable</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">multiple
                                         assays to accurately characterize our process and the AAV vectors we produce</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">a
                                         series of purification processes, which may be adapted and customized for multiple different
                                         AAV capsids, with a goal of higher concentrations of active vectors, and that are essentially
                                         free of empty capsids.</span></td></tr></table>

<p style="margin: 0">&#160;</p>



<!-- Field: Page; Sequence: 11; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
believe that these improvements and our continued investment in our manufacturing platform will enable us to develop best-in-class,
next-generation gene and cell therapy products. As we look to commercialize EB-101, we are working towards filing a Biologics
License Application (&#8220;BLA&#8221;) to support commercial manufacturing of EB-101 from our Cleveland facility.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Maintain
a Strong Intellectual Property Portfolio</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
strive to protect our commercially important proprietary technology, inventions, and know-how, including by seeking, maintaining,
and defending patent rights, both for inventions developed internally and for inventions licensed from third parties. We also
rely on trade secrets and know-how relating to our proprietary technology platforms, continuing technological innovation, and
in-licensing opportunities to develop, strengthen and maintain our position in the field of gene and cell therapy. We may also
rely on regulatory protection afforded through data exclusivity, market exclusivity, and patent term extensions where available.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
success may depend in part on our ability to obtain and maintain patent and other protections for commercially important technology,
inventions and know-how related to our business; defend and enforce our patents; preserve the confidentiality of our trade secrets;
and operate without infringing the valid enforceable patents and intellectual property rights of third parties. Our ability to
stop third parties from making, having made, using, selling, offering to sell or importing our products may depend on the extent
to which we have rights under valid and enforceable licenses, patents or trade secrets that cover these activities. In some cases,
these rights may need to be enforced by third-party licensors. With respect to both licensed and company-owned intellectual property,
we may not be granted patents with respect to any of our pending patent applications or with respect to any patent applications
filed by us in the future, nor can we be sure that any of our existing patents or any patents that may be granted to us in the
future will be commercially useful in protecting our commercial products and methods of manufacturing the same.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
are actively seeking U.S. and international patent protection for a variety of technologies, including the following: research
tools and methods, methods for transferring genetic material into cells, AAV-based biological products, methods of designing novel
AAV constructs, methods for treating diseases of interest and methods for manufacturing, packaging, and transporting our product
candidates. We also intend to seek patent protection or rely upon trade secret rights to protect other technologies that may be
used to discover and validate targets and that may be used to identify and develop novel biological products. We seek protection,
in part, through confidentiality and proprietary information agreements. We are a party to various license agreements that give
us rights to use specific technologies in our research and development, and future commercialization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Licensed
Technologies and Intellectual Property</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>1.</i></b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Mucopolysaccharidosis
                                         (&#8220;MPS&#8221;) IIIA and IIIB</i></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have secured an exclusive license through Nationwide Children&#8217;s Hospital to a family of patent applications for AAV-based
treatments for patients with MPS IIIA and IIIB. The family includes three pending applications in the United States. United States
patent(s) that may grant from this family would be expected to expire in approximately 2031 and 2032.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>2.</i></b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>CLN3
                                         Disease (Juvenile Batten Disease)</i></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have licensed exclusive rights to an international patent family from the University of Nebraska Medical Center and the Ohio State
Innovation Foundation, directed to AAV gene therapy for the treatment of CLN3 disease (also known as juvenile Batten disease).
The licensed patent family includes pending national stage applications in the United States, Canada, Europe, China, Japan, New
Zealand, and Australia, as well as U.S. Patent No. 10,876,134 (&#8220;the &#8216;134 Patent&#8221;), entitled &#8220;Gene therapy
for juvenile batten disease,&#8221; which was issued on December 29, 2020 and contains claims directed to CLN3-related vectors,
methods, and formulations. The &#8216;134 Patent is expected to expire in December 2035 absent any future grant of patent term
extension.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 12; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>3.</i></b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Recessive
                                         Dystrophic Epidermolysis Bullosa</i></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
support our EB franchise, we have licensed a patent family from Stanford University covering technology for the treatment of RDEB.
National stage patent applications are pending in the United States, Canada, Europe, Israel, Japan, South Korea, China, New Zealand,
Australia, Russia, Mexico, South Africa, and Brazil. United States patent(s) that may grant from this portfolio would be expected
to expire in approximately 2037. We have also filed a United States provisional patent application directed to packaging and transport
of the EB product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>4.</i></b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>AIM&#8482;
                                         Capsids</i></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have an exclusive license to an international patent family from UNC at Chapel Hill covering novel adeno-associated virus (&#8220;AAV&#8221;)
capsids (&#8220;AIM&#8482; capsids&#8221;) that may potentially be used to deliver a wide variety of therapeutic transgenes to
human cells to treat genetic diseases. National stage applications directed to the AIM&#8482; capsids have been filed in the United
States, Australia, Brazil, China, Hong Kong, Europe, Canada, Israel, India, Japan, South Korea, Mexico, New Zealand, Russia, and
South Africa. The first patent in this patent family, U.S. Patent No. 10,532,110 (the &#8220;&#8216;110 Patent&#8221;), issued
to UNC on January 14, 2020. The &#8216;110 Patent is entitled to 352 days of patent term adjustment, making its projected expiration
date November 6, 2036. The second patent in this patent family, U.S. Patent No. 10,561,743 (the &#8220;&#8216;743 Patent&#8221;),
issued to UNC on February 18, 2020. The &#8216;743 Patent is expected to expire on November 20, 2035. We have exclusive rights
to both the &#8216;110 Patent and the &#8216;743 Patent under our license with UNC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>5.</i></b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>CLN1
                                         Disease (Infantile Batten Disease)</i></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have also licensed from UNC at Chapel Hill rights to a patent portfolio directed to optimized CLN1 genes and expression cassettes
for use in treating CLN1 disease (also known as infantile Batten disease). Patent applications are pending in the United States,
Canada, Europe, Israel, India, China, Japan, South Korea, Australia, New Zealand, Mexico, Brazil, Russia, and South Africa. United
States patent(s) that may grant from this portfolio would be expected to expire approximately in 2037. In August 2020, we entered
into an agreement exclusively sublicensing the CLN1 patent portfolio to Taysha Gene Therapies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>6.</i></b></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Rett
                                         Syndrome</i></b></span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have licensed rights to patent applications from both UNC at Chapel Hill and the University of Edinburgh relating to gene therapy
for the treatment of Rett Syndrome. The patent applications licensed from UNC at Chapel Hill are directed to viral genomes designed
to regulate expression of the MeCP2 gene, which is mutated in patients with Rett Syndrome. The patent applications licensed from
the University of Edinburgh are directed to expression cassettes for MeCP2 polypeptides and to synthetic MeCP2 polypeptides. National
stage applications for the patent application directed to MeCP2 expression cassettes are now pending in the United States, Canada,
Brazil, China, Japan, Australia, Europe, India, South Korea, and Russia, and national stage applications for the international
application directed to synthetic polypeptides are currently pending in the United States, Canada, Brazil, China, and Japan. In
October 2020, we entered into an agreement exclusively sublicensing these UNC and Edinburgh patent rights to Taysha Gene Therapies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">We
will explore in due course strategies to support patent term extensions for all of our licensed portfolios.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 13; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>U.S.
Biologic Products Development Process</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">In
the United States, the FDA regulates biologic products including gene therapy products under the Federal Food, Drug, and Cosmetic
Act (&#8220;FDCA&#8221;), the Public Health Service Act (&#8220;PHSA&#8221;), and regulations implementing these laws. The FDCA,
PHSA and their corresponding regulations govern, among other things, the testing, manufacturing, safety, efficacy, labeling, packaging,
storage, record keeping, distribution, advertising, and promotion of biologic products. Applications to the FDA are required before
conducting human clinical testing of biologic products. FDA approval also must be obtained before marketing of biologic products.
Gene therapy studies may also need to comply with the National Institutes of Health (&#8220;NIH&#8221;) Guidelines for Research
Involving Recombinant or Synthetic Nucleic Acid Molecules (&#8220;NIH Guidelines&#8221;), which includes additional requirements,
such as the review and approval of the study by an Institutional Biosafety Committee. Moreover, in light of the COVID-19 pandemic,
the FDA has issued a number of guidance documents to assist companies navigating COVID-19, product development, and manufacturing,
including guidance specific to gene therapies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Within
the FDA, the Center for Biologics Evaluation and Research (&#8220;CBER&#8221;) regulates gene therapy products. Within CBER, the
review of gene therapy and related products is consolidated in the Office of Tissues and Advanced Therapies (&#8220;OTAT&#8221;)
and the FDA has established the Cellular, Tissue and Gene Therapies Advisory Committee (&#8220;CTGTAC&#8221;), a panel of medical
and scientific experts and consumer representatives, to advise CBER on its reviews. The FDA has issued a growing body of guidance
documents on chemistry, manufacturing, and control (&#8220;CMC&#8221;), clinical investigations and other areas of gene therapy
development, all of which are intended to facilitate the industry&#8217;s development of gene therapy products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
process required by the FDA before a biologic product candidate may be marketed in the United States generally involves the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">completion
                                         of preclinical laboratory tests and in vivo studies in accordance with the FDA&#8217;s
                                         current Good Laboratory Practice (&#8220;GLP&#8221;) regulations and applicable requirements
                                         for the humane use of laboratory animals or other applicable regulations;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">submission
                                         to the FDA of an application for an Investigational New Drug Application (&#8220;IND&#8221;),
                                         which allows human clinical trials to begin unless the FDA objects within 30 days;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">approval
                                         by an independent institutional review board (&#8220;IRB&#8221;), reviewing each clinical
                                         site before each clinical trial may be initiated;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">performance
                                         of adequate and well-controlled human clinical trials according to the FDA&#8217;s Good
                                         Clinical Practice (&#8220;GCP&#8221;) regulations, and any additional requirements for
                                         the protection of human research subjects and their health information, to establish
                                         the safety and efficacy of the proposed biologic product candidate for its intended use;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">development
                                         of manufacturing processes to ensure the product candidate&#8217;s identity, strength,
                                         quality, purity, and potency;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">preparation
                                         and submission to the FDA of a BLA for marketing approval that includes substantial evidence
                                         of safety, purity and potency from results of nonclinical testing and clinical trials;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">satisfactory
                                         completion of an FDA pre-approval inspection of the manufacturing facility or facilities
                                         where the biologic product candidate is produced to assess compliance with cGMP and to
                                         assure that the facilities, methods and controls are adequate to preserve the biologic
                                         product candidate&#8217;s identity, safety, strength, quality, potency and purity;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">potential
                                         FDA audit of the nonclinical and clinical trial sites that generated the data in support
                                         of the BLA; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">payment
                                         of user fees and the FDA review and approval, or licensure, of the BLA. BLA application
                                         fees for products designated as orphan drugs by the FDA are waived.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Before
testing any biologic product candidate on humans, including a gene therapy product candidate, the product candidate must undergo
preclinical testing. Preclinical tests, also referred to as nonclinical studies, include laboratory evaluations of product chemistry,
toxicity, and formulation, as well as in vivo studies to assess the potential safety and activity of the product candidate. The
conduct of the preclinical tests must comply with federal regulations and requirements including GLPs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 14; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">If
a gene therapy trial is conducted at, or sponsored by, institutions receiving NIH funding for recombinant DNA research, the study
must also comply with the NIH Guidelines. Compliance with the NIH Guidelines is mandatory for investigators at institutions receiving
NIH funds for research involving recombinant DNA. However, many companies and other institutions, not otherwise subject to the
NIH Guidelines, voluntarily follow them. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
clinical trial sponsor must submit the results of the preclinical tests, together with manufacturing information, analytical data,
any available clinical data or literature and a proposed clinical protocol, to the FDA as part of the IND. Some preclinical testing
may continue even after the IND is submitted. The IND automatically becomes effective 30 days after receipt by the FDA, unless
the FDA places the clinical trial on a clinical hold. In such a case, the IND sponsor and the FDA must resolve any outstanding
concerns before the clinical trial can begin. The FDA also may impose clinical holds on a biologic product candidate at any time
before or during clinical trials due to safety concerns or non-compliance. If the FDA imposes a clinical hold, trials may not
commence or recommence without FDA authorization and then only under terms authorized by the FDA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Human
clinical trials under an IND</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Clinical
trials involve the administration of the biologic product candidate to healthy volunteers or patients under the supervision of
qualified investigators, which generally are physicians not employed by, or under the control of, the trial sponsor. Investigators
must also provide certain information to the clinical trial sponsors to allow the sponsors to make certain financial disclosures
to the FDA. Clinical trials are conducted under protocols detailing, among other things, the objectives of the clinical trial,
dosing procedures, subject selection and exclusion criteria and the parameters to be used to monitor subject safety, including
stopping rules that assure a clinical trial will be stopped if certain adverse events should occur. Each protocol and any amendments
to the protocol must be submitted to the FDA as part of the IND. Clinical trials must be conducted and monitored in accordance
with the FDA&#8217;s regulations comprising the GCP requirements, including the requirement that all research subjects provide
informed consent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further,
each clinical trial must be reviewed and approved by an IRB at or servicing each institution at which the clinical trial will
be conducted. An IRB is charged with protecting the welfare and rights of trial participants and considers items such as whether
the risks to individuals participating in the clinical trials are minimized and are reasonable in relation to anticipated benefits.
The IRB also approves communications to study subjects before a study commences at that site and the form and content of the informed
consent that must be signed by each clinical trial subject, or his or her legal representative, and must monitor the clinical
trial until completed. Clinical trials involving recombinant DNA also must be reviewed by an institutional biosafety committee
(&#8220;IBC&#8221;), a local institutional committee that reviews and oversees basic and clinical research that utilizes recombinant
DNA at that institution. The IBC assesses the safety of the research and identifies any potential risk to public health or the
environment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Information
about certain clinical trials, including a description of the study and study results, must be submitted within specific timeframes
to NIH for public dissemination on their clinicaltrials.gov website. Sponsors or distributors of investigational products for
the diagnosis, monitoring, or treatment of one or more serious diseases or conditions must also have a publicly available policy
on evaluating and responding to requests for expanded access requests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Investigational
biologics and therapeutic substances imported into the United States are also subject to regulation by the FDA. Further, the export
of investigational products outside of the United States is subject to regulatory requirements of the receiving country as well
as U.S. export requirements under the FDCA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Human
clinical trials typically are conducted in three sequential phases that may overlap or be combined:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Phase
                                         1: The biologic product candidate initially is introduced into healthy human subjects
                                         and tested for safety, dosage tolerance, absorption, metabolism, distribution, excretion
                                         and, if possible, to gain an early understanding of its effectiveness. In the case of
                                         some product candidates for severe or life-threatening diseases, especially when the
                                         product candidate may be too inherently toxic to ethically administer to healthy volunteers,
                                         the initial human testing is often conducted in patients.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Phase
                                         2: The biologic product candidate is evaluated in a limited patient population to identify
                                         possible adverse effects and safety risks, to preliminarily evaluate the efficacy of
                                         the product candidate for specific targeted diseases and to determine dosage tolerance,
                                         optimal dosage and dosing schedule.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 15; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Phase
                                         3: The biologic product candidate is administered to an expanded patient population at
                                         geographically dispersed clinical trial sites in adequate and well-controlled clinical
                                         trials to generate sufficient data to statistically confirm the efficacy and safety of
                                         the product for approval. These clinical trials are intended to establish the overall
                                         risk/benefit ratio of the product candidate and provide an adequate basis for product
                                         labeling. Typically, two Phase 3 trials are required by the FDA for product approval.
                                         Under some limited circumstances, however, the FDA may approve a BLA based upon a single
                                         Phase 3 clinical study plus confirmatory evidence or a single large multicenter trial
                                         without confirmatory evidence.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
kinds of data may also help to support a BLA, such as patient experience data. Real world evidence may also support a BLA, and,
for appropriate indications sought through supplemental BLAs, data summaries may provide marketing application support. For genetically
targeted products and variant protein targeted products intended to address an unmet medical need in one or more patient subgroups
with a serious or life threatening rare disease or condition, the FDA may allow a sponsor to rely upon data and information previously
developed by the sponsor or for which the sponsor has a right of reference, that was submitted previously to support an approved
application for a product that incorporates or utilizes the same or similar genetically targeted technology or a product that
is the same or utilizes the same variant protein targeted drug as the product that is the subject of the application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Post-approval
clinical trials, sometimes referred to as Phase IV clinical trials, may be conducted or may be required by FDA after initial approval.
These clinical trials are used to gain additional experience from the treatment of patients in the intended therapeutic indication,
particularly for long-term safety follow-up.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">During
all phases of clinical development, regulatory agencies require extensive monitoring and auditing of all clinical activities,
clinical data, and clinical trial investigators. Annual progress reports detailing the results of the clinical trials must be
submitted to the FDA</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Written
IND safety reports must be promptly submitted to the FDA, IRBs, IBCs, and the investigators for serious and unexpected
adverse events; any findings from other trials, in vivo laboratory tests or in vitro testing that suggest a significant risk for
human subjects; any clinically important increase in the rate of a serious suspected adverse reaction over that listed in the
protocol or investigator brochure, or other safety information. The sponsor must submit an IND safety report within 15 calendar
days after the sponsor determines that the information qualifies for reporting. The sponsor also must notify the FDA of any unexpected
fatal or life-threatening suspected adverse reaction within seven calendar days after the sponsor&#8217;s initial receipt of the
information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
FDA, the sponsor or its data safety monitoring board may suspend a clinical trial at any time on various grounds, including a
finding that the research subjects or patients are being exposed to an unacceptable health risk. Similarly, an IRB can suspend
or terminate approval of a clinical trial at its institution if the clinical trial is not being conducted in accordance with the
IRB&#8217;s requirements or if the biologic product candidate has been associated with unexpected serious harm to patients. The
FDA or an IRB may also impose conditions on the conduct of a clinical trial.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Additional
regulation for gene therapy clinical trials</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">In
addition to the regulations discussed above, there are a number of additional standards that apply to clinical trials involving
the use of gene therapy. The FDA has issued various guidance documents regarding gene therapies, which outline additional factors
that the FDA will consider at each of the above stages of development and relate to, among other things: the proper preclinical
assessment of gene therapies; the CMC information that should be included in an IND application; the proper design of tests to
measure product efficacy in support of an IND or BLA application; and long term patient and clinical study subject follow up and
reporting requirements. The FDA has also issued draft guidance specific to the development of gene therapy products for
neurodegenerative diseases as such products may face special challenges related to CMCs and clinical and preclinical development,
due to the nature of the products and potential patient population (e.g., children), the heterogeneity of neurodegenerative disorders,
the route of administration, the volume of the product that can be administered, the delivery device, and the study population
size.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 16; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Compliance
with cGMP requirements</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Manufacturers
of biologics must comply with applicable cGMP regulations for both clinical and commercial supply. Manufacturers and others involved
in the manufacture and distribution of such products at the commercial stage also must register their establishments with the
FDA and certain state agencies and list the manufactured products. Recently, the information that must be submitted to FDA regarding
manufactured products was expanded through the Coronavirus Aid, Relief, and Economic Security, or CARES, Act to include the volume
of drugs produced during the prior year. Both domestic and foreign manufacturing establishments must register and provide additional
information to the FDA upon their initial participation in the manufacturing process. Establishments may be subject to periodic,
unannounced inspections by government authorities to ensure compliance with cGMP requirements and other laws. Discovery of problems
may result in a government entity placing restrictions on a product, manufacturer, or holder of an approved BLA, and may
extend to requiring withdrawal of the product from the market. The FDA will not approve an application unless it determines that
the manufacturing processes and facilities comply with cGMP requirements and are adequate to assure consistent production of the
product within required specification.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Concurrent
with clinical trials, companies usually complete additional preclinical studies and must also develop additional information about
the physical characteristics of the biologic product candidate as well as finalize a process for manufacturing the product candidate
in commercial quantities in accordance with cGMP requirements. To help reduce the risk of the introduction of adventitious agents
or of causing other adverse events with the use of biologic products, the PHSA emphasizes the importance of manufacturing control
for products whose attributes cannot be precisely defined. The manufacturing process must be capable of consistently producing
quality batches of the product candidate and, among other requirements, the sponsor must develop methods for testing the identity,
strength, quality, potency and purity of the final biologic product. Additionally, appropriate packaging must be selected and
tested, and stability studies must be conducted to demonstrate that the biologic product candidate does not undergo unacceptable
deterioration over its shelf life.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>U.S.
review and approval processes</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
results of the preclinical tests and clinical trials, together with detailed information relating to the product&#8217;s CMC and
proposed labeling, among other things, are submitted to the FDA as part of a BLA requesting approval to market the product for
one or more indications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">For
gene therapies, selecting patients with applicable genetic defects is a necessary condition to effective treatment. For the therapies
we are currently developing, we believe that diagnoses based on symptoms, in conjunction with existing genetic tests developed
and administered by laboratories certified under the Clinical Laboratory Improvement Amendments (&#8220;CLIA&#8221;), are sufficient
to select appropriate patients and will be permitted by the FDA. For future therapies, however, it may be necessary to use FDA-cleared
or FDA-approved diagnostic tests to select patients or to assure the safe and effective use of therapies in appropriate patients.
The FDA refers to such tests as in vitro companion diagnostic devices and the combination of the in vitro companion diagnostic
device and the therapeutic would be considered to be a combination product. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
use of the two products together must be shown to be safe and effective for the proposed intended use and the labeling of the
two products must reflect their combined use. In some cases, the device component may require a separate premarket submission;
for example, when the device component is intended for use with multiple drug products. Sponsors of clinical studies using investigational
devices are required to comply with FDA&#8217;s investigational device exemption regulations. Once approved or cleared, the sponsor
of the device component submission (or the combination product submission, if both components are covered by one premarket submission)
would need to comply with FDA&#8217;s post-market device requirements, including establishment registration, device listing, device
labeling, unique device identifier, quality system regulation, medical device reporting, and reporting of corrections and removals
requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">FDA
has a policy position that, when safe and effective use of a therapeutic product depends on a diagnostic device, the FDA generally
will require approval or clearance of the diagnostic device at the same time that the FDA approves the therapeutic product. The
type of premarket submission required for a companion diagnostic device will depend on the FDA classification of the device. A
premarket approval, or PMA, application is required for high risk devices classified as Class III; a 510(k) premarket notification
is required for moderate risk devices classified as Class II; and a <i>de novo </i>request may be used for novel devices not previously
classified by FDA that are low or moderate risk. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 17; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">FDA
may, however, approve a therapeutic product without the concurrent approval or clearance of a diagnostic device when the therapeutic
product is intended to treat serious and life-threatening conditions for which no alternative exists and the FDA determines that
the benefits from the use of the drug/biologic outweigh the risks from the lack of an approved/cleared companion diagnostic. The
FDA would also consider whether additional protections, such as risk evaluation and mitigation strategies, or REMS, or post-approval
requirements, are necessary. At this point, it is unclear how the FDA will apply this policy to our gene therapy candidates. Should
the FDA deem genetic tests used for selecting appropriate patients for our therapies to be in vitro companion diagnostics requiring
FDA clearance or approval, we may face significant delays or obstacles in obtaining approval for a BLA. In addition, under the
Pediatric Research Equity Act (&#8220;PREA&#8221;), a BLA or supplement to a BLA must contain data to assess the safety and effectiveness
of the biologic product candidate for the claimed indications in all relevant pediatric subpopulations and to support dosing and
administration for each pediatric subpopulation for which the product candidate is safe and effective. The FDA may grant deferrals
for submission of data or full or partial waivers. Unless otherwise required by regulation, PREA does not apply to any biologic
product candidate for an indication for which orphan designation has been granted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
the Prescription Drug User Fee Act (&#8220;PDUFA&#8221;), as amended, each BLA must be accompanied by a substantial user fee that
must be paid at the time of the first submission of the application, even if the application is being submitted on a rolling basis.
The FDA adjusts the PDUFA user fees on an annual basis. Fee waivers or reductions are available in certain circumstances, including
a waiver of the application fee for the first application filed by a small business. Additionally, no user fees are assessed on
BLAs for product candidates designated as orphan drugs, unless the product candidate also includes a non-orphan indication.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
FDA reviews a BLA within 60 days of submission to determine if it is substantially complete before the agency accepts it for filing.
The FDA may refuse to accept for filing any BLA that it deems incomplete or not properly reviewable at the time of submission
and may request additional information. In that event, the BLA must be resubmitted with the additional information. The resubmitted
application also is subject to review before the FDA accepts it for filing. Once the submission is accepted for filing, the FDA
begins an in-depth, substantive review of the BLA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
FDA reviews the BLA to determine, among other things, whether the proposed product candidate is safe and potent, or effective,
for its intended use, has an acceptable purity profile and whether the product candidate is being manufactured in accordance with
cGMP to assure and preserve the product candidate&#8217;s identity, safety, strength, quality, potency, and purity. The FDA may
refer applications for novel biologic products or biologic products that present difficult questions of safety or efficacy to
an advisory committee, typically a panel that includes clinicians and other experts, for review, evaluation, and a recommendation
as to whether the application should be approved and under what conditions. The FDA is not bound by the recommendations of an
advisory committee, but it considers such recommendations carefully when making decisions. During the product approval process,
the FDA also will determine whether a REMS is necessary to assure the safe use of the product candidate. A REMS could include
medication guides, physician communication plans and elements to assure safe use, such as restricted distribution methods, patient
registries, and other risk minimization tools. If the FDA concludes a REMS is needed, the sponsor of the BLA must submit a proposed
REMS; the FDA will not approve the BLA without a REMS, if required.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Before
approving a BLA, the FDA will inspect the facilities at which the product candidate is manufactured. The FDA will not approve
the product candidate unless it determines that the manufacturing processes and facilities comply with cGMP requirements and are
adequate to assure consistent production of the product candidate within required specifications. Additionally, before approving
a BLA, the FDA typically will inspect one or more clinical sites to assure that the clinical trials were conducted in compliance
with IND trial requirements and GCP requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
the basis of the BLA and accompanying information, including the results of the inspection of the manufacturing facilities, the
FDA may issue an approval letter or a complete response letter. An approval letter authorizes commercial marketing of the biologic
product with specific prescribing information for specific indications. A complete response letter (&#8220;CRL&#8221;) generally
outlines the deficiencies in the submission and may require substantial additional testing or information for the FDA to reconsider
the application. If a CRL is issued, the applicant may either: resubmit the marketing application, addressing all of the deficiencies
identified in the letter; withdraw the application; or request an opportunity for a hearing. If those deficiencies have been addressed
to the FDA&#8217;s satisfaction in a resubmission of the BLA, the FDA will issue an approval letter. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 18; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">If
a product candidate receives regulatory approval, the approval may be significantly limited to specific diseases, patient populations,
and dosages or the indications for use may otherwise be limited. Further, the FDA may require that certain contraindications,
warnings, or precautions be included in the product labeling. The FDA also may not approve label statements that are necessary
for successful commercialization and marketing. The FDA may impose restrictions and conditions on product distribution, prescribing
or dispensing in the form of a REMS, or otherwise limit the scope of any approval. In addition, the FDA may require post-marketing
clinical trials, sometimes referred to as Phase IV clinical trials, designed to further assess a biologic product&#8217;s safety
and effectiveness, and testing and surveillance programs to monitor the safety of approved products that have been commercialized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
FDA has agreed to specified performance goals in the review of BLAs under the PDUFA. One such goal is to review 90% of standard
BLAs in 10 months after the FDA accepts the BLA for filing, and 90% of priority BLAs in six months, whereupon a review decision
is to be made. The FDA does not always meet its PDUFA goal dates for standard and priority BLAs and its review goals are subject
to change from time to time. The review process and the PDUFA goal date may also be extended if new information is submitted to
the application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Orphan
drug designation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
the Orphan Drug Act, the FDA may designate a biologic product as an &#8220;orphan drug&#8221; if it is intended to treat a rare
disease or condition (generally meaning that it affects fewer than 200,000 individuals in the United States, or more in cases
in which there is no reasonable expectation that the cost of developing and making a biologic product available in the United
States for treatment of the disease or condition will be recovered from sales of the product). Additionally, sponsors must present
a plausible hypothesis for clinical superiority to obtain orphan drug designation if there is a product already approved by the
FDA that is considered by the FDA to be the same as the already approved product and is intended for the same indication. This
hypothesis must be demonstrated to obtain orphan exclusivity. Orphan product designation must be requested before submitting a
BLA. After the FDA grants orphan product designation, the identity of the therapeutic agent and its potential orphan use are disclosed
publicly by the FDA. If granted, prior to product approval, orphan drug designation entitles a party to financial incentives such
as opportunities for grant funding towards clinical study costs, tax advantages, and certain user-fee waivers. The tax advantages,
however, were limited in the 2017 Tax Cuts and Jobs Act. Orphan product designation does not shorten the duration of the regulatory
review and approval process. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">If
a product with orphan status receives the first FDA approval for the disease or condition for which it has such designation, the
product is entitled to orphan product exclusivity, meaning that the FDA may not approve any other applications to market the same
drug or biologic product for the same indication for seven years, except in limited circumstances, such as a showing of clinical
superiority to the product with orphan exclusivity or if the party holding the exclusivity fails to assure the availability of
sufficient quantities of the drug to meet the needs of patients with the disease or condition for which the drug was designated.
FDA has issued a draft guidance document on how the agency will determine the &#8220;sameness&#8221; of gene therapy products.
Any FDA sameness determinations could impact our ability to receive approval for our product candidates and to obtain or retain
orphan drug exclusivity. Competitors additionally may receive approval of different products for the same indication for which
the orphan product has exclusivity or obtain approval for the same product but for a different indication for which the orphan
product has exclusivity. Orphan medicinal product status in the European Union has similar, but not identical, benefits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 19; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Expedited
development and review programs</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
FDA is authorized to expedite the review of BLAs in several ways. Under the Fast Track program, the sponsor of a biologic product
candidate may request the FDA to designate the product for a specific indication as a Fast Track product concurrent with or after
the filing of the IND. Biologic products are eligible for Fast Track designation if they are intended to treat a serious or life-threatening
condition and demonstrate the potential to address unmet medical needs for the condition. Fast Track designation applies to the
combination of the product candidate and the specific indication for which it is being studied. In addition to other benefits,
such as the ability to have greater interactions with the FDA, the FDA may initiate review of sections of a Fast Track BLA before
the application is complete, a process known as rolling review. This &#8220;rolling review&#8221; is available if the applicant
provides and the FDA approves a schedule for the remaining information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Any
product submitted to the FDA for marketing, including under a Fast Track program, may be eligible for other types of FDA programs
intended to expedite development and review, such as breakthrough therapy designation, priority review and accelerated approval.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Breakthrough
                                         therapy designation:</i> To qualify for the breakthrough therapy program, product candidates
                                         must be intended to treat a serious or life-threatening disease or condition and preliminary
                                         clinical evidence must indicate that such product candidates may demonstrate substantial
                                         improvement on one or more clinically significant endpoints over existing therapies.
                                         The FDA will seek to ensure the sponsor of a breakthrough therapy product candidate receives
                                         the following: intensive guidance on an efficient drug development program; intensive
                                         involvement of senior managers and experienced staff on a proactive, collaborative, and
                                         cross-disciplinary review; and rolling review.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Priority
                                         review:</i> A product candidate is eligible for priority review if it treats a serious
                                         condition and, if approved, it would be a significant improvement in the safety or effectiveness
                                         of the treatment, diagnosis or prevention of a serious condition compared to marketed
                                         products. The FDA aims to complete its review of priority review applications within
                                         six months as opposed to 10 months for standard review. &#9;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Accelerated
                                         approval:</i> Drug or biologic products studied for their safety and effectiveness in
                                         treating serious or life-threatening illnesses and that provide meaningful therapeutic
                                         benefit over existing treatments may receive accelerated approval. Accelerated approval
                                         means that a product candidate may be approved on the basis of adequate and well-controlled
                                         clinical trials establishing that the product candidate has an effect on a surrogate
                                         endpoint that is reasonably likely to predict a clinical benefit, or on the basis of
                                         an effect on a clinical endpoint other than survival or irreversible morbidity or mortality
                                         or other clinical benefit, taking into account the severity, rarity and prevalence of
                                         the condition and the availability or lack of alternative treatments. As a condition
                                         of approval, the FDA may require that a sponsor of a drug or biologic product candidate
                                         receiving accelerated approval perform adequate and well-controlled post-marketing clinical
                                         trials. In addition, the FDA currently requires as a condition for accelerated approval
                                         pre-approval of promotional materials. Failure to conduct required post-approval studies,
                                         or confirm a clinical benefit during post-marketing studies, will allow the FDA to withdraw
                                         the drug or biologic from the market on an expedited basis.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Fast
Track designation, breakthrough therapy designation, priority review and accelerated approval do not change the standards for
approval but may expedite the development or approval process. Even if a product qualifies for one or more of these programs,
the FDA may later decide that the product no longer meets the conditions for qualification or decide that the time period for
FDA review or approval will not be shortened.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Finally,
with passage of the 21st Century Cures Act (the &#8220;Cures Act&#8221;) in December 2016, Congress authorized the FDA to accelerate
review and approval of products designated as regenerative advanced therapies. A product is eligible for this designation if it
is a regenerative medicine therapy (which may include a cell or gene therapy) that is intended to treat, modify, reverse, or cure
a serious or life-threatening disease or condition and preliminary clinical evidence indicates that the drug has the potential
to address unmet medical needs for such disease or condition. The benefits of a regenerative advanced therapy designation include
early interactions with the FDA to expedite development and review, benefits available to breakthrough therapies, potential eligibility
for priority review and accelerated approval based on surrogate or intermediate endpoints. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 20; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Post-approval
requirements</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Rigorous
and extensive FDA regulation of biologic products continues after approval, particularly with respect to cGMP requirements. Manufacturers
are required to comply with applicable requirements in the cGMP regulations, including quality control and quality assurance and
maintenance of records and documentation. Other post-approval requirements applicable to biologic products include reporting of
cGMP deviations that may affect the identity, potency, purity and overall safety of a distributed product, record-keeping requirements,
reporting of adverse events, reporting updated safety and efficacy information, and complying with electronic record and signature
requirements. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">To
help reduce the increased risk of the introduction of adventitious agents, the PHSA emphasizes the importance of manufacturing
controls for products whose attributes cannot be precisely defined. The PHSA also provides authority to the FDA to immediately
suspend licenses in situations where there exists a danger to public health, to prepare or procure products in the event of shortages
and critical public health needs, and to authorize the creation and enforcement of regulations to prevent the introduction or
spread of communicable diseases in the United States and between states. After a BLA is approved, the product also may be subject
to official lot release. If the product is subject to official lot release by the FDA, the manufacturer submits samples of each
lot of product to the FDA, together with a release protocol, showing a summary of the history of manufacture of the lot and the
results of all tests performed on the lot. The FDA also may perform certain confirmatory tests on lots of some products before
releasing the lots for distribution. In addition, the FDA conducts laboratory research related to the regulatory standards on
the safety, purity, potency, and effectiveness of biologic products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">There
also are continuing annual program user fee requirements for approved products, excluding orphan products. In addition, manufacturers
and other entities involved in the manufacture and distribution of approved therapeutics are subject to periodic announced and
unannounced inspections by the FDA and these state agencies for compliance with cGMP and other requirements, which impose certain
procedural and documentation requirements upon the company and third-party manufacturers. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">A
sponsor also must comply with the FDA&#8217;s marketing, advertising, and promotion requirements, such as those related to direct-to-consumer
advertising, the prohibition on promoting products for uses or in patient populations that are not described in the product&#8217;s
approved labeling (known as &#8220;off-label use&#8221;), industry-sponsored scientific and educational activities and promotional
activities involving the Internet. A company can make only those claims relating to a product that are approved by the FDA. Physicians,
in their independent professional medical judgment, may prescribe legally available products for unapproved indications that are
not described in the product&#8217;s labeling and that differ from those tested and approved by the FDA. Biopharmaceutical companies,
however, are required to promote their products only for the approved indications and in accordance with the provisions of the
approved label. The FDA and other agencies actively enforce the laws and regulations prohibiting the promotion of off-label uses,
and a company that is found to have improperly promoted off-label uses may be subject to significant liability, including, but
not limited to, criminal and civil penalties under the FDCA and False Claims Act, exclusion from participation in federal healthcare
programs, mandatory compliance programs under corporate integrity agreements, suspension and debarment from government contracts,
and refusal of orders under existing government contracts. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">In
addition, the distribution of prescription biopharmaceutical samples is subject to the Prescription Drug Marketing Act, or PDMA,
which regulates the distribution of samples at the federal level. Both the PDMA and state laws limit the distribution of prescription
biopharmaceutical product. Certain reporting related to samples is also required. Free trial or starter prescriptions provided
through pharmacies are also subject to regulations under the Medicaid Drug Rebate Program and potential liability under anti-kickback
and false claims laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 21; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Moreover,
the enacted Drug Quality and Security Act, or DQSA, imposed obligations on sponsors of biopharmaceutical products related to product
tracking and tracing. Among the requirements of this legislation, sponsors are required to provide certain information regarding
the products to individuals and entities to which product ownership is transferred, are required to label products with a product
identifier, and are required to keep certain records regarding the product. The transfer of information to subsequent product
owners by sponsors is also required to be done electronically. Sponsors must also verify that purchasers of the sponsors&#8217;
products are appropriately licensed. Further, under this legislation manufacturers have product investigation, quarantine,
disposition, and notification responsibilities related to counterfeit, diverted, stolen, and intentionally adulterated products
that would result in serious adverse health consequences or death to humans, as well as products that are the subject of
fraudulent transactions or which are otherwise unfit for distribution such that they would be reasonably likely to result in serious
health consequences or death. Similar requirements additionally are and will be imposed through this legislation on other companies
within the biopharmaceutical product supply chain, such as distributors and dispensers, as well as certain sponsor licensees and
affiliates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Discovery
of previously unknown problems or the failure to comply with the applicable regulatory requirements may result in restrictions
on the marketing of a product or withdrawal of the product from the market as well as possible civil or criminal sanctions. Further,
should new safety information arise, additional testing or FDA notification may be required. In addition, changes to the manufacturing
process or facility generally require prior FDA approval before being implemented and other types of changes to the approved product,
such as adding new indications and additional labeling claims, are also subject to further FDA review and approval.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Failure
to comply with the applicable U.S. requirements at any time during the product development process, approval process or after
approval, may subject an applicant or manufacturer to administrative or judicial civil or criminal actions and adverse publicity.
These actions could include refusal to approve pending applications or supplemental applications, withdrawal of an approval, clinical
hold, suspension or termination of clinical trial by an IRB, warning or untitled letters, product recalls, adverse publicity,
product seizures, total or partial suspension of production or distribution, injunctions, fines or other monetary penalties, refusals
of government contracts, mandated corrective advertising or communications to healthcare professionals or patients, exclusion
from participation in federal and state healthcare programs, debarment, restitution, disgorgement of profits or other civil or
criminal penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>U.S.
patent term restoration and marketing exclusivity</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Depending
upon the timing, duration, and specifics of FDA approval of product candidates, some of a sponsor&#8217;s U.S. patents may be
eligible for limited patent term extension under the Drug Price Competition and Patent Term Restoration Act of 1984. The Hatch-Waxman
Amendments permit a patent restoration term of up to five years to account for patent term lost during the FDA regulatory review
process. However, patent term restoration cannot extend the remaining term of a patent beyond a total of 14 years from the product&#8217;s
approval date. The patent term restoration period generally is one-half the time between the effective date of an IND and the
submission date of a BLA plus the time between the submission date of a BLA and the approval of that application. This period
may also be reduced by any time that the applicant did not act with due diligence. Only one patent applicable to an approved biologic
product is eligible for the extension and the application for the extension must be submitted prior to the expiration of the patent.
The United States Patent and Trademark Office (&#8220;USPTO&#8221;), in consultation with the FDA, reviews and approves the application
for any patent term extension or restoration.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Pediatric
exclusivity</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Pediatric
exclusivity is a type of non-patent marketing exclusivity in the United States that, if granted, provides for the attachment of
an additional six months of marketing protection to the term of any existing regulatory exclusivity, including the non-patent
and orphan exclusivity. This six-month exclusivity may be granted if a BLA sponsor submits pediatric data that fairly responds
to a written request from the FDA for such data. The data do not need to show the product to be effective in the pediatric population
studied; rather, if the clinical trial is deemed to fairly respond to the FDA&#8217;s request, the additional protection is granted.
If reports of requested pediatric studies are submitted to, and accepted by, the FDA within the statutory time limits, whatever
statutory or regulatory periods of exclusivity or patent protection that cover the product are extended by six months. This is
not a patent term extension, but it effectively extends the regulatory period during which the FDA cannot accept or approve a
biosimilar application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 22; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Biosimilars
and exclusivity</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (&#8220;PPACA&#8221;),
created an abbreviated approval pathway for biologic products shown to be similar to, or interchangeable with, an FDA-licensed
reference biologic product, referred to as biosimilars. For the FDA to approve a biosimilar product, it must find that the biosimilar
product is highly similar to the reference product notwithstanding minor differences in clinically inactive components, and that
there are no clinically meaningful differences between the reference product and proposed biosimilar product. Interchangeability
requires that a product is biosimilar to the reference product and the product must demonstrate that it can be expected to produce
the same clinical results as the reference product and, for products administered multiple times, the biologic and the reference
biologic may be switched after one has been previously administered without increasing safety risks or risks of diminished efficacy
relative to exclusive use of the reference biologic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">A
reference biologic is granted 12 years of exclusivity from the time of first licensure of the reference product. An application
for a biosimilar product may not be submitted to the FDA until four years following approval of the reference product, and it
may not be approved until 12 years thereafter. These exclusivity provisions only apply to biosimilars&#8212;companies that rely
on their own data and file a full BLA may be approved earlier than 12 years. Moreover, certain changes and supplements to an approved
BLA, and subsequent applications filed by the same sponsor, manufacturer, licensor, predecessor in interest, or other related
entity do not qualify for the twelve-year exclusivity period. The PHSA also includes provisions to protect reference products
that have patent protection. The biosimilar product sponsor and reference product sponsor may exchange certain patent and product
information for the purpose of determining whether there should be a legal patent challenge. Based on the outcome of negotiations
surrounding the exchanged information, the reference product sponsor may bring a patent infringement suit and injunction proceedings
against the biosimilar product sponsor. The biosimilar applicant may also be able to bring an action for declaratory judgment
concerning the patent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">In
an effort to increase competition in the biologic product marketplace, Congress, the executive branch, and FDA have taken certain
legislative and regulatory steps. For example, in 2020 FDA finalized a guidance to facilitate product importation. Moreover, the
2020 Further Consolidated Appropriations Act included provisions requiring that sponsors of approved biologic products, including
those subject to REMS, provide samples of the approved products to persons developing biosimilar products within specified timeframes,
in sufficient quantities, and on commercially reasonable market-based terms. Failure to do so can subject the approved product
sponsor to civil actions, penalties, and responsibility for attorney&#8217;s fees and costs of the civil action. This same bill
also includes provisions with respect to shared and separate REMS programs for reference and generic drug products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Rare
Pediatric Disease Voucher Program</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
the Rare Pediatric Disease Voucher Program, FDA can award priority review vouchers to sponsors of rare pediatric disease products
where the product is intended to treat serious or life-threatening diseases that primarily affect individuals up to age 18. To
qualify, the product must contain no active ingredient (including any ester or salt of the active ingredient) that has been previously
approved by FDA. The application must also meet other qualifying criteria, including eligibility for FDA priority review. If the
necessary qualifying criteria are met, upon a sponsor&#8217;s request and product approval, FDA may award a priority review voucher.
This voucher may be transferred and may be redeemed to receive priority review of a subsequent marketing application for a different
product. Use of a priority review voucher is subject to an FDA user fee. As these vouchers are transferable, sponsors may sell
these vouchers for substantial sums of money. Vouchers may, however, be revoked by FDA under certain circumstances and sponsors
of approved rare pediatric disease products must submit certain reports to FDA. To take advantage of the benefits of this program,
the product must be designated by FDA for a rare pediatric disease no later than September 30, 2022, and approved no later than
September 30, 2026, unless the law is reauthorized by Congress. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 23; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Government
regulation outside of the United States</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">In
addition to regulations in the United States, sponsors are subject to a variety of regulations in other jurisdictions governing,
among other things, clinical trials and any commercial sales and distribution of biologic products. Because biologically-sourced
raw materials are subject to unique contamination risks, their use may be restricted in some countries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Whether
or not a sponsor obtains FDA approval for a product, a sponsor must obtain the requisite approvals from regulatory authorities
in foreign countries prior to the commencement of clinical trials or marketing of the product in those countries. Certain countries
outside of the United States have a similar process that requires the submission of a clinical trial application, much like the
IND, prior to the commencement of human clinical trials. In the European Union, for example, a request for a Clinical Trial Authorization
(&#8220;CTA&#8221;) must be submitted to the competent regulatory authorities and the competent Ethics Committees in the European
Union Member States in which the clinical trial takes place, much like the FDA and the IRB, respectively. Once the CTA request
is approved in accordance with the European Union and the European Union Member State&#8217;s requirements, clinical trial development
may proceed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
requirements and processes governing the conduct of clinical trials, product licensing, pricing and reimbursement vary from country
to country. In all cases, the clinical trials are conducted in accordance with GCPs and the applicable regulatory requirements
and the ethical principles that have their origin in the Declaration of Helsinki.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Failure
to comply with applicable foreign regulatory requirements may result in, among other things, fines, suspension, variation or withdrawal
of regulatory approvals, product recalls, seizure of products, operating restrictions, and criminal prosecution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal"><i>European
Union regulation and exclusivity</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">To obtain
regulatory approval of an investigational biologic product under European Union regulatory systems, applicants must submit a marketing
authorization application (&#8220;MAA&#8221;). The grant of marketing authorization in the European Union for products containing
viable human tissues or cells such as gene therapy medicinal products is governed by Regulation 1394/2007/EC on advanced therapy
medicinal products, read in combination with Directive 2001/83/EC of the European Parliament and of the Council, commonly known
as the Community code on medicinal products and Regulation (EC) 726/2004 of the European Parliament and of the Council laying
down Union procedures for the authorization and supervision of medicinal products for human and veterinary use and establishing
a European Medicines Agency. Regulation 1394/2007/EC lays down specific rules concerning the authorization, supervision and pharmacovigilance
of gene therapy medicinal products, somatic cell therapy medicinal products and tissue engineered products. Manufacturers of advanced
therapy medicinal products must demonstrate the quality, safety and efficacy of their products to the European Medicines Agency
(&#8220;EMA&#8221;) which provides an opinion regarding the application for marketing authorization. The European Commission grants
or refuses marketing authorization in light of the opinion delivered by EMA.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 24; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">Innovative
medicinal products are authorized in the European Union based on a full marketing authorization application (as opposed to an
application for marketing authorization that relies on data in the marketing authorization dossier for another, previously approved
medicinal product). Applications for marketing authorization for innovative medicinal products must contain the results of pharmaceutical
tests, preclinical tests and clinical trials conducted with the medicinal product for which marketing authorization is sought.
Innovative medicinal products for which marketing authorization is granted are entitled to eight years of data exclusivity. During
this period, applicants for approval of generics or biosimilars of these innovative products cannot make an MMA relying on data
contained in the marketing authorization dossier submitted for the innovative medicinal product to support their application and
such generics or biosimilars cannot be placed on the market until 10 years after the first EU marketing of the reference product.
The overall 10-year period will be extended to a maximum of 11 years if, during the first eight years of those 10 years, the marketing
authorization holder obtains an authorization for one or more new therapeutic indications which, during the scientific evaluation
prior to their authorization, are held to bring a significant clinical benefit in comparison with existing therapies. Even if
a compound is considered to be a new chemical entity and the innovator is able to gain the period of data exclusivity, another
company, nevertheless, could also market another competing medicinal product for the same therapeutic indication if such company
obtained marketing authorization based on an MAA with a complete independent data package of pharmaceutical tests, preclinical
tests and clinical trials.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">Products
receiving orphan designation in the European Union can receive 10 years of market exclusivity. During this 10-year period, the
competent authorities of the European Union Member States and European Commission may not accept applications or grant marketing
authorization for other similar medicinal product for the same orphan indication. There are, however, three exceptions to this
principle. Marketing authorization may be granted to a similar medicinal product for the same orphan indication if:</span></p>

<p style="font: bold 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 13.5pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">The
                                         second applicant can establish in its application that its medicinal product, although
                                         similar to the orphan medicinal product already authorized, is safer, more effective
                                         or otherwise clinically superior;</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">The
                                         holder of the marketing authorization for the original orphan medicinal product consents
                                         to a second orphan medicinal product application; or</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">The
                                         holder of the marketing authorization for the original orphan medicinal product cannot
                                         supply sufficient quantities of orphan medicinal product.</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">An orphan product can also obtain an additional
two years of market exclusivity in the European Union for the conduct of pediatric trials. The 10-year market exclusivity may
be reduced to six years if, at the end of the fifth year, it is established that the product no longer meets the criteria for
orphan designation; for example, if the product is sufficiently profitable and no longer justifies the maintenance of market exclusivity
or if the manufacturer cannot produce sufficient quantities to supply the orphan population.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">The criteria
for designating an &#8220;orphan medicinal product&#8221; in the European Union are similar, in principle, to those in the United
States. Orphan medicinal products are eligible for financial incentives such as reduction of fees or fee waivers. The application
for orphan medicinal product designation must be submitted before the application for marketing authorization. Orphan medicinal
product designation does not convey any advantage in, or shorten the duration of, the regulatory review and approval process.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">In April
2014, the EU adopted a new Clinical Trials Regulation (EU) No 536/2014 (the &#8220;Clinical Trials Regulation&#8221;), which is
set to replace the current Clinical Trials Directive 2001/20/EC (the &#8220;Clinical Trials Directive&#8221;). The new Clinical
Trials Regulation is still pending but implementation is currently expected in December 2021. Until the Clinical Trials Regulation
becomes applicable, all clinical trials performed in the European Union are required to be conducted in accordance with the Clinical
Trials Directive, which will be repealed on the day of entry into application of the Clinical Trial Regulation. It will however
still apply three years from that day to (i) clinical trials applications submitted before the entry into application and (ii)
clinical trials applications submitted within one year after the entry into application if the sponsor opted for the previous
system. The Clinical Trial Regulation will overhaul the current system of approvals for clinical trials in the EU. Specifically,
the legislation, which will be directly applicable in all member states, aims at simplifying and streamlining the approval of
clinical trials in the EU. For instance, the legislation provides for a streamlined application procedure via a single-entry point
and strictly defined deadlines for the assessment of clinical trial applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-weight: normal">In the
European Union there are also broadly equivalent regimes for the other issues addressed in relation to US regulation including
GMP requirements, accelerated access (generally through so-called Conditional Marketing Authorizations), pediatric requirements
and incentives and patent terms restoration (supplementary protection certificates)</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 25; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: normal 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other Healthcare Laws and Regulations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Healthcare providers, physicians and
third-party payors play a primary role in the recommendation and use of pharmaceutical products that are granted marketing approval.
Arrangements with third-party payors, existing or potential customers and referral sources are subject to broadly applicable fraud
and abuse and other healthcare laws and regulations, and these laws and regulations may constrain the business or financial arrangements
and relationships through which manufacturers market, sell and distribute the products for which they obtain marketing approval.
Such restrictions under applicable federal and state healthcare laws and regulations include the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">the
                                         federal Anti-Kickback Statute, which prohibits, among other things, persons, and entities
                                         from knowingly and willfully soliciting, receiving, offering or paying remuneration,
                                         directly or indirectly, in cash or kind, in exchange for, or to induce, either the referral
                                         of an individual for, or the purchase, order or recommendation of, any good or service
                                         for which payment may be made under federal healthcare programs such as the Medicare
                                         and Medicaid programs. This statute has been interpreted to apply to arrangements between
                                         pharmaceutical manufacturers, on the one hand, and prescribers, purchasers, and formulary
                                         managers on the other. Although a number of statutory exemptions and regulatory safe
                                         harbors exist to protect certain common activities from falling under the Anti-Kickback
                                         Statute, these are narrow, and practices may not fall under the applicable safe harbors
                                         and exemptions. For example, HHS recently promulgated a regulation that is effective
                                         in two phases. First, the regulation excludes from the definition of &#8220;remuneration&#8221;
                                         limited categories of (a) PBM rebates or other reductions in price to a plan sponsor
                                         under Medicare Part D or a Medicaid Managed Care Organization plan reflected in point-of
                                         sale reductions in price and (b) PBM service fees. Second, effective January 1, 2023,
                                         the regulation expressly provides that rebates to plan sponsors under Medicare Part D
                                         either directly to the plan sponsor under Medicare Part D, or indirectly through a pharmacy
                                         benefit manager will not be protected under the anti-kickback discount safe harbor. The
                                         PPACA amended the intent requirement of the federal Anti-Kickback Statute. A person or
                                         entity no longer needs to have actual knowledge of this statute or specific intent to
                                         violate it in order to commit a violation;</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">the
                                         federal false claims and civil monetary penalties laws, including the civil False Claims
                                         Act (the &#8220;FCA&#8221;), which prohibit, among other things, individuals, or entities
                                         from knowingly presenting, or causing to be presented, claims for payment from Medicare,
                                         Medicaid or other third-party payors that are false or fraudulent, or making a false
                                         statement to avoid, decrease, or conceal an obligation to pay money to the federal government.
                                         Certain marketing practices, including off-label promotion, also may implicate the FCA.
                                         FCA claims may be pursued by whistleblowers through qui tam actions, even if the government
                                         declines to intervene and civil liability may be predicated on reckless disregard for
                                         the truth. The PPACA also codified case law that a claim including items or services
                                         resulting from a violation of the federal Anti-Kickback Statute constitutes a false or
                                         fraudulent claim for purposes of the FCA. Separately, the criminal federal False Claims
                                         Act imposes criminal fines or imprisonment against individuals or entities who make or
                                         present a claim to the government knowing such claim to be false, fictitious,
                                         or fraudulent;</td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">the
                                         federal Physician Payments Sunshine Act, which requires certain manufacturers of drugs,
                                         devices, biologics and medical supplies for which payment is available under Medicare,
                                         Medicaid, or the Children&#8217;s Health Insurance Program, with specific exceptions,
                                         to report annually to the Centers for Medicare &amp; Medicaid Services (&#8220;CMS&#8221;),
                                         information related to payments and other transfers of value made to or at the request
                                         of covered recipients, such as, but not limited to, physicians, physician assistants,
                                         nurse practitioners, clinical nurse specialists, certified registered nurse anesthetists
                                         and teaching hospitals, as well as ownership and investment interests held by physicians
                                         and their immediate family. Payments made to physicians and certain research institutions
                                         for clinical trials are included within the ambit of this law. Reported information is
                                         made publicly available in searchable formats by CMS;</td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 26; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">additional
                                         federal false statements and fraud and abuse statutes prohibit knowingly and willfully
                                         executing, or attempting to execute, a scheme to defraud or to obtain, by means of false
                                         or fraudulent pretenses, representations or promises, any of the money or property owned
                                         by, or under the custody or control of, a healthcare benefit program, regardless of whether
                                         the payor is public or private, in connection with the delivery or payment for health
                                         care benefits, knowingly and willfully embezzling or stealing from a health care benefit
                                         program, willfully obstructing a criminal investigation of a health care offense and
                                         knowingly and willfully falsifying, concealing, or covering up by any trick or device
                                         a material fact or making any materially false statements in connection with the delivery
                                         of, or payment for, healthcare benefits, items, or services relating to healthcare matters.
                                         PPACA amended the intent requirement of certain of these criminal statutes under HIPAA
                                         so that a person or entity no longer needs to have actual knowledge of the statute, or
                                         the specific intent to violate it, to have committed a violation; and</td></tr></table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-family: Symbol">&#183;</span></td><td style="text-align: justify">state
                                         and foreign law equivalents of each of the above federal laws, such as anti-kickback
                                         and false claims laws which may apply to items or services reimbursed by any third-party
                                         payor, including commercial insurers; state laws that require pharmaceutical companies
                                         to comply with the pharmaceutical industry&#8217;s voluntary compliance guidelines and
                                         the relevant compliance guidance promulgated by the federal government or otherwise restrict
                                         payments that may be made to healthcare providers and other potential referral sources;
                                         state laws that require drug manufacturers to report information related to payments
                                         and other transfers of value to physicians and other healthcare providers or marketing
                                         expenditures; and European Union and state laws governing the privacy and security of
                                         health information in certain circumstances, many of which differ from each other in
                                         significant ways, may be stricter than those applicable in the US and may not have the
                                         same effect, thus complicating compliance efforts.</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Violation of the laws described above or
any other governmental laws and regulations may result in penalties, including civil and criminal penalties, damages, fines, the
curtailment or restructuring of operations, the exclusion from participation in federal and state healthcare programs, debarment
from government contracting or refusal of orders under existing contracts, corporate integrity agreements or consent decrees,
disgorgement, contractual damages, reputational harm, diminished profits and future earnings, and imprisonment. Furthermore, efforts
to ensure that business activities and business arrangements comply with applicable healthcare laws and regulations can be costly.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 27; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Data
Privacy and Security</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">HIPAA,
                                         as amended by the Health Information Technology for Economic and Clinical Health Act
                                         of 2009, or HITECH Act, and similar state laws impose obligations on certain entities
                                         with respect to safeguarding the privacy, security and transmission of protected health
                                         information. HIPAA&#8217;s security and certain privacy standards are directly applicable
                                         to persons or organizations of covered entities, other than members of the covered entity&#8217;s
                                         workforce, that create, receive, maintain or transmit protected health information on
                                         behalf of a covered entity for a function or activity regulated by HIPAA. The HITECH
                                         Act strengthened the civil and criminal penalties that may be imposed against covered
                                         entities, business associates and individuals, and gave state attorneys general new authority
                                         to file civil actions for damages or injunctions in federal courts to enforce the federal
                                         HIPAA laws and seek attorneys&#8217; fees and costs associated with pursuing federal
                                         civil actions. In addition, other federal and state laws, such as the California Consumer
                                         Privacy Act, may regulate the privacy and security of information that we maintain, many
                                         of which may differ from each other in significant ways and may not be preempted by HIPAA;
                                         and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         General European Data Protection Regulation, which became applicable May 25, 2018, harmonizes
                                         data privacy laws across Europe. This Regulation lays down rules relating to the protection
                                         with regard to the processing and transfer of personal data as well as an individual&#8217;s
                                         right to the protection of personal data, including medical information and clinical
                                         trial related data. In addition, there are rules relating to the export of personal
                                         data outside the European Union and in particular there are certain challenges in relation
                                         to export to the United States.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Coverage
and Reimbursement</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Significant
uncertainty exists as to the coverage and reimbursement status of any products for which we may obtain regulatory approval. In
the United States, sales of any product candidates for which regulatory approval for commercial sale is obtained will depend in
part on the availability of coverage and adequate reimbursement from third-party payors. Third-party payors include government
authorities and health programs in the United States such as Medicare and Medicaid, managed care providers, private health insurers
and other organizations. These third-party payors are increasingly reducing reimbursements for medical products and services.
The process for determining whether a payor will provide coverage for a drug product may be separate from the process for setting
the reimbursement rate that the payor will pay for the drug product. Third-party payors may limit coverage to specific drug products
on an approved list, or formulary, which might not include all FDA-approved drugs for a particular indication. Additionally, the
containment of healthcare costs has become a priority of federal and state governments, and the prices of drugs have been a focus
in this effort. The U.S. government, state legislatures and foreign governments have shown significant interest in implementing
cost-containment programs, including price controls, required disclosures of pricing and sensitive cost data, requirement for
payment of manufacturer rebates and negotiation of supplemental rebates, restrictions on reimbursement and requirements for substitution
of generic products. Coverage policies and third-party reimbursement rates may change at any time. Even if favorable coverage
and reimbursement status is attained for one or more products for which we receive regulatory approval, less favorable coverage
policies and reimbursement rates may be implemented in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the EU, pricing and reimbursement schemes vary widely from country to country. Some countries provide that products may be marketed
only after a reimbursement price has been agreed. Some countries may require the completion of additional studies as part of health
technology assessment that compare the cost-effectiveness of a particular product candidate to currently available therapies.
EU member states may approve a specific price for a product, or it may instead adopt a system of direct or indirect controls on
the profitability of the company placing the product on the market. Other member states allow companies to fix their own prices
for products but monitor and control company profits. The downward pressure on health care costs has become intense. As a result,
increasingly high barriers are being erected to the entry of new products. In addition, in some countries, cross-border imports
from low-priced markets exert competitive pressure that may reduce pricing within a country. Any country that has price controls
or reimbursement limitations may not allow favorable reimbursement and pricing arrangements.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 28; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>Health
Reform</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
United States and some foreign jurisdictions are considering or have enacted a number of reform proposals to change the healthcare
system. There is significant interest in promoting changes in healthcare systems with the stated goals of containing healthcare
costs, improving quality, or expanding access. In the United States, the pharmaceutical industry has been a particular focus of
these efforts. For example, healthcare reform measures under the Affordable Care Act included increased Medicaid rebates, expanded
the 340B drug discount program, and changes requiring manufacturer discounts currently set at 70 percent on Part D utilization
in the Part D coverage gap or &#8220;donut hole&#8221; and multiple provisions that could affect the profitability of our drug
products. There is continuing development of value-based pricing and reimbursement models. Moreover, on November 27, 2020, CMS
issued an interim final rule implementing a Most Favored Nation payment model under which reimbursement for certain Medicare Part
B drugs and biologicals will be based on a price that reflects the lowest per capita Gross Domestic Product-adjusted (GDP-adjusted)
price of any non-U.S. member country of the Organization for Economic Co-operation and Development (OECD) with a GDP per capita
that is at least sixty percent of the U.S. GDP per capita. Current and future healthcare reform measures may significantly affect
our sale of any products, and we continue to face major uncertainty due to the status of major legislative initiatives surrounding
healthcare reform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>Additional
Regulation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition to the foregoing, state and federal laws regarding environmental protection and hazardous substances, including the Occupational
Safety and Health Act, the Resource Conservation and Recovery Act and the Toxic Substances Control Act, affect our business. These
and other laws govern the use, handling and disposal of various biologic and chemical substances used in, and wastes generated
by, operations. If our operations result in contamination of the environment or expose individuals to hazardous substances, we
could be liable for damages and governmental fines. Equivalent laws have been adopted in other countries that impose similar obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>U.S.
Foreign Corrupt Practices Act</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
U.S. Foreign Corrupt Practices Act (&#8220;FCPA&#8221;), prohibits U.S. corporations and individuals from engaging in certain
activities to obtain or retain business abroad or to influence a person working in an official capacity. It is illegal to pay,
offer to pay or authorize the payment of anything of value to any foreign government official, government staff member, political
party, or political candidate in an attempt to obtain or retain business or to otherwise influence a person working in an official
capacity. The scope of the FCPA includes interactions with certain healthcare professionals in many countries. Equivalent laws
have been adopted in other foreign countries that impose similar obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Competition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Companies
that are currently engaged in gene therapy or companies not yet focused on developing gene and cell therapies could at any time
decide to develop therapies relevant to our business. Many of our competitors, either alone or with their strategic partners,
may have substantially greater financial, technical, and human resources than we do and may have significantly greater experience
in the discovery and development of product candidates, obtaining FDA and other regulatory approvals of product candidates and
commercializing those product candidates. Accordingly, our competitors may be more successful than us in obtaining approval for
product candidates and achieving widespread market acceptance. Our competitors&#8217; product candidates may be more effective,
or more effectively marketed and sold, than any product candidate we may commercialize and may render our treatments obsolete
or non-competitive before we can recover the expenses of developing and commercializing any of our product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Mergers
and acquisitions in the biotechnology and pharmaceutical industries may result in even more resources being concentrated among
a smaller number of our competitors. These competitors also may compete with us in recruiting and retaining qualified scientific
and management personnel and establishing clinical trial sites and subject registration for clinical trials, as well as in acquiring
technologies complementary to, or necessary for, our programs. Smaller or early-stage companies may also prove to be significant
competitors, particularly through collaborative arrangements with large and established companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 29; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
anticipate facing intense and increasing competition as new product candidates enter the market and advanced technologies become
available. We expect any product candidates that we develop and commercialize to compete on the basis of, among other things,
efficacy, safety, convenience of administration and delivery, price, and the availability of reimbursement from government and
other third-party payors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Our
commercial opportunity could be reduced or eliminated if our competitors develop and commercialize products that are safer, more
effective, have fewer or less severe side effects, are more convenient or are less expensive than any products that we may develop.
Our competitors also may obtain FDA or other regulatory approval for their product candidates more rapidly than we may obtain
approval for ours, which could result in our competitors establishing a strong market position before we are able to enter the
market. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Corporate
Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
principal executive office is located at 1330 Avenue of the Americas, 33<sup>rd</sup> Floor, New York, NY 10019. Our telephone
number in New York is (646) 813-4701. We also have manufacturing and laboratory facilities and administrative offices in Cleveland,
Ohio and office facilities in Madrid, Spain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
were incorporated in Wyoming in 1974 as Chemex Corporation, and in 1983 we changed our name to Chemex Pharmaceuticals, Inc. We
changed our state of incorporation from Wyoming to Delaware on June 30, 1989. In 1996 we merged with Access Pharmaceuticals, Inc.,
a private Texas corporation, and changed our name to Access Pharmaceuticals, Inc. On October 24, 2014 we changed our name to PlasmaTech
Biopharmaceuticals, Inc. On May 15, 2015 we acquired Abeona Therapeutics LLC and on June 19, 2015 we changed our name to Abeona
Therapeutics Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Suppliers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Some
materials used by us are specialized. We obtain materials from several suppliers based in different countries around the world.
If materials are unavailable from one supplier, we generally have alternate suppliers available.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Human
Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening rare genetic diseases, we seek
to attract, hire, develop and retain qualified and highly skilled personnel with experience in areas such as research and development
and manufacturing operations. We compete for such personnel with numerous pharmaceutical and chemical companies, specialized biotechnology
firms and universities. We strive to support our employees&#8217; well-being through a transparent, inclusive, and collaborative
culture and by providing them with the training, support, and resources to help them succeed professionally.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of March 15, 2021, we had 76 full-time employees. We have never experienced employment-related work stoppages and believe that
we maintain good relations with our personnel. In addition, to complement our internal expertise, we have contracts with scientific
consultants, contract research organizations and university research laboratories that specialize in various aspects of drug development
including clinical development, regulatory affairs, toxicology, process scale-up and preclinical testing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Web
Availability</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
make available free of charge through our website, <span style="text-decoration: underline">www.abeonatherapeutics.com</span>, our annual reports on Form 10-K and other
reports that we file with the Securities and Exchange Commission (&#8220;SEC&#8221;) as well as certain of our corporate governance
policies, including the charters for the audit, compensation and nominating and corporate governance committees of the Board of
Directors (the &#8220;Board&#8221;) and our code of ethics, corporate governance guidelines and whistleblower policy. We will
also provide to any person without charge, upon request, a copy of any of the foregoing materials. Any such request must be made
in writing to us at: Abeona Therapeutics Inc. c/o Investor Relations, 1330 Avenue of the Americas, 33<sup>rd</sup> Floor, New
York, NY 10019. The SEC&#8217;s website, www.sec.gov, contains reports, proxy statements, and other information that we file electronically
with the SEC. The content on any website referred to in this Form 10-K is not incorporated by reference in this Form 10-K unless
expressly noted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 30; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: -0.15pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="r_01"></span>ITEM
1A. RISK FACTORS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Our
business, financial condition, financial results, and future growth prospects are subject to a number of risks and uncertainties,
including those set forth below. The occurrence of any of the following risks could have a material adverse effect on our business,
financial condition, financial results, and future growth prospects. Additional risks and uncertainties that are not currently
known to us or that we do not currently believe to be material may also negatively affect our business, financial condition, financial
results, and future growth prospects.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>RISK
FACTOR SUMMARY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">Our
business is subject to numerous risks and uncertainties, including those described in Item 1A &#8220;Risk Factors.&#8221; These
risks include, but are not limited to the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         gene and cell therapy product candidates are based on proprietary methodologies, which
                                         makes it difficult to predict the time and cost of product candidate development and
                                         regulatory approval. Additionally, regulatory requirements governing gene and cell therapy
                                         products have evolved and may continue to change in the future.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may encounter substantial delays in our clinical studies or we may fail to demonstrate
                                         safety and efficacy to the satisfaction of applicable regulatory authorities. Additionally,
                                         we may find it difficult to enroll patients in our clinical studies, which could delay
                                         or prevent clinical studies of our product candidates.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         have received and may apply for additional designations such as breakthrough therapy
                                         designation, RMAT designation, fast track designation, and rare pediatric disease designation
                                         from the FDA intended to facilitate or encourage product candidate development. We may
                                         not receive any such designations or be able to maintain them. Moreover, any such designations
                                         may not lead to faster development or regulatory review or approval and it does not increase
                                         the likelihood that our product candidates will receive marketing approval.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Certain
                                         of our product candidates have received orphan drug designation from the FDA, there is
                                         no guarantee that we will be able to maintain this designation, receive this designation
                                         for any of our other product candidates, or receive or maintain any corresponding benefits,
                                         including periods of exclusivity.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Even
                                         if we obtain regulatory approval for a product candidate, our products will remain subject
                                         to regulatory scrutiny.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
                                         COVID-19 pandemic and efforts to reduce its spread has affected our operations and significantly
                                         impacted worldwide economic conditions, and could continue to have a material effect
                                         on our operations, business, and financial condition.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         could experience production problems in our manufacturing facilities that result in delays
                                         in our development or commercialization programs. We might also experience delays in
                                         manufacturing if any of our vendors, contract laboratories or suppliers are found to
                                         be out of compliance with current Good Manufacturing Practice.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
                                         we fail to comply with applicable regulations, the relevant regulatory authority may
                                         require remedial measures that may be costly or time-consuming to implement and that
                                         may include the suspension of a clinical trial or commercial sales or the closure of
                                         a manufacturing facility.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         expect to rely on third parties, and these third parties may not perform satisfactorily.
                                         Additionally, our reliance on third parties requires us to share our trade secrets, which
                                         increases the possibility that a competitor will discover them or that our trade secrets
                                         will be misappropriated.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         drug candidates are subject to the risks of failure inherent in the development of pharmaceutical
                                         products based on new technologies, and our failure to develop safe and commercially
                                         viable drugs would severely limit our ability to become profitable or to achieve significant
                                         revenues.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may be unable to successfully develop, market, or commercialize our products or our product
                                         candidates without establishing new relationships and maintaining current relationships
                                         and our ability to successfully commercialize, and market our product candidates could
                                         be limited if a number of these existing relationships are terminated.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 31; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may incur substantial product liability expenses due to the use or misuse of our products
                                         for which we may be unable to obtain insurance coverage.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         ability to successfully develop and commercialize our drug candidates will substantially
                                         depend upon the availability of reimbursement funds for the costs of the resulting drugs
                                         and related treatments.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
                                         market may not accept any pharmaceutical products that we develop, and adverse public
                                         perception of gene therapy products may negatively affect demand for, or regulatory approval
                                         of, our product candidates.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may be subject to federal, state, and foreign healthcare laws and regulations, including
                                         fraud and abuse laws, false claims laws, health information privacy and security laws
                                         and data privacy laws. If we are unable to comply, or have not fully complied, with such
                                         laws, we could face substantial penalties.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         business could suffer if we lose the services of, or fail to attract, key personnel.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Trends
                                         toward managed health care and downward price pressures on medical products and services
                                         may limit our ability to profitably sell any drugs that we may develop.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         rights to develop and commercialize our product candidates are subject to, in part, the
                                         terms and conditions of licenses granted to us by others.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
                                         we are unable to obtain and maintain patent protection for our product candidates and
                                         technology, or if the scope of the patent protection obtained is not sufficiently broad,
                                         our competitors could develop and commercialize products and technology similar or identical
                                         to ours.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         intellectual property licenses with third parties may be subject to disagreements over
                                         contract interpretation.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may not be successful in obtaining necessary rights to our product candidates through
                                         acquisitions and in-licenses.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may not be able to protect our intellectual property rights around the world.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Issued
                                         patents covering our product candidates could be found invalid or unenforceable if challenged
                                         in court. We may not be able to protect our trade secrets in court, and intellectual
                                         property litigation could cause us to spend substantial resources.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Third-parties
                                         may initiate legal proceedings alleging that we are infringing their intellectual property
                                         rights, the outcome of which would be uncertain and could harm our business.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         may be subject to claims asserting that our employees, consultants or advisors have wrongfully
                                         used or disclosed alleged trade secrets of their current or former employers or claims
                                         asserting ownership of what we regard as our own intellectual property.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
                                         we do not obtain patent term extension and data exclusivity for our product candidates,
                                         our business may be harmed.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         have experienced a history of losses; we expect to incur future losses and we may be
                                         unable to obtain necessary additional capital to fund operations in the future. We do
                                         not have significant operating revenue and may never achieve profitability.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Failure
                                         to achieve and maintain effective internal controls could have a material adverse effect
                                         on our business.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
                                         expect to continue to need to raise additional capital to operate our business, and our
                                         failure to obtain funding when needed or on terms that are favorable to us may force
                                         us to delay, reduce or eliminate our development programs or aspects thereof.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
                                         market price of our common stock may be volatile and adversely affected by several factors.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Raising
                                         additional funds by issuing securities or through licensing or lending arrangements or
                                         through our at-the-market sale agreement may cause dilution to our existing stockholders,
                                         restrict our operations or require us to relinquish proprietary rights.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
                                         quarterly operating results may fluctuate significantly.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Provisions
                                         of our charter documents could discourage an acquisition of our company.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
                                         can be no assurance that we will be able to comply with continued listing standards of
                                         the Nasdaq.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Ownership
                                         of our shares is concentrated in the hands of a few investors, which could limit the
                                         ability of our other stockholders to influence the direction of the Company.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 32; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
related to the discovery and development of our product candidates</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
gene and cell therapy product candidates are based on proprietary methodologies, which makes it difficult to predict the time
and cost of product candidate development and subsequently obtaining regulatory approval. Only a few gene therapy products have
been approved in the U.S. and the EU.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have concentrated our therapeutic product research and development efforts on our gene and cell therapy platform, and our future
success depends on the successful development of this therapeutic approach. There can be no assurance that any development problems
we experience in the future related to our gene and cell therapy platform will not cause significant delays or unanticipated costs,
or that such development problems can be solved. We may also experience delays in developing a sustainable, reproducible and commercial-scale
manufacturing process or transferring that process to commercial partners, which may prevent us from completing our clinical studies
or commercializing our products on a timely or profitable basis, if at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, the clinical study requirements of the FDA, the EMA, and other regulatory agencies and the criteria these regulators
use to determine the safety and efficacy of a product candidate vary substantially according to the type, complexity, novelty
and intended use and market of the potential products. The regulatory approval process for novel product candidates such as ours
can be more expensive and take longer than for other, better known or more extensively studied pharmaceutical or other product
candidates. Currently, only a few gene therapy products have been approved in the Western world, including the Spark Therapeutics,
Inc. and AveXis, Inc. gene therapy products, which received approval from the FDA in 2018 and 2019, respectively. Additionally,
GlaxoSmithKline&#8217;s Strimvelis<sup>&#174; </sup>in Europe and Novartis&#8217;s and Gilead&#8217;s CAR-T therapies received
approval from the FDA in 2017 and 2021. Given the few precedents of approved gene therapy products, it is difficult to determine
how long it will take or how much it will cost to obtain regulatory approvals for our product candidates in the United States,
the EU or other jurisdictions. Approvals by the EMA and the European Commission may not be indicative of what the FDA may require
for approval.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Regulatory
requirements governing gene and cell therapy products have evolved and may continue to change in the future. For example, the
FDA has established the OTAT within CBER to consolidate the review of gene therapy and related products, and the Cellular, Tissue
and Gene Therapies Advisory Committee to advise CBER on its review.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Regulatory
requirements in the United States and in other jurisdictions governing gene therapy products have changed frequently and will
continue to change in the future as scientific knowledge is acquired. The FDA and EMA have each expressed interest in further
regulating gene therapy. For example, the FDA has established the Office Tissues and Advanced Therapies within CBER to consolidate
the review of gene therapy and related products, and the Cellular, Tissue and Gene Therapies Advisory Committee to advise CBER
on its review. Over the last few years, FDA, through CBER, has provided significant guidance regarding the development
of gene therapies. Additionally, the EMA advocates a risk-based approach to the development of a gene therapy product. Agencies
at both the federal and state level in the United States, as well as the U.S. congressional committees and other governments or
governing agencies, have also expressed interest in further regulating the biotechnology industry. Such action may delay or prevent
commercialization of some, or all, of our product candidates. These regulatory review agencies, committees and advisory groups
and the new requirements and guidelines they promulgate may lengthen the regulatory review process, require us to perform additional
or larger studies, increase our development costs, lead to changes in regulatory positions and interpretations, delay or prevent
approval and commercialization of these treatment candidates or lead to significant post-approval studies, limitations, or restrictions.
As we advance our product candidates, we will be required to consult with these regulatory and advisory groups and comply with
applicable requirements and guidelines. If we fail to do so, we may be required to delay or discontinue development of our product
candidates. Delay or failure to obtain, or unexpected costs in obtaining, the regulatory approval necessary to bring a potential
product to market could decrease our ability to generate sufficient product revenue to maintain our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 33; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may encounter substantial delays in our clinical studies, such as clinical holds, or we may fail to demonstrate safety and efficacy
to the satisfaction of applicable regulatory authorities.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Before
obtaining marketing approval from regulatory authorities for the sale of our product candidates, we must conduct extensive clinical
studies to demonstrate the safety, purity and potency, and efficacy, of the product candidates in humans. Clinical testing is
expensive, time-consuming, and uncertain as to outcome. This is especially true for rare and/or complicated diseases. We cannot
guarantee that any clinical studies will be conducted as planned or completed on schedule, if at all. A failure of one or more
clinical studies can occur at any stage of testing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
results of preclinical studies, preliminary study results, and early clinical trials of our product candidates may not be predictive
of the results of later-stage clinical trials or the ultimately completed trial. Product candidates in later stages of clinical
trials may fail to show the desired safety and efficacy traits despite having progressed through preclinical studies and initial
clinical trials. Preclinical and early clinical studies may also reveal unfavorable product candidate characteristics, including
safety concerns. We may also experience numerous unforeseen events during, or as a result of, clinical trials that could delay
or prevent our ability to receive marketing approval or commercialize our product candidates, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">regulators
                                         or IRBs may not authorize us or our investigators to commence or continue a clinical
                                         trial, conduct a clinical trial at a prospective trial site, or amend trial protocols,
                                         or regulators or IRBs may require that we modify or amend our clinical trial protocols;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may experience delays in reaching, or fail to reach, agreement on acceptable clinical
                                         trial contracts or clinical trial protocols with prospective trial sites and our CROs;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">regulators
                                         may require us to perform additional or unanticipated clinical trials to obtain approval
                                         or we may be subject to additional post-marketing testing, surveillance, or REMS requirements
                                         to maintain regulatory approval;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">flaws
                                         in a clinical trial may not become apparent until the trial is well advanced;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">clinical
                                         trials of our product candidates may produce negative or inconclusive results, or our
                                         studies may fail to reach the necessary level of statistical significance, and we may
                                         decide, or regulators may require us, to conduct additional clinical trials or abandon
                                         product development programs;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         third-party contractors may fail to comply with regulatory requirements or the clinical
                                         trial protocol, or fail to meet their contractual obligations to us in a timely
                                         manner, or at all, or we may be required to engage in additional clinical trial site
                                         monitoring;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we,
                                         the regulators, or IRBs may require the suspension or termination of clinical research
                                         for various reasons, including noncompliance with regulatory requirements or a finding
                                         that the participants are being exposed to unacceptable health risks, undesirable side
                                         effects, or other unexpected characteristics (alone or in combination with other products)
                                         of the product candidate, or due to findings of undesirable effects caused by a chemically
                                         or mechanistically similar therapeutic or therapeutic candidate;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">changes
                                         in marketing approval and regulatory review policies or changes in or the enactment of
                                         additional statutes or regulations;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         cost of clinical trials of and marketing applications for our product candidates may
                                         be greater than we anticipate;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         supply or quality of our product candidates or other materials necessary to conduct clinical
                                         trials may be insufficient or inadequate;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may decide, or regulators may require us, to conduct or gather, as applicable, additional
                                         clinical trials, analyses, reports, data, or preclinical trials, or we may abandon product
                                         development programs;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may fail to reach an agreement with regulators or IRBs regarding the scope, design, or
                                         implementation of our clinical trials. For instance, the FDA or comparable foreign regulatory
                                         authorities may require changes to our study design that make further study impractical
                                         or not financially prudent;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may have delays in adding new investigators or clinical trial sites, or we may experience
                                         a withdrawal of clinical trial sites;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">there
                                         may be regulatory questions or disagreements regarding interpretations of data and results,
                                         or new information may emerge regarding our product candidates;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 34; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may make changes to our product candidates or their manufacturing process that necessitate
                                         additional studies or that result in our product candidates not performing as expected;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         FDA or comparable foreign regulatory authorities may disagree with our study design,
                                         including endpoints, or our interpretation of data from preclinical studies and clinical
                                         trials or find that a product candidate&#8217;s benefits do not outweigh its safety risks;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         FDA or comparable foreign regulatory authorities may not accept data from studies with
                                         clinical trial sites in foreign countries;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         FDA or comparable regulatory authorities may disagree with our intended indications;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         FDA or comparable foreign regulatory authorities may fail to approve or subsequently
                                         find fault with the manufacturing processes or our contract manufacturer&#8217;s manufacturing
                                         facility for clinical and future commercial supplies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         data collected from clinical trials of our product candidates may not be sufficient to
                                         the satisfaction of the FDA or comparable foreign regulatory authorities to support the
                                         submission of a marketing application, or other comparable submission in foreign jurisdictions
                                         or to obtain regulatory approval in the United States or elsewhere;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">regulatory
                                         authorities may not accept data from clinical trials conducted in other countries;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">if
                                         one of our product candidates does not receive marketing approval in one country, it
                                         may impact our ability to receive marketing approval in other countries;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         FDA or comparable regulatory authorities may take longer than we anticipate to make a
                                         decision on our product candidates; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may not be able to demonstrate that a product candidate provides an advantage over current
                                         standards of care or current or future competitive therapies in development.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Delays
in launching clinical trials resulting from FDA or other regulatory actions, such as a clinical hold letter, would delay the commercialization
of our product candidates and our ability to generate revenue, which would have an adverse effect on our business. For example,
in September 2019, we received a clinical hold letter in connection with our Phase 3 clinical trial for EB-101 stating that the
FDA would not provide approval for us to begin our planned Phase 3 clinical trial for EB-101 until we submitted additional data
points on transport stability of EB-101 to clinical sites. Although the FDA removed the clinical hold in December 2019 and provided
clearance for us to proceed with our planned Phase 3 clinical trial, we may encounter similar delays in our clinical studies in
the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Significant
delays relating to any preclinical or clinical trials also could shorten any periods during which we may have the exclusive right
to commercialize our product candidates or allow our competitors to bring products to market before we do. This may prevent us
from receiving marketing approvals and impair our ability to successfully commercialize our product candidates. If any of the
foregoing were to occur, our business, financial condition, results of operations, and prospects will be materially harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may find it difficult to enroll patients in our clinical studies, which could delay or prevent clinical studies of our product
candidates.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Identifying
and qualifying patients to participate in clinical studies of our product candidates is critical to our success. The timing of
our clinical studies depends on the speed at which we can recruit eligible patients to participate in testing our product candidates.
We have experienced delays in some of our clinical studies due to the ultra-rare nature of the diseases we aim to treat, and we
may experience similar delays in the future. If patients are unwilling to participate in our gene and cell therapy studies because
of negative publicity from adverse events in the biotechnology or gene therapy industries or for other reasons, including competitive
clinical studies for similar patient populations, the timeline for recruiting patients, conducting studies, and obtaining regulatory
approval of potential products may be delayed. These delays could result in increased costs, delays in advancing our product development,
delays in testing the effectiveness of our technology or termination of the clinical studies altogether.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 35; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
may not be able to identify, recruit or enroll a sufficient number of patients, or those with required or desired characteristics
to achieve diversity in a study, to complete our clinical studies in a timely manner. Patient enrollment is affected by factors
including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">severity
                                         of the disease under investigation;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">design
                                         of the study protocol;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">size
                                         and nature of the patient population;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">eligibility
                                         criteria for and design of the study in question;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">perceived
                                         risks and benefits of the product candidate under study, including as a result of adverse
                                         effects observed in similar or competing therapies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">proximity
                                         and availability of clinical study sites for prospective patients;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">availability
                                         of competing therapies and clinical studies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">efforts
                                         to facilitate timely enrollment in clinical studies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ability
                                         to compensate patients for their time and effort;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">risk
                                         that enrolled patients will drop out before completion or not return for post-treatment
                                         follow-up;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">inability
                                         to obtain or maintain patient informed consents;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">effectiveness
                                         of publicity created by clinical trial sites regarding the trial;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">patient
                                         referral practices of physicians; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ability
                                         to monitor patients adequately during and after treatment.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Each
of the conditions for which we plan to evaluate our current AAV product candidates are rare genetic disorders with limited patient
pools from which to draw for clinical studies. Further, because newborn screening is generally not performed for MPS IIIA and
MPS IIIB and other diseases we plan to address through gene and cell therapy (e.g., retinal disease), and such diseases can be
difficult to diagnose in the absence of a genetic screen, we may have difficulty finding patients who are eligible to participate
in our studies. The eligibility criteria of our clinical studies will further limit the pool of available study participants.
Additionally, the process of finding and diagnosing patients may prove costly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
also plan to seek initial marketing approval in the European Union in addition to the U.S. Our ability to successfully initiate,
enroll and complete a clinical study in any foreign country is subject to additional risks unique to conducting business in foreign
countries, such as different standards for the conduct of clinical studies; different laws, medical standards, and regulatory
requirements; and the ability to establish or manage relationships with treatment centers, contract research organizations and
physicians.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we have difficulty enrolling a sufficient number of patients to conduct our clinical studies as planned our development costs
may increase, the time for completion of clinical trials may increase, we may need to delay, limit or terminate ongoing or planned
clinical studies, any of which would have an adverse effect on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, enrollment in our Phase 3 VIITAL&#8482; study for EB-101 may encounter some challenges related to identification and
enrollment of patients with RDEB. While RDEB is a progressive condition diagnosed in early childhood, not all patients may qualify
to participate in our study based on their ability to meet the study inclusion criteria, including criteria related to overall
medical condition, type of wounds (recurrent vs. chronic, location, size, etc.), presence of antibodies against collagen VII,
or restrictions on the ability to travel to study centers. The process for manufacturing EB-101 requires at least two biopsies
from an area of intact skin that must then be shipped to Abeona&#8217;s manufacturing facility, posing possible risks of transportation,
and ultimately viability of the specimens. The clinical trial also requires enrolled patients to travel to the clinical trial
site for treatment and follow-up. For individuals with RDEB, traveling can be challenging and pose health risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 36; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
products or product candidates may cause undesirable side effects or have other properties that could delay or prevent their regulatory
approval or commercialization. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Undesirable
side effects caused by our products or product candidates, including adverse events associated with our product candidates, could
interrupt, delay, or halt clinical trials and could result in the denial of regulatory approval or more limited approvals by the
FDA, EMA or other regulatory authorities for any or all targeted indications, or the inclusion of unfavorable information in our
product labeling, such as limitations on the indicated uses or populations for which the products may be marketed or distributed,
a label with significant safety warnings, including boxed warnings, contraindications, and precautions, a label without statements
necessary or desirable for successful commercialization, or may result in requirements for costly post-marketing testing and surveillance,
or other requirements, including REMS, to monitor the safety or efficacy of the products. These could in turn prevent us from
commercializing our products or product candidates and generating revenues from their sale.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, if we or others identify undesirable side effects caused by our product candidates after receipt of marketing approval,
the regulatory authorities may require the addition of restrictive labeling statements. Regulatory authorities may withdraw their
approval of the product. We also may be required to change the way the product is administered or conduct additional clinical
trials. Any of these events could prevent us from achieving or maintaining market acceptance of the affected products or product
candidate or could substantially increase the costs and expenses of commercializing the products or product candidate, which in
turn could delay or prevent us from generating significant revenues from its sale or adversely affect our reputation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Even
if we complete the necessary preclinical and clinical studies, we cannot predict when or if we will obtain regulatory approval
to commercialize a product candidate or the approval may be for a narrower indication than we expect.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
cannot commercialize a product until the appropriate regulatory authorities have reviewed and approved the product candidate.
Even if our product candidates demonstrate safety and efficacy in clinical studies, the regulatory agencies may not complete their
review processes in a timely manner, or we may not be able to obtain regulatory approval. Additional delays may result if an FDA
Advisory Committee or other regulatory advisory group or authority recommends non-approval or restrictions on approval. In addition,
we may experience delays or rejections based on additional government regulation from future legislation or administrative action,
or changes in regulatory agency policy during the period of product development, clinical studies, and the review process. Regulatory
agencies also may approve a treatment candidate for fewer or more limited indications, populations, or uses than requested or
may grant approval subject to the performance of post-marketing studies, surveillance, or other requirements. In addition, regulatory
agencies may not approve the labeling claims that are necessary or desirable for the successful commercialization of our treatment
candidates, or may require significant safety warnings, including black box warnings, contraindications, and precautions. For
example, the development of our product candidates for pediatric use is an important part of our current business strategy, and
if we are unable to obtain regulatory approval for the desired age ranges, our business may suffer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
have received and may apply for additional designations intended to facilitate or encourage product candidate development. We
may not receive any such designations or be able to maintain them. Moreover, any such designations may not lead to faster development
or regulatory review or approval and it does not increase the likelihood that our product candidates will receive marketing approval.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
product candidates have received regulatory designations including breakthrough therapy designation, RMAT designation, fast track
designation, and rare pediatric disease designation from the FDA. In the future and as appropriate, we may seek additional product
designations. Receipt of such a designation is within the discretion of the FDA. Even if we believe one of our product candidates
meets the criteria for a designation, the FDA may disagree. In any event, the receipt of such a designation for a product candidate
may not result in a faster development process, review, or approval compared to product candidates considered for approval under
conventional FDA procedures and does not assure ultimate marketing approval by the FDA. In addition, the FDA may later decide
that the product candidates no longer meet the designation conditions, in which case any granted designations may be revoked.
Finally, specifically with respect our rare pediatric disease designations, if we are not able to obtain FDA approval of our designated
product candidates before the statute sunsets, we would not be eligible to receive priority review vouchers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 37; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Certain of our product candidates
have received orphan drug designation from the FDA, there is no guarantee that we will be able to maintain this designation, receive
this designation for any of our other product candidates, or receive or maintain any corresponding benefits, including periods
of exclusivity.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">While orphan drug designation provides
certain advantages, it neither shortens the development time or regulatory review time of a product candidate nor gives the product
candidate any advantage in the regulatory review or approval process. Generally, if a product candidate with orphan drug designation
subsequently receives marketing approval before another product considered by the FDA or comparable foreign regulatory authorities
to be the same, for the same orphan indication, the product is entitled to a period of marketing exclusivity, which precludes
the FDA or comparable foreign regulatory authorities from approving another marketing application for the same drug or biologic
for the same indication for seven years. We may not be able to obtain any future orphan drug designations that we apply for, orphan
drug designations do not guarantee that we will be able to successfully develop our product candidates, and there is no guarantee
that we will be able to maintain any orphan drug designations that we receive. For instance, orphan drug designation may be revoked
if the FDA finds that the request for designation contained an untrue statement of material fact or omitted material information,
or if the FDA finds that the product candidate was not eligible for designation at the time of the submission of the request.
Moreover, we may ultimately not receive any period of regulatory exclusivity if our product candidates are approved. For instance,
we may not receive orphan product regulatory exclusivity if the indication for which we receive FDA approval is broader than the
designation. Orphan exclusivity may also be lost for the same reasons that the designation may be lost. Orphan exclusivity may
further be lost if we are unable to assure a sufficient quantity of the product to meet the needs of patients with the rare disease
or condition.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Even if we obtain orphan exclusivity for
any of our current or future product candidates, that exclusivity may not effectively protect the product from competition as
different products can be approved for the same condition or products that are the same as ours can be approved for different
conditions. Even after an orphan product is approved, the FDA or comparable foreign regulatory authorities can also subsequently
approve a product containing the same principal molecular features for the same condition if the FDA concludes that the later
product is clinically superior. The FDA may further grant orphan drug designation to multiple sponsors for the same compound or
active molecule and for the same indication. If another sponsor receives FDA or comparable foreign regulatory authority approval
for such product before we do, we would be prevented from launching our product for the orphan indication for a period of at least
seven years unless we can demonstrate clinical superiority. FDA&#8217;s thinking around sameness with respect to gene therapies,
and thus the circumstances when clinical superiority would need to be shown, is evolving. While the agency has issued a guidance
on the topic, certain decisions may need to be made on a case by case basis, given the novelty of the technology. Moreover, third-party
payors may reimburse for products off-label even if not indicated for the orphan condition.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Even
if we obtain regulatory approval for a product candidate, our products will remain subject to regulatory scrutiny.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Even
if we obtain regulatory approval in a jurisdiction, regulatory authorities may still impose significant restrictions on the indicated
uses or marketing of our product candidates or impose ongoing requirements for potentially costly post-approval studies, post-market
surveillance or patient or drug restrictions. Moreover, the FDA and comparable foreign regulatory authorities will continue to
closely monitor the safety profile of any product even after approval, including gene therapy specific requirements for long term
follow up. Additionally, the holder of an approved BLA is obligated to monitor and report adverse events and any failure of a
product to meet the specifications in the BLA. The holder of an approved BLA must also submit new or supplemental applications
and obtain FDA approval for certain changes to the approved product, product labeling or manufacturing process. Advertising and
promotional materials must comply with FDA rules and are subject to FDA review, in addition to other potentially applicable federal
and state laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, product manufacturers and their facilities are subject to payment of user fees and continual review and periodic inspections
by the FDA and other regulatory authorities for compliance with GMP and adherence to commitments made in the BLA. If we or a regulatory
agency discovers previously unknown problems with a product, such as adverse events of unanticipated severity or frequency, or
that the product is less effective than previously thought, or problems with the facility where the product is manufactured, a
regulatory agency may impose restrictions relative to that product or the manufacturing facility, including requiring recall or
withdrawal of the product from the market or suspension of manufacturing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 38; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we fail to comply with applicable regulatory requirements following approval of any of our product candidates or during product
development, or if we later discovery previously unknown safety, efficacy, or manufacturing issues, the following may result:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">restrictions
                                         on manufacturing, distribution, marketing, or labeling of such products, including restrictions
                                         on the indication or approved patient population, and required additional warnings, such
                                         as black box warnings, contraindications, and precautions;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">requirements
                                         to conduct post-marketing studies or clinical trials, or to institute risk mitigation
                                         strategies, such as REMS;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">issuance
                                         of corrective information;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         product may become less competitive, we may face reputational harm, or we may face liability
                                         for any harm caused to patients or subjects;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">modifications
                                         on the way the product is administered;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">modifications
                                         on promotional pieces;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">issuance
                                         of warning, untitled, or cyber letters asserting that we are in violation of the law,
                                         or of safety alerts, Dear Healthcare Provider letters, press releases, or other communications
                                         containing warnings or other safety information about the product;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">injunction
                                         or imposition civil or criminal penalties or monetary fines, restitution, or disgorgement
                                         of profits or revenues;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">suspension
                                         or withdrawal of regulatory approval;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">suspension
                                         or termination of any ongoing clinical studies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">refusal
                                         to approve a pending marketing application, such as a BLA or supplements to a BLA submitted
                                         by us;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">seizure,
                                         detention, or recall of product;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">refusal
                                         to permit the import or export of our products; or</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">refusal
                                         to allow us to enter into supply contracts, including government contracts, exclusion
                                         from federal healthcare programs, FDA debarment, consent decrees, or corporate integrity
                                         agreements.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
government investigation of alleged violations of law could require us to expend significant time and resources in response and
could generate negative publicity. The occurrence of any event or penalty described above may inhibit our ability to commercialize
our product candidates and generate revenues.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
FDA&#8217;s policies may change, and additional government regulations may be enacted, that could prevent, limit
or delay regulatory approval of our product candidates, that could limit the marketability of our product candidates, or that
could impose additional regulatory obligations on us. For example, the change in administration in the U.S. may result
in new, revised, postponed or frozen regulatory requirements and associated compliance obligations. Changes in medical practice
and standard of care may also impact the marketability of our product candidates. If we are slow or unable to adapt to changes
in existing requirements, standards of care, or the adoption of new requirements or policies, or if we are not able to maintain
regulatory compliance, we may lose any marketing approval that we may have obtained and be subject to regulatory enforcement action.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Should
any of the above actions take place, they could adversely affect our ability to achieve or sustain profitability. Further, the
cost of compliance with post-approval regulations may have a negative effect on our operating results and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>


<!-- Field: Page; Sequence: 39; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>The
COVID-19 pandemic and efforts to reduce its spread have affected our operations and significantly impacted worldwide economic
conditions, and could continue to have a material effect on our operations, business and financial condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
date, the COVID-19 pandemic has resulted in intermittent shutdowns of non-essential businesses throughout the world. The impact
of the COVID-19 pandemic has also resulted in social, economic, and labor instability in the countries in which we, or the third
parties with whom we engage, operate. Public health officials have recommended precautions to mitigate the spread of the coronavirus,
including prohibitions on congregating in heavily populated areas and shelter-in-place orders. As a result, our operations at
our Cleveland manufacturing facility were significantly scaled back during a portion of 2020 to ensure that our employees and
those around them had the best chance to remain safe and to accommodate reduced manufacturing and clinical development activities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
COVID-19 pandemic has substantially burdened healthcare systems worldwide, delaying enrollment in and progression of our clinical
trials. Required inspections and reviews by regulatory agencies have also been delayed due to the focus of resources on COVID-19,
as well as travel and other restrictions. For example, our Phase 3 VIITAL<sup>TM</sup> clinical trial was temporarily paused in
March 2020 due to the COVID-19 pandemic and the restrictions established by our clinical trial site at Stanford University in
Palo Alto, California, but resumed in June 2020. Significant delays in the timing of our clinical trials and in regulatory reviews
could adversely affect our ability to commercialize our product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Although
we remain committed to advancing our clinical programs, we recognize some delays are inevitable in light of the closure of non-essential
businesses, stay at home orders, and economic impacts related to the COVID-19 pandemic, especially as healthcare resources have
been justly redirected to those who need them most. Many of the third parties with whom we engage, including suppliers, clinical
trial sites, regulators and other third parties with whom we conduct business, are also experiencing shutdowns or other business
disruptions. Despite our current clinical trial sites gradually resuming activities on site and us having resumed our EB-101 manufacturing
activities in the later part of 2020, we may continue to experience disruptions that could severely impact our business, supply
chain, manufacturing operations, clinical trials, and pre-clinical studies, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continued
    interruption of key clinical trial activities, including continued limitations on travel imposed or recommended by federal
    or state governments, employers, and others;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
    need to postpone, modify, suspend, or terminate clinical trials;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">patients
    may withdraw from clinical trials;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
    may experience study or manufacturing deviations or noncompliance, requiring that we consult with regulatory authorities,
    and IRBs, and which may compromise the ultimate study results or quality of the manufactured products;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continued
    delays or inability to obtain raw materials, ingredients, or other necessary supplies, including if third party suppliers
    need to prioritize other products or customers over us, including under the Defense Production Act;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continued
    delays or difficulties in enrolling patients in our clinical trials;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continued
    delays or difficulties in clinical site initiation, including difficulties in recruiting clinical site investigators and clinical
    site staff;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">delays
    or difficulties in manufacturing clinical drug material;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continued
    diversion of healthcare resources away from the conduct of clinical trials, including the diversion of hospitals serving as
    our clinical trial sites and hospital staff supporting the conduct of our clinical trials; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continued
    limitations in employee resources that would otherwise be focused on the conduct of our manufacturing operations, clinical
    trials, and preclinical studies, including because of sickness of employees or their families or the desire of employees to
    avoid contact with large groups of people.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 40; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ultimate impact of the COVID-19 pandemic
remains uncertain and subject to change. Due to the potential impact of the COVID-19 outbreak on clinical trials, drug development,
and manufacturing, FDA issued guidance concerning how sponsors and investigators may address these challenges, as well as guidance
specific to gene therapies and comparable foreign regulatory authorities have done likewise. This guidance recommended that gene
therapy manufacturers perform a risk assessment to identify, evaluate, and mitigate factors that may allow for the transmission
of the SARS-CoV-2 virus. FDA specifically recommended that manufacturers consider areas, such as donor assessments, cellular and
tissue source materials, manufacturing processes, manufacturing facility controls, product and material testing, and the number
of individuals who may receive the product. Per the guidance, risk assessment and mitigation strategies should be submitted to
FDA.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
COVID-19 pandemic may also result in changes in laws and regulations. For example, in March 2020, the U.S. Congress passed
the Coronavirus Aid, Relief, and Economic Security Act, or CARES Act, which includes various provisions regarding FDA drug shortage
reporting requirements, as well as provisions regarding supply chain security, such as risk management plan requirements, and
the promotion of supply chain redundancy and domestic manufacturing. This and any future changes in law may require that we change
our internal processes and procedures to ensure continued compliance. We do not yet know the full extent of potential delays or
impacts on our business, operations, or financial condition, or on healthcare systems or the global economy as a whole. However,
these effects could have a material impact on our ability to access the capital markets as needed and on our operations and business,
and those of the third parties on which we rely.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
related to manufacturing</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
could experience production problems in our manufacturing facilities that result in delays in our development or commercialization
programs or otherwise adversely affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
are susceptible to production interruptions that may impede our ability to manufacture gene and cell therapy products and produce
an adequate product supply to support clinical trials and potentially future commercialization. Several factors could cause production
interruptions, including equipment malfunctions, facility contamination, raw material shortages or contamination, natural disasters,
public health emergencies such as the coronavirus, disruption in utility services, human error, or disruptions in the operations
of our suppliers. Our products and product candidates are biologic drugs requiring processing steps that are more complex than
those required for most chemical pharmaceuticals. We characterize our processes and products, and perform testing to ensure
the safety, quality and efficacy of each product produced. While we take significant measures to fully understand and characterize
each product, the steps we take may not be sufficient to ensure that a given lot will perform in the intended manner.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
are several risks specific to the manufacturing process for EB-101 which require close attention. As an autologous product there
are challenges associated with viability of biopsies as an incoming material. Due to variables such as the fragility of RDEB skin
and site of the biopsy, initiation of autologous keratinocyte growth and expansion can be challenging or may be extended beyond
the scheduled timing. Another concern during manufacturing is the slowing of cell proliferation, resulting in extended manufacturing
time. If pre-release criteria are not met, the production process must be stopped and a new biopsy must be obtained. If release
criteria are out of range, epidermal sheets must be discarded and the manufacturing process must be repeated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
currently do not have a backup manufacturer to supply clinical trial material for EB-101. An alternative manufacturer would need
to be qualified, through regulatory filings, which could result in delays to our clinical trial timeline. The regulatory authorities
also may require additional clinical trials if a new manufacturer is relied upon for commercial production. Switching manufacturers
may involve substantial costs and could result in a delay in our desired clinical and commercial timelines.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 41; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accordingly,
we employ multiple steps to control our manufacturing process to assure that the products or product candidate is made strictly
and consistently in compliance with the process. Problems with the manufacturing process, including even minor deviations from
the normal process, could result in product defects or manufacturing failures that result in lot failures, product recalls, product
liability claims, or insufficient inventory. We may encounter problems achieving adequate quantities and quality of clinical grade
materials that meet FDA, EU or other applicable standards or specifications with consistent and acceptable production yields and
costs. In addition, FDA, EMA and other foreign regulatory authorities may require us to submit samples of any lot of any approved
product together with the protocols showing the results of applicable tests at any time. Under some circumstances, FDA, EMA or
other foreign regulatory authorities may require that we not distribute a lot until the agency authorizes its release. Slight
deviations in the manufacturing process, including those affecting quality attributes and stability, may result in unacceptable
changes in the product that could result in lot failures or product recalls for approved and marketed products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Lot
failures or product recalls could cause us to delay product launches or clinical trials, which could be costly to us and otherwise
harm our business, financial condition, results of operations and prospects. We also may encounter problems hiring and retaining
the experienced specialist scientific, quality control and manufacturing personnel needed to operate our manufacturing process,
which could result in delays in our production or difficulties in maintaining compliance with applicable regulatory requirements.
Any problems in our manufacturing process or facilities could make us a less attractive collaborator for potential partners, including
larger pharmaceutical companies and academic research institutions, which could limit our access to additional attractive development
programs. Problems in our manufacturing process including in internal and external facilities providing supply necessary for manufacturing
or challenges with procuring supplies, such as due to global trade policies, also could restrict our ability to meet clinical
trial supply demand, and eventually market demand for any product candidates for which we may receive marketing approval. Disruptions
in our manufacturing process may delay or disrupt our commercialization efforts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>If
we or any of our vendors, contract laboratories or suppliers are found to be out of compliance with cGMP, we may experience delays
or disruptions in manufacturing while we implement corrective actions or work with these third parties to remedy the violation
or while we work to identify suitable replacement vendors, contract laboratories or suppliers.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
obtain regulatory approval for commercial manufacturing, we will need to continue to ensure that all of our processes, methods
and equipment are compliant with cGMP and perform extensive audits of vendors, contract laboratories and suppliers. The cGMP requirements
govern quality control of the manufacturing process and documentation policies and procedures. Complying with cGMP requires us
to expend time, money and effort in production, record keeping and quality control to assure that the product meets applicable
specifications and other requirements. If we fail to comply with these requirements, we would be subject to possible regulatory
action and may not be permitted to sell any products that we may develop.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
may rely on third parties to conduct aspects of our product manufacturing, and these third parties may not perform satisfactorily.
We may rely on third parties to produce certain materials for our product candidates and, therefore, we can control only certain
aspects of their activities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
and our third party suppliers, laboratories, and manufacturers may be unable to comply with our specifications, cGMP requirements
and with other FDA, state, and foreign regulatory requirements. Poor control of production processes can lead to the introduction
of adventitious agents or other contaminants, or to inadvertent changes in the properties or stability of a product candidate
that may not be detectable in final product testing. If we or our contract manufacturers cannot successfully manufacture material
that conforms to our specifications and the strict regulatory requirements of the FDA or other regulatory authorities, they will
not be able to secure or maintain regulatory approval for their manufacturing facilities. Any such deviations may also require
remedial measures that may be costly and/or time-consuming for us or a third party to implement and may include the temporary
or permanent suspension of a clinical trial or commercial sales or the temporary or permanent closure of a facility. Any such
remedial measures imposed upon or by us or third parties with whom we contract could materially harm our business. Any delays
in obtaining products or product candidates that comply with the applicable regulatory requirements may result in delays to clinical
trials, product approvals, and commercialization. It may also require that we conduct additional studies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 42; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have manufacturing agreements with third parties that provide for, among other things, production of product candidates for our
current and future early stage clinical trials. Under certain circumstances, the other party is entitled to terminate its arrangement
with us. If we need to enter into alternative arrangements, it could delay our product development activities. Our reliance on
third parties for certain manufacturing activities will reduce our control over these activities but will not relieve us of our
responsibility to ensure compliance with all required regulations. If a third party does not successfully carry out its contractual
duties, meet expected deadlines or manufacture our product candidates in accordance with regulatory requirements, or if there
are disagreements between us and any such third party, we will not be able to complete, or may be delayed in completing, the preclinical
studies required to support future IND submissions and the clinical trials required for approval of our product candidates. In
such instances, we may need to enter into an appropriate replacement third-party relationship, which may not be readily available
or on acceptable terms, which would cause additional delay or increased expense prior to the approval of our product candidates
and would thereby have a material adverse effect on our business, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, if the FDA or a comparable foreign regulatory authority does not approve our or a third party&#8217;s facilities for
the manufacture of our product candidates or if it withdraws any such approval in the future, we may need to find alternative
manufacturing facilities, which would significantly impact our ability to develop, obtain and maintain regulatory approval for
or market our product candidates, if approved. Any new manufacturers would need to either obtain or develop the necessary manufacturing
know-how, and obtain the necessary equipment and materials, which may take substantial time and investment. We must also receive
FDA approval for the use of any new manufacturers for commercial supply. We may not succeed in our efforts to establish manufacturing
relationships or other alternative arrangements for any of our product candidates, components, and programs. For example, our
product candidates may compete with other products and product candidates for access to manufacturing facilities. There are a
limited number of manufacturers that operate under cGMP regulations and that are both capable of manufacturing for us and willing
to do so.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
manufacture of biologic products requires significant expertise and capital investment, including the development of advanced
manufacturing techniques and process controls. Manufacturers of therapeutics often encounter difficulties in production, particularly
in scaling up initial production. These problems include difficulties with production costs and yields, quality control, including
stability of the product candidate and quality assurance testing, shortages of qualified personnel, and compliance with strictly
enforced federal, state, and foreign regulations. If we or our manufacturers were to encounter any of these difficulties and were
unable to perform as agreed, our ability to provide product candidates to patients in our clinical trials and for commercial use,
if approved, would be jeopardized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
reliance on these third parties entails risks to which we would not be subject if we manufactured the product candidates ourselves,
including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">reduced
                                         control for certain aspects of manufacturing activities;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">reduced
                                         control over the protection of our trade secrets and know-how from misappropriation or
                                         inadvertent disclosure;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0.7in"><span style="font: 10pt Times New Roman, Times, Serif">inability
                                         to negotiate manufacturing agreements with third parties under commercially reasonable
                                         terms;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: 0.2pt">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: 0.2pt">reliance
                                         on the third party for regulatory compliance and quality assurance;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">termination
                                         or nonrenewal of manufacturing and service agreements with third parties in a manner
                                         or at a time that is costly or damaging to us; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">disruptions
                                         to the operations of our third-party manufacturers and service providers caused by conditions
                                         unrelated to our business or operations, including the bankruptcy of the manufacturer
                                         or service provider.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
of these events could lead to clinical trial delays or failure to obtain regulatory approval or impact our ability to successfully
commercialize future product candidates. Some of these events could be the basis for FDA action or action of equivalent competent
authorities in foreign jurisdictions, including injunction, recall, seizure or total or partial suspension of product manufacture.
Failure to comply with ongoing regulatory requirements could cause us to suspend production or put in place costly or time-consuming
remedial measures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 43; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>If
any inspection or audit by regulatory authorities identifies a failure to comply with applicable regulations, or if a violation
of product specifications or applicable regulations occurs independent of such an inspection or audit, the relevant regulatory
authority may require remedial measures that may be costly or time-consuming to implement and that may include the temporary or
permanent suspension of a clinical trial or commercial sales or the temporary or permanent closure of a manufacturing facility.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Regulatory
authorities may inspect or audit the manufacturing facilities for our products and product candidates at any time. Any such remedial
measures imposed upon us could materially harm our business, financial condition, results of operations and prospects. If we fail
to comply with applicable cGMP regulations, FDA and foreign regulatory authorities could impose regulatory sanctions including,
among other things, refusal to approve a pending application for a new product candidate or suspension or revocation of a pre-existing
approval. Such an occurrence may cause our business, financial condition, results of operations and prospects to be materially
harmed. Additionally, if supply from our facility is interrupted, there could be a significant disruption in commercial supply
of any of our product candidates for which we obtain marketing approval, and in clinical supply for our product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>If
we, our collaborators, or any third-party manufacturers we engage fail to comply with environmental, health and safety laws and
regulations, we could become subject to fines or penalties or incur costs that could harm our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We,
our collaborators, and any third-party manufacturers we engage are subject to numerous environmental, health and safety laws and
regulations, including those governing laboratory procedures and the generation, handling, use, storage, treatment, manufacture,
transportation and disposal of, and exposure to, hazardous materials and wastes, as well as laws and regulations relating to occupational
health and safety. Our operations involve the use of hazardous and flammable materials, including chemicals and biologic
materials. Our operations also produce hazardous waste products. We generally contract with third parties for the disposal of
these materials and wastes. We cannot eliminate the risk of contamination or injury from these materials. In the event of contamination
or injury resulting from our use of hazardous materials, we could be held liable for any resulting damages, and any liability
could exceed our resources. We also could incur significant costs associated with civil or criminal fines and penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Although
we maintain general liability insurance and workers&#8217; compensation insurance for certain costs and expenses that we may incur
due to injuries to our employees resulting from the use of hazardous materials or other work-related injuries, this insurance
may not provide adequate coverage against potential liabilities. We do not maintain insurance for environmental liability or toxic
tort claims that may be asserted against us in connection with our storage or disposal of biologic or hazardous
materials.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, we may incur substantial costs in order to comply with current or future environmental, health and safety laws and regulations,
which have tended to become more stringent over time. These current or future laws and regulations may impair our research, development,
or production efforts. Failure to comply with these laws and regulations also may result in substantial fines, penalties or other
sanctions or liabilities, which could harm our business, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
related to our reliance on third-parties</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
expect to rely on third parties to conduct some or all aspects of our viral vector production, drug product manufacturing, research
and preclinical, and clinical testing, and these third parties may not perform satisfactorily.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
do not expect to independently conduct all aspects of our viral vector production, drug product manufacturing and distribution,
research and preclinical, and clinical testing. We currently rely, and expect to continue to rely, on third parties with respect
to these matters. In some cases, these third parties are academic, research or similar institutions that may not apply the same
quality control protocols utilized in certain commercial settings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 44; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
reliance on these third parties for research and development activities reduces our control over these activities but does not
relieve us of our responsibility to ensure compliance with all required regulations and study protocols. For example, for product
candidates that we develop and commercialize on our own, we remain responsible for ensuring that each of our IND-enabling studies
and clinical studies are conducted in accordance with the study plan and protocols, and that our viral vectors and drug products
are manufactured in accordance with GMP as applied in the relevant jurisdictions. We must also ensure that our preclinical trials
are conducted in accordance with GLPs, as appropriate. Moreover, the FDA and comparable foreign regulatory authorities require
us to comply with GCPs for conducting, recording, and reporting the results of clinical trials to assure that data and reported
results are credible and accurate and that the rights, integrity, and confidentiality of trial participants are protected. Regulatory
authorities enforce these requirements through periodic inspections. If we or any of our third-party service providers fail to
comply with applicable regulatory requirements, we or they may be subject to enforcement or other legal actions, the data generated
in our trials or manufacturing development may be deemed unreliable, and the FDA or comparable foreign regulatory authorities
may require us to perform additional studies and manufacturing development. If these third parties do not successfully carry out
their contractual duties, meet expected deadlines, conduct our studies in accordance with regulatory requirements or our stated
study plans and protocols, or manufacture our viral vectors and drug products in accordance with GMP, or if they need to be replaced
or if the quality or accuracy of the data they obtain is compromised due to the failure to adhere to our protocols, regulatory
requirements or for other reasons, we will not be able to complete, or may be delayed in completing, the preclinical and clinical
studies and manufacturing process validation activities required to support future IND, MAA and BLA submissions and approval of
our product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
of these third parties may terminate their engagements with us at any time. If we need to enter into alternative arrangements,
it could delay our product development activities. Any of these events could lead to clinical study delays or failure to obtain
regulatory approval or impact our ability to successfully commercialize future products. Some of these events could be the basis
for FDA action, including injunction, recall, seizure or total or partial suspension of production.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
reliance on third parties requires us to share our trade secrets, which increases the possibility that a competitor will discover
them or that our trade secrets will be misappropriated or disclosed.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Because
we rely on third parties to manufacture our vectors and our product candidates, and because we collaborate with various organizations
and academic institutions on the advancement of our gene and cell therapy platform, we must, at times, share trade secrets with
them. We seek to protect our proprietary technology in part by entering into confidentiality agreements and, if applicable, material
transfer agreements, collaborative research agreements, consulting agreements or other similar agreements with our collaborators,
advisors, employees, and consultants prior to beginning research or disclosing proprietary information. These agreements typically
limit the rights of the third parties to use or disclose our confidential information, such as trade secrets. Despite the contractual
provisions employed when working with third parties, the need to share trade secrets and other confidential information increases
the risk that such trade secrets become known by our competitors, are inadvertently incorporated into the technology of others,
or are disclosed or used in violation of these agreements. Given that our proprietary position is based, in part, on our know-how
and trade secrets, a competitor&#8217;s discovery of our trade secrets or other unauthorized use or disclosure would impair our
competitive position and may have a material adverse effect on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, these agreements typically restrict the ability of our collaborators, advisors, employees, and consultants to publish
data potentially relating to our trade secrets. Our academic collaborators typically have rights to publish data, provided that
we are notified in advance and may delay publication for a specified time in order to secure our intellectual property rights
arising from the collaboration. In other cases, publication rights are controlled exclusively by us, although in some cases we
may share these rights with other parties. We also conduct joint research and development programs that may require us to share
trade secrets under the terms of our research and development partnerships or similar agreements. Despite our efforts to protect
our trade secrets, our competitors may discover our trade secrets, either through breach of these agreements, independent development
or publication of information including our trade secrets in cases where we do not have proprietary or otherwise protected rights
at the time of publication. A competitor&#8217;s discovery of our trade secrets would impair our competitive position and have
an adverse impact on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 45; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
associated with commercializing our product candidates</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
drug candidates are subject to the risks of failure inherent in the development of pharmaceutical products based on new technologies,
and our failure to develop safe and commercially viable drugs would severely limit our ability to become profitable or to achieve
significant revenues. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
may be unable to successfully commercialize our product candidates if some or all of our product candidates are found to be unsafe
or ineffective or otherwise fail to meet applicable regulatory standards or receive necessary regulatory clearances. Additionally,
our product candidates may be deemed too difficult to develop into commercially viable drugs. We may encounter difficulty in manufacturing
or marketing our product candidates on a large scale, and proprietary rights of third parties may preclude us from marketing
our drug candidates. Moreover, competitors may be able to market superior or equivalent drugs successfully. Failure to successfully
commercialize our product candidates would have a material adverse effect on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may be unable to successfully develop, market, or commercialize our products or our product candidates without establishing new
relationships and maintaining current relationships and our ability to successfully commercialize, and market our product candidates
could be limited if a number of these existing relationships are terminated.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
strategy for the research, development and commercialization of our potential pharmaceutical products may require us to enter
into various arrangements with corporate and academic collaborators, licensors, licensees and others, in addition to our existing
relationships with other parties. Specifically, we may seek to joint venture, sublicense or enter into other marketing arrangements
with parties that have an established marketing capability, or we may choose to pursue the commercialization of such products
on our own. We may, however, be unable to establish such additional collaborative arrangements, license agreements, or marketing
agreements as we may deem necessary to develop, commercialize and market our potential pharmaceutical products on acceptable terms.
Furthermore, we maintain and establish arrangements or relationships with third parties, our business may depend upon the successful
performance by these third parties of their responsibilities under those arrangements and relationships. If we are unwilling or
unable to perform our obligations under any license or collaboration arrangement, a third party may have the right to terminate
such arrangement with us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
are subject to extensive governmental regulation, which increases our cost of doing business and may affect our ability to commercialize
any new products that we may develop.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
FDA and comparable agencies in foreign countries impose substantial requirements upon the introduction of pharmaceutical products
through lengthy and detailed laboratory, preclinical and clinical testing procedures and other costly and time-consuming procedures
to establish safety and efficacy. All of our drugs and drug candidates require receipt and maintenance of governmental approvals
for commercialization. Preclinical and clinical trials and manufacturing of our drug candidates will be subject to the rigorous
testing and approval processes of the FDA and corresponding foreign regulatory authorities. Satisfaction of these requirements
typically takes a significant number of years and can vary substantially based upon the type, complexity, and novelty of the product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Due
to the time-consuming and uncertain nature of the drug candidate development process and the governmental approval process described
above, we cannot be certain when we, independently or with our collaborative partners, might submit a BLA for FDA or other regulatory
review. Further, our ability to commence and/or complete development projects will be subject to our ability to raise enough funds
to pay for the development costs of these projects. Government regulation also affects the manufacturing and marketing of pharmaceutical
products. Government regulations may delay marketing of our potential drugs for a considerable or indefinite period of time, impose
costly procedural requirements upon our activities and furnish a competitive advantage to larger companies or companies more experienced
in regulatory affairs. Delays in obtaining governmental regulatory approval could adversely affect our marketing as well as our
ability to generate significant revenues from commercial sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 46; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
drug candidates may not receive FDA or other regulatory approvals on a timely basis or at all. Moreover, if regulatory approval
of a drug candidate is granted, such approval may impose limitations on the indicated use for which such drug may be marketed.
Even if we obtain initial regulatory approvals for our drug candidates, our drugs and our manufacturing facilities would be subject
to continual review and periodic inspection, and later discovery of previously unknown problems with a drug, manufacturer or facility
may result in restrictions on the marketing or manufacture of such drug, including withdrawal of the drug from the market. The
FDA and other regulatory authorities stringently apply regulatory standards and failure to comply with regulatory standards can,
among other things, result in fines, denial or withdrawal of regulatory approvals, product recalls or seizures, operating restrictions,
and criminal prosecution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may incur substantial product liability expenses due to the use or misuse of our products for which we may be unable to obtain
insurance coverage.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
business exposes us to potential liability risks that are inherent in the testing, manufacturing, and marketing of pharmaceutical
products. These risks will expand with respect to our drug candidates, if any, that receive regulatory approval for commercial
sale and we may face substantial liability for damages in the event of adverse side effects, including injury or death, or product
defects identified with any of our products that are used in clinical tests or marketed to the public. Product liability actions
can also have regulatory consequences, including the withdrawal of clinical trial participants and potential termination of clinical
trial sites or entire clinical programs, and the initiation of investigations, and enforcement actions by regulators, product
recalls, withdrawals, revocation of approvals, or labeling, marketing, or promotional restrictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Product
liability insurance for the biotechnology industry is generally expensive, if available at all, and as a result, we may be unable
to obtain insurance coverage at acceptable costs or in a sufficient amount in the future, if at all. We may be unable to satisfy
any claims for which we may be held liable as a result of the use or misuse of products which we developed, manufactured, or sold
and any such product liability claim could adversely affect our business, operating results, or financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Intense
competition may limit our ability to successfully develop and market commercial products.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
biotechnology and pharmaceutical industries are intensely competitive and subject to rapid and significant technological change.
Our competitors in the U.S. and elsewhere are numerous and include, among others, major multinational pharmaceutical and chemical
companies, specialized biotechnology firms and universities and other research institutions. Many of our competitors have and
employ greater financial and other resources, including larger research and development, marketing, and manufacturing organizations.
As a result, our competitors may successfully develop technologies and drugs that are more effective or less costly than any that
we are developing, which could render our technology and future products obsolete and noncompetitive.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, some of our competitors have greater experience than we do in conducting preclinical and clinical trials and obtaining
FDA and other regulatory approvals. Accordingly, our competitors may succeed in obtaining FDA or other regulatory approvals for
drug candidates more rapidly than we can. Companies that complete clinical trials, obtain required regulatory agency approvals,
and commence commercial sale of their drugs before their competitors may achieve a significant competitive advantage. Drugs resulting
from our research and development efforts or from our joint efforts with collaborative partners therefore may not be commercially
competitive with our competitors&#8217; existing products or products under development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 47; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
products and product candidates may face competition sooner than anticipated.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
products and product candidates may face competition from other products that are the same as or similar to ours. If the FDA
or comparable foreign regulatory authorities approve biosimilar versions of our products or product candidates, or such authorities
do not grant our products appropriate or anticipated periods of regulatory exclusivity, the sales of our products could be adversely
affected. Moreover, even if we receive periods of regulatory exclusivity, that exclusivity may not adequately protect us from
biosimilar or other product competition. There may also be changes in regulatory exclusivity policies. For example, there
have been efforts to decrease the biologic period of exclusivity to a shorter timeframe. Future proposed budgets, international
trade agreements and other arrangements or proposals may affect periods of exclusivity. If another company pursues approval of
a product that is biosimilar to any biologic product for which we receive FDA approval, we may need to pursue costly and time
consuming patent infringement actions, which may include certain statutorily specified regulatory steps before an infringement
action may be brought. Biosimilar applicants may also be able to bring an action for declaratory judgment concerning our patents,
requiring that we spend time and money defending the action.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
ability to successfully develop and commercialize our drug candidates will substantially depend upon the availability of reimbursement
funds for the costs of the resulting drugs and related treatments.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Market
acceptance and sales of our product candidates may depend on coverage and reimbursement policies and health care reform measures.
Decisions about formulary coverage as well as levels at which government authorities and third-party payers, such as private health
insurers and health maintenance organizations, reimburse patients for the price they pay for our products as well as levels at
which these payors pay directly for our products, where applicable, could affect whether we are able to commercialize these products.
We cannot be sure that reimbursement will be available for any of these products. Also, we cannot be sure that coverage or reimbursement
amounts will not reduce the demand for, or the price of, our products. We have not commenced efforts to have our product candidates
reimbursed by government or third-party payors. If coverage and reimbursement are not available or are available only at limited
levels, we may not be able to commercialize our products. In recent years, officials have made numerous proposals to change the
health care system in the U.S. These proposals include measures that would limit or prohibit payments for certain medical treatments
or subject the pricing of drugs to government control. In addition, in many foreign countries, particularly the countries of the
European Union, the pricing of prescription drugs is subject to government control. If our products are or become subject to government
regulation that limits or prohibits payment for our products, or that subjects the price of our products to governmental control,
we may not be able to generate revenue, attain profitability or commercialize our products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
a result of legislative proposals and the trend towards managed health care in the U.S., third-party payors are increasingly attempting
to contain health care costs by limiting both coverage and the level of reimbursement of new drugs. They may also impose strict
prior authorization requirements and/or refuse to provide any coverage of uses of approved products for medical indications other
than those for which the FDA has granted market approvals. As a result, significant uncertainty exists as to whether and how much
third-party payors will reimburse patients for their use of newly-approved drugs, which in turn will put pressure on the pricing
of drugs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>The
market may not accept any pharmaceutical products that we develop, thereby materially impairing our ability to generate revenue
from such products.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
products that we are attempting to develop may compete with a number of well-established drugs manufactured and marketed by major
pharmaceutical companies. The degree of market acceptance of any drugs developed by us will depend on a number of factors, including
the establishment and demonstration of the clinical efficacy and safety of our drug candidates, the potential advantage of our
drug candidates over existing therapies and the reimbursement policies of government and third-party payers. Physicians, patients,
or the medical community in general may not accept or use any drugs that we may develop independently or with our collaborative
partners and if they do not, our business could suffer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 48; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Adverse
public perception of gene therapy products may negatively affect demand for, or regulatory approval of, our product candidates.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
product candidates involve altering genes, and the clinical and commercial success of our product candidates will depend in part
on public acceptance of the use of gene altering therapies for the treatment of genetic diseases. Public attitude may be influenced
by claims that gene therapy is unsafe, unethical, or immoral, and, as a result, our product candidates may not gain the acceptance
of the public or the medical community. Negative public reaction to gene therapy in general could result in greater government
regulation and stricter labeling requirements of gene therapy products, including any of our product candidates, and could cause
a decrease in the demand for any products we may develop. Adverse public opinion also may adversely affect our ability to enroll
patients in clinical trials.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Healthcare
reform measures could hinder or prevent our product candidates&#8217; commercial success.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
government-adopted reform measures could adversely affect the pricing of healthcare products and services in the U.S. or internationally
and the amount of reimbursement available from governmental agencies or other third-party payors. The continuing efforts of the
U.S. and foreign governments, insurance companies, managed care organizations and other payors of health care services to contain
or reduce health care costs may adversely affect our ability to set prices for our products which we believe are fair, restrict
coverage and reimbursement, or require payment of increased rebates and our ability to generate revenues and achieve and maintain
profitability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">New
laws, regulations and judicial decisions, or new interpretations of existing laws, regulations, and decisions, that relate to
healthcare availability, methods of delivery or payment for products and services, or sales, marketing, or pricing, may limit
our potential revenue, and we may need to revise our research and development programs. The pricing and reimbursement environment
may change in the future and become more challenging due to several reasons including new healthcare legislation or regulation
and fiscal challenges faced by government health administration authorities. Specifically, in both the U.S. and some foreign jurisdictions,
there have been a number of legislative and regulatory proposals to change the health care system in ways that could affect our
ability to sell our products profitably.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
also cannot predict the likelihood, nature or extent of government regulation that may arise from future legislation or administrative
or executive action, either in the United States or abroad.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We may be subject, directly or indirectly,
to federal, state, and foreign healthcare laws and regulations, including fraud and abuse laws, false claims laws and health information
privacy and security laws. If we are unable to comply, or have not fully complied, with such laws, we could face substantial penalties.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If we obtain FDA approval for any of our
product candidates and begin commercializing those products in the United States, our operations will be directly, or indirectly
through our prescribers, customers, and purchasers, subject to various federal and state laws and regulations, including, without
limitation, the federal Anti-Kickback Statute, the federal civil and criminal false claims act, the civil monetary penalties statute,
HIPAA, and the Physician Payments Sunshine Act and regulations. These laws are further described in the U.S. Biologic Products
Development Process section of this annual report. These laws will impact, among other things, our proposed sales, marketing,
and educational programs. In addition, we may be subject to data privacy laws by both the federal government and the states in
which we conduct our business. Failure to comply with these laws could result in penalties, including civil and criminal penalties,
damages, fines, the curtailment or restructuring of operations, the exclusion from participation in federal and state healthcare
programs, debarment from government contracting or refusal of orders under existing contracts, corporate integrity agreements
or consent decrees, disgorgement, contractual damages, reputational harm, diminished profits and future earnings, and imprisonment.
Furthermore, efforts to ensure that business activities and business arrangements comply with applicable healthcare laws and regulations
can be costly. Comparable laws and regulations apply internationally.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 49; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
are subject to extensive laws and regulations related to data privacy, and our failure to comply with these laws and regulations
could harm our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Numerous
foreign, federal, and state laws and regulations govern collection, dissemination, use and confidentiality of personally identifiable
health information, including state privacy and confidentiality laws (including state laws requiring disclosure of breaches),
HIPAA and the European Union&#8217;s General Data Protection Regulation (&#8220;GDPR&#8221;). These laws and regulations are increasing
in complexity and number and may change frequently and sometimes conflict.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">HIPAA
establishes a set of national privacy and security standards for the protection of individually identifiable health information,
including protected health information (&#8220;PHI&#8221;), by health plans, certain healthcare clearinghouses and healthcare
providers that submit certain covered transactions electronically, or covered entities, and their &#8220;business associates,&#8221;
which are persons or entities that perform certain services for, or on behalf of, a covered entity that involve creating, receiving,
maintaining or transmitting PHI. While we are not currently a covered entity or business associate under HIPAA, we may receive
identifiable information from these entities. Failure to protect this information properly could subject us to HIPAA&#8217;s criminal
penalties, which may include fines up to $250,000 per violation and/or imprisonment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">GDPR
imposes numerous requirements on entities that process personal data in the context of an establishment in the European Economic
Area (&#8220;EEA&#8221;) or that process the personal data of data subjects who are located in the EEA. These requirements include,
for example, establishing a basis for processing, providing notice to data subjects, developing procedures to vindicate expanded
data subject rights, implementing appropriate technical and organizational measures to safeguard personal data, and complying
with restrictions on the cross-border transfer of personal data from the EEA to countries that the European Union does not consider
to have in place adequate data protection legislation, such as the United States. GDPR additionally establishes heightened obligations
for entities that process &#8220;special categories&#8221; of personal data, such as health data. Nearly all clinical trials involve
the processing of these &#8220;special categories&#8221; of personal data, and thus processing of personal data collected during
the course of clinical trials is subject to heightened protections under GDPR.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Moreover,
California recently adopted the California Consumer Privacy Act of 2018 (&#8220;CCPA&#8221;), which went into effect in January
2020. The CCPA has been characterized as the first &#8220;GDPR-like&#8221; privacy statute to be enacted in the United States
because it mirrors a number of the key provisions of the GDPR. The CCPA establishes a new privacy framework for covered businesses
in the State of California, by creating an expanded definition of personal information, establishing new data privacy rights for
consumers imposing special rules on the collection of consumer data from minors, and creating a new and potentially severe statutory
damages framework for violations of the CCPA and for businesses that fail to implement reasonable security procedures and practices
to prevent data breaches.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
legislative and regulatory landscape for privacy and data security continues to evolve, and there has been an increasing focus
on privacy and data security issues which may affect our business. Failure to comply with current and future laws and regulations
could result in government enforcement actions (including the imposition of significant penalties), criminal and/or civil liability
for us and our officers and directors, private litigation and/or adverse publicity that negatively affects our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 50; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Security
breaches and other disruptions could compromise our information and expose us to liability, which would cause our business and
reputation to suffer.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the ordinary course of our business, we collect and store sensitive data, including intellectual property, our proprietary business
information and that of our suppliers and business partners, as well as personally identifiable information of clinical trial
participants and employees. Similarly, our business partners and third-party providers possess certain of our sensitive data.
The secure maintenance of this information is critical to our operations and business strategy. Despite our security measures,
our information technology and infrastructure may be vulnerable to attacks by hackers or breached due to employee error, malfeasance,
or other disruptions. Any such breach could compromise our networks and the information stored there could be accessed, publicly
disclosed, lost, or stolen. If such an event were to occur and cause interruptions in our operations, it could result in a disruption
of our development programs and our business operations, whether due to a loss of our trade secrets or other proprietary information
or other similar disruptions. For example, the loss of clinical trial data from completed or future clinical trials could result
in delays in our regulatory approval efforts and significantly increase our costs to recover or reproduce the data. To the extent
that any disruption or security breach were to result in a loss of, or damage to, our data or applications, or inappropriate disclosure
of confidential or proprietary information, we could incur liability, our competitive position could be harmed, and the further
development and commercialization of our product candidates could be delayed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
business could suffer if we lose the services of, or fail to attract, key personnel.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
depend highly upon the efforts of our senior management. The loss of the services of these individuals could delay or prevent
the achievement of our research, development, marketing, or product commercialization objectives. We do not have employment contracts
with our other key personnel. We do not maintain any &#8220;key-man&#8221; insurance policies on any of our key employees and
we do not intend to obtain such insurance. In addition, due to the specialized scientific nature of our business, we are highly
dependent upon our ability to attract and retain qualified scientific and technical personnel and consultants. There is intense
competition among major pharmaceutical and chemical companies, specialized biotechnology firms and universities and other research
institutions for qualified personnel in the areas of our activities and we may be unsuccessful in attracting and retaining these
personnel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
have experienced turnover in our senior management team, and the loss of one or more of our executive officers or key employees
or an inability to attract and retain highly skilled employees could adversely affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
success depends largely upon the continued services of our key executive officers. We have in the past and may in the future experience
changes in our executive management team resulting from the departure of executives or subsequent hiring of new executives, which
may be disruptive to our business. To continue to develop our pipeline and execute our strategy, we also must attract and retain
highly skilled personnel in our industry.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 51; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Trends
toward managed health care, health technology assessment, and downward price pressures on medical products and services
may limit our ability to profitably sell any drugs that we may develop.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Lower
prices for pharmaceutical products or reduced profitability may result from:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">third-party-payers&#8217;
                                         increasing challenges to the prices charged for medical products and services,
                                         including by limiting coverage and reimbursement and requiring payment of increased manufacturer
                                         rebates;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         trend toward managed health care in the U.S. and the concurrent growth of HMOs and similar
                                         organizations that can control or significantly influence the purchase of healthcare
                                         services and products; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">state,
                                         federal, and foreign legislative proposals to control drug prices, reform healthcare
                                         or reduce government insurance programs.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
cost containment measures that healthcare providers are instituting, including practice protocols and guidelines and clinical
pathways, and the effect of any healthcare reform, could limit our ability to profitably sell any drugs that we may successfully
develop. Moreover, any future legislation or regulation, if any, relating to the healthcare industry or third-party coverage and
reimbursement, may cause our business to suffer.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
related to our intellectual property</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
rights to develop and commercialize our product candidates are subject to, in part, the terms and conditions of licenses granted
to us by others.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
rely upon licenses to certain patent rights and proprietary technology from third parties that are important or necessary to the
development of our technology and products, including technology related to our manufacturing process and our product candidates.
These and other licenses may not provide exclusive rights to use such intellectual property and technology in all relevant fields
of use and in all territories in which we may wish to develop or commercialize our technology and products in the future. As a
result, we may not be able to prevent competitors from developing and commercializing competitive products in territories included
in all of our licenses. These licenses may also require us to grant back certain rights to licensors and to pay certain amounts
relating to sublicensing patent and other rights under the agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
some circumstances, particularly in-licenses with academic institutions, we may not have the right to control the preparation,
filing and prosecution of patent applications, or to maintain the patents, covering in-licensed technologies. Therefore, in those
cases we cannot be certain that these patents and applications will be prosecuted, maintained and enforced in a manner consistent
with the best interests of our business. If our licensors fail to maintain such patents, or lose rights to those patents or patent
applications, the rights we have licensed may be reduced or eliminated and our right to develop and commercialize any of our products
that are the subject of such licensed rights could be adversely affected. In certain circumstances, we have or may license technology
from third parties on a non-exclusive basis. In such instances, other licensees may have the right to enforce our licensed patents
in their respective fields, without our oversight or control. Those other licensees may choose to enforce our licensed patents
in a way that harms our interest, for example, by advocating for claim interpretations or agreeing on invalidity positions that
conflict with our positions or our interest. In addition to the foregoing, the risks associated with patent rights that we license
from third parties will also apply to patent rights we may own in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Further,
in many of our license agreements we are responsible for bringing any actions against any third party for infringing the patents
we have licensed. Certain of our license agreements also require us to meet development milestones to maintain the license, including
establishing a set timeline for developing and commercializing products and minimum yearly diligence obligations in developing
and commercializing the product. Disputes may arise regarding intellectual property subject to a licensing agreement, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         scope of rights granted under the license agreement and other interpretation-related
                                         issues;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         extent to which our technology and processes infringe intellectual property rights of
                                         the licensor that are not subject to the licensing agreement;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         sublicensing of patent and other rights under our collaborative development relationships;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         diligence obligations under the license agreement and what activities satisfy those diligence
                                         obligations;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 52; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         inventorship or ownership of inventions and know-how resulting from the joint creation
                                         or use of intellectual property by our licensors and us and our partners; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         priority of invention of patented technology.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
any dispute over in-licensed intellectual property prevents or impairs our ability to maintain our current licensing arrangements
on acceptable terms, we may be unable to successfully develop and commercialize the affected product candidates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we fail to comply with our obligations under these license agreements, or we are subject to a bankruptcy, the licensor may
have the right to terminate the license, in which event we would not be able to develop, manufacture, or market products
covered by the license or may face other penalties under the agreements. Termination of these agreements or reduction or
elimination of our rights under these agreements may result in our having to negotiate new or reinstated agreements with less
favorable terms or cause us to lose our rights under these agreements, including our rights to important intellectual
property or technology. It is possible that such termination may occur even if we believe that we have complied with our
obligations under a license agreement, if a dispute arises between us and a licensor. Our license agreement with REGENXBIO
had granted us an exclusive worldwide license (subject to certain non-exclusive rights previously granted for MPS IIIA), with
rights to sublicense, to use REGENXBIO&#8217;s NAV AAV9 capsid in gene therapies for treating MPS IIIA, MPS IIIB, CLN1
Disease, and CLN3 Disease. On May 2, 2020, REGENXBIO terminated the license agreement. We filed an arbitration claim against
REGENXBIO relating to $28 million plus interest that REGENXBIO argues remains due following the agreement&#8217;s
termination. An arbitration hearing before a tribunal of three arbitrators of the American Arbitration Association
(&#8220;AAA&#8221;) was held on March 8 and March 9, 2021. The tribunal has not yet issued its opinion, and based on the
post-hearing schedule an opinion is expected in late second quarter 2021 or early third quarter 2021. We may not prevail in
the arbitration proceeding. Even if we do prevail, it is possible that REGENXBIO may in the future assert that our
proposed products infringe one or more of REGENXBIO&#8217;s AAV9 patent claims, and we still may ultimately need a license to
use the AAV9 capsid in our proposed MPS IIIA, MPS IIIB, and CLN3 products, if such a product is commercialized before the
expiration of one or more REGENXBIO patent claims that cover our commercial product. Absent such a license, if we are found
to infringe a REGENXBIO AAV9 patent claim before the expiration of a relevant REGENXBIO patent, it is possible that a court
may enjoin the sale of one or more of our proposed AAV9-based products, order us to pay a less favorable royalty rate to
REGENXBIO than the royalty rate in the original license agreement, or order us to pay other damages.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Furthermore,
to the extent that the research resulting in certain of our licensed patent rights and technology was funded by the U.S. government,
the government may have certain rights, or march-in rights, to such patent rights and technology. When new technologies are developed
with U.S. government funding, the U.S. government generally obtains certain rights in any resulting patents, including a non-exclusive,
royalty-free license authorizing the U.S. government, or a third party on its behalf, to use the invention for non-commercial
purposes. These rights may permit the government to disclose our confidential information to third parties and to exercise march-in
rights to use or allow third parties to use our licensed technology. The U.S. government can exercise its march-in rights if it
determines that action is necessary because we fail to achieve practical application of the government-funded technology, because
action is necessary to alleviate health or safety needs, to meet requirements of federal regulations or to give preference to
U.S. industry. In addition, our rights in such inventions may be subject to certain requirements to manufacture products embodying
such inventions in the United States. Any exercise by the government, or a third party on its behalf, of such rights could harm
our competitive position, business, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>If
we are unable to obtain and maintain patent protection for our product candidates and technology, or if the scope of the patent
protection obtained is not sufficiently broad, our competitors could develop and commercialize products and technology similar
or identical to ours, and our ability to successfully commercialize our products and technology may be adversely affected.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
success depends, in large part, on our and our licensors&#8217; ability to obtain and maintain patent protection in the United
States and other countries with respect to our proprietary product candidates and manufacturing technology. We and our licensors
have sought, and we intend to seek in the future, to protect our proprietary positions by filing patent applications in the United
States and abroad related to many of our novel technologies and product candidates that are important to our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 53; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
patent prosecution process is expensive, time-consuming and complex, and we may not have and may not in the future be able to
file, prosecute, maintain, enforce, or license all necessary or desirable patent applications at a reasonable cost or in a timely
manner. For example, in some cases, the work of certain academic researchers in the gene therapy field has entered the public
domain, which may compromise our ability to obtain patent protection for certain inventions related to or building upon such prior
work. Consequently, we will not be able to obtain any such patents to prevent others from using our technology for, and developing
and marketing competing products to treat, these indications. It is also possible that we will fail to identify patentable aspects
of our research and development output before it is too late to obtain patent protection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
patent position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and factual
questions and has, in recent years, been the subject of much litigation. As a result, the issuance, scope, validity, enforceability,
and commercial value of our and our licensors&#8217; patent rights are highly uncertain. Our pending and future patent applications
may not result in patents being issued which protect our technology or product candidates or which effectively prevent others
from commercializing competitive technologies and product candidates. In particular, during prosecution of any patent application,
the issuance of any patents based on the application may depend upon our ability to generate additional preclinical or clinical
data that support the patentability of our proposed claims. We may not be able to generate sufficient additional data on a timely
basis, or at all. Changes in either the patent laws or interpretation of the patent laws in the United States and other countries
may diminish the value of our patents or narrow the scope of our and our licensors&#8217; patent protection.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
may not be aware of all third-party intellectual property rights potentially relating to our product candidates. Publications
of discoveries in the scientific literature often lag the actual discoveries, and patent applications in the United States and
other jurisdictions are typically not published until 18 months after filing or, in some cases, not at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Therefore,
we cannot be certain that we were the first to make the inventions claimed in any owned or any licensed patents or pending patent
applications, or that we were the first to file for patent protection of such inventions. Databases for patents and publications,
and methods for searching them, are inherently limited, so it is not practical to review and know the full scope of all issued
and pending patent applications. As a result, the issuance, scope, validity, enforceability, and commercial value of our and our
licensed patent rights are uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Even
if the patent applications we license or may own in the future do issue as patents, they may not issue in a form that will provide
us with any meaningful protection, prevent competitors or other third parties from competing with us or otherwise provide us with
any competitive advantage. Our competitors or other third parties may be able to circumvent our patents by developing similar
or alternative technologies or products in a non-infringing manner.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
issuance of a patent is not conclusive as to its inventorship, scope, validity or enforceability, and our patents may be challenged
in the courts or patent offices in the United States and abroad. Such challenges may result in loss of exclusivity or in patent
claims being narrowed, invalidated, or held unenforceable, which could limit our ability to stop others from using or commercializing
similar or identical technology and products, or limit the duration of the patent protection of our technology and product candidates.
Given the amount of time required for the development, testing and regulatory review of new product candidates, patents protecting
such candidates might expire before or shortly after such candidates are commercialized. As a result, our intellectual property
may not provide us with sufficient rights to exclude others from commercializing products similar or identical to ours.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
intellectual property licenses with third parties may be subject to disagreements over contract interpretation, which could narrow
the scope of our rights to the relevant intellectual property or technology or increase our financial or other obligations to
our licensors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
agreements under which we currently license intellectual property or technology from third parties are complex, and certain provisions
in such agreements may be susceptible to multiple interpretations. The resolution of any contract interpretation disagreement
that may arise could narrow what we believe to be the scope of our rights to the relevant intellectual property or technology
or increase what we believe to be our financial or other obligations under the relevant agreement, either of which could harm
our business, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>


<!-- Field: Page; Sequence: 54; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may not be successful in obtaining necessary rights to our product candidates through acquisitions and in-licenses.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
currently have rights to certain intellectual property, through licenses from third parties, to develop our product candidates.
Because our programs may require the use of proprietary rights held by third parties, the growth of our business likely will depend,
in part, on our ability to acquire, in-license or use these proprietary rights. We may be unable to acquire or in-license any
compositions, methods of use, processes, or other intellectual property rights from third parties that we identify as necessary
for our product candidates. The licensing or acquisition of third-party intellectual property rights is a competitive area, and
several more established companies may pursue strategies to license or acquire third-party intellectual property rights that we
may consider attractive. These established companies may have a competitive advantage over us due to their size, capital resources
and greater clinical development and commercialization capabilities. In addition, companies that perceive us to be a competitor
may be unwilling to assign or license rights to us. We also may be unable to license or acquire third-party intellectual property
rights on terms that would allow us to make an appropriate return on our investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
sometimes collaborate with non-profit and academic institutions to accelerate our preclinical research or development under written
agreements with these institutions. Typically, these institutions provide us with an option to negotiate a license to any of the
institution&#8217;s rights in technology resulting from the collaboration. Regardless of such option, we may be unable to negotiate
a license within the specified timeframe or under terms that are acceptable to us. If we are unable to do so, the institution
may offer the intellectual property rights to other parties, potentially blocking our ability to develop our program.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we are unable to successfully obtain rights to required third-party intellectual property rights or maintain the existing intellectual
property rights we have, we may be required to expend significant time and resources to redesign our product candidates or the
methods for manufacturing them or to develop or license replacement technology, all of which may not be feasible on a technical
or commercial basis. If we are unable to do so, we may be unable to develop or commercialize the affected product candidates,
which could harm our business significantly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Obtaining
and maintaining our patent protection depends on compliance with various procedural, document submission, fee payment and other
requirements imposed by government patent agencies, and our patent protection could be reduced or eliminated for non-compliance
with these requirements.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Periodic
maintenance fees, renewal fees, annuity fees and various other government fees on patents and/or applications will be due to be
paid to the USPTO and various government patent agencies outside of the United States over the lifetime of our licensed patents
and/or applications and any patent rights we may own in the future. We generally rely on our outside counsel or our licensing
partners to pay these fees due to non-U.S. patent agencies. The USPTO and various non-U.S. government patent agencies require
compliance with several procedural, documentary, fee payment and other similar provisions during the patent application process.
We employ reputable law firms and other professionals to help us comply and we are also dependent on our licensors to take the
necessary action to comply with these requirements with respect to our licensed intellectual property. In many cases, an inadvertent
lapse can be cured by payment of a late fee or by other means in accordance with the applicable rules. There are situations, however,
in which non-compliance can result in abandonment or lapse of the patent or patent application, resulting in partial or complete
loss of patent rights in the relevant jurisdiction. In such an event, potential competitors might be able to enter the market
and this circumstance could harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 55; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may not be able to protect our intellectual property rights throughout the world.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Filing,
prosecuting, and defending patents on product candidates in all countries throughout the world would be prohibitively expensive,
and our intellectual property rights in some countries outside the United States could be less extensive than in the United States.
In addition, the laws of some foreign countries do not protect intellectual property rights to the same extent as federal and
state laws in the United States. Consequently, we may not be able to prevent third parties from practicing our inventions in all
countries outside the United States, or from selling or importing products made using our inventions in and into the United States
or other jurisdictions. Competitors may use our technologies in jurisdictions where we have not obtained patent protection to
develop their own products and, further, may export otherwise infringing products to territories where we have patent protection,
but enforcement is not as strong as that in the United States. These products may compete with our products and our patents or
other intellectual property rights may not be effective or sufficient to prevent them from competing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Many
companies have encountered significant problems in protecting and defending intellectual property rights in foreign jurisdictions.
The legal systems of certain countries, particularly certain developing countries, do not favor the enforcement of patents, trade
secrets and other intellectual property protection, particularly those relating to biotechnology products, which could make it
difficult for us to stop the infringement of our patents or marketing of competing products in violation of our proprietary rights
generally. For example, an April 2014 report from the Office of the United States Trade Representative identified a number of
countries, including India and China, where challenges to the procurement and enforcement of patent rights have been reported.
Several countries, including India and China, have been listed in the report every year since 1989. Proceedings to enforce our
patent rights in foreign jurisdictions could result in substantial costs and divert our efforts and attention from other aspects
of our business, could put our patents at risk of being invalidated or interpreted narrowly and our patent applications at risk
of not issuing and could provoke third parties to assert claims against us. We may not prevail in any lawsuits that we initiate,
and the damages or other remedies awarded, if any, may not be commercially meaningful. Accordingly, our efforts to enforce our
intellectual property rights around the world may be inadequate to obtain a significant commercial advantage from the intellectual
property that we develop or license.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Issued
patents covering our product candidates could be found invalid or unenforceable if challenged in court. We may not be able to
protect our trade secrets in court.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we or one of our licensing partners initiate legal proceedings against a third party to enforce a patent covering one of our product
candidates, the defendant could counterclaim that the patent covering our product candidate is invalid or unenforceable. In patent
litigation in the United States, defendant counterclaims alleging invalidity or unenforceability are commonplace. Grounds for
a validity challenge could be an alleged failure to meet any of several statutory requirements, including lack of novelty, obviousness,
lack of written description or non-enablement. Grounds for an unenforceability assertion could be an allegation that someone connected
with prosecution of the patent withheld information material to patentability from the USPTO, or made a misleading statement,
during prosecution. Third parties also may raise similar claims before administrative bodies in the United States or abroad, even
outside the context of litigation. Such mechanisms include re-examination, post grant review, <i>inter partes</i> review and equivalent
proceedings in foreign jurisdictions. Such proceedings could result in the revocation or cancellation of or amendment to our patents
in such a way that they no longer cover our product candidates. The outcome following legal assertions of invalidity and unenforceability
is unpredictable. With respect to the validity question, for example, we cannot be certain that there is no invalidating prior
art, of which the patent examiner and we or our licensing partners were unaware during prosecution. If a defendant were to prevail
on a legal assertion of invalidity or unenforceability, we could lose at least part, and perhaps all, of the patent protection
on one or more of our product candidates. Such a loss of patent protection could harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 56; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition to the protection afforded by patents, we rely on trade secret protection and confidentiality agreements to protect proprietary
know-how that is not patentable or that we elect not to patent, processes for which patents are difficult to enforce and any other
elements of our product candidate discovery and development processes that involve proprietary know-how, information or technology
that is not covered by patents. However, trade secrets can be difficult to protect. Some courts inside and outside the United
States are less willing or unwilling to protect trade secrets. We seek to protect our proprietary technology and processes, in
part, by entering into confidentiality agreements with our employees, consultants, scientific advisors, collaborators, contractors,
and other third-parties. We cannot guarantee that we have entered into such agreements with each party that may have or have had
access to our trade secrets or proprietary technology and processes. We also seek to preserve the integrity and confidentiality
of our data and trade secrets by maintaining physical security of our premises and physical and electronic security of our information
technology systems. While we have confidence in these individuals, organizations and systems, agreements or security measures
may be breached, and we may not have adequate remedies for any breach. In addition, our trade secrets may otherwise become known
or be independently discovered by competitors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Third-parties
may initiate legal proceedings alleging that we are infringing their intellectual property rights, the outcome of which would
be uncertain and could harm our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
commercial success depends upon our ability and the ability of our collaborators to develop, manufacture, market and sell our
product candidates and use our proprietary technologies without infringing the proprietary rights and intellectual property of
third parties. The biotechnology and pharmaceutical industries are characterized by extensive and complex litigation regarding
patents and other intellectual property rights. We may become party to, or threatened with, infringement litigation claims regarding
our product candidates and technology, including claims from competitors or from non-practicing entities that have no relevant
product revenue and against whom our own patent portfolio may have no deterrent effect. Moreover, we may become party to, or be
threatened with, adversarial proceedings or litigation regarding intellectual property rights with respect to our product candidates
and technology, including interference or derivation proceedings, post grant review and <i>inter partes</i> review before the
USPTO or foreign patent offices. Third parties may assert infringement claims against us based on existing patents or patents
that may be granted in the future, regardless of their merit. There is a risk that third parties may choose to engage in litigation
with us to enforce or to otherwise assert their patent rights against us. Even if we believe such claims are without merit, a
court of competent jurisdiction could hold that these third-party patents are valid, enforceable, and infringed, which could adversely
affect our ability to commercialize our product candidates or any other of our product candidates or technologies covered by the
asserted third-party patents. In order to successfully challenge the validity of any such U.S. patent in federal court, we would
need to overcome a statutory presumption of validity. As this burden is a high one requiring us to prove by clear and convincing
evidence the invalidity of any such U.S. patent claim, there is no assurance that a court of competent jurisdiction would invalidate
the claims of any such U.S. patent. Similar challenges exist in other jurisdictions. If we are found to infringe a third-party&#8217;s
valid and enforceable intellectual property rights, we could be required to obtain a license from such third-party to continue
developing, manufacturing, and marketing our product candidates and technology. However, we may not be able to obtain any required
license on commercially reasonable terms, or at all. Even if we were able to obtain a license, it could be non-exclusive, thereby
giving our competitors and other third parties access to the same technologies licensed to us, and it could require us to make
substantial licensing and royalty payments. We could be forced, including by court order, to cease developing, manufacturing,
and commercializing the infringing technology or product candidates. In addition, we could be found liable for monetary damages,
including treble damages and attorneys&#8217; fees, if we are found to have willfully infringed a patent or other intellectual
property right. A finding of infringement could prevent us from manufacturing and commercializing our product candidates or force
us to cease some of our business operations, which could harm our business. In addition, we may be forced to redesign our product
candidates, seek new regulatory approvals, and indemnify third parties pursuant to contractual agreements. Claims that we have
misappropriated the confidential information or trade secrets of third parties could have a similar negative impact on our business,
reputation, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 57; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Intellectual
property litigation could cause us to spend substantial resources and distract our personnel from their normal responsibilities.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Competitors
may infringe our intellectual property rights or the intellectual property rights of our licensing partners, or we may be required
to defend against claims of infringement. To counter infringement or unauthorized use claims or to defend against claims of infringement
can be expensive and time consuming. Even if resolved in our favor, litigation or other legal proceedings relating to intellectual
property claims may cause us to incur significant expenses and could distract our technical and management personnel from their
normal responsibilities. In addition, there could be public announcements of the results of hearings, motions or other interim
proceedings or developments and if securities analysts or investors perceive these results to be negative, it could have a substantial
adverse effect on the price of our common stock. Such litigation or proceedings could substantially increase our operating losses
and reduce the resources available for development activities or any future sales, marketing, or distribution activities. We may
not have sufficient financial or other resources to conduct such litigation or proceedings adequately. Some of our competitors
may be able to sustain the costs of such litigation or proceedings more effectively than we can because of their greater financial
resources and more mature and developed intellectual property portfolios. Uncertainties resulting from the initiation and continuation
of patent litigation or other proceedings could adversely affect our ability to compete in the marketplace.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
may be subject to claims asserting that our employees, consultants, or advisors have wrongfully used or disclosed alleged trade
secrets of their current or former employers or claims asserting ownership of what we regard as our own intellectual property.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Many
of our employees, consultants or advisors are currently, or were previously, employed at universities or other biotechnology or
pharmaceutical companies, including our competitors or potential competitors. Although we try to ensure that our employees, consultants,
and advisors do not use the proprietary information or know-how of others in their work for us, we may be subject to claims that
these individuals or we have used or disclosed intellectual property, including trade secrets or other proprietary information,
of any such individual&#8217;s current or former employer. Litigation may be necessary to defend against these claims. If we fail
in defending any such claims, in addition to paying monetary damages, we may lose valuable intellectual property rights or personnel.
Even if we are successful in defending against such claims, litigation could result in substantial costs and be a distraction
to management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, while it is our policy to require our employees and contractors who may be involved in the conception or development
of intellectual property to execute agreements assigning such intellectual property to us, we may be unsuccessful in executing
such an agreement with each party who, in fact, conceives or develops intellectual property that we regard as our own. The assignment
of intellectual property rights may not be self-executing or the assignment agreements may be breached, and we may be forced to
bring claims against third parties, or defend claims that they may bring against us, to determine the ownership of what we regard
as our intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we fail in prosecuting or defending any such claims, in addition to paying monetary damages, we may lose valuable intellectual
property rights or personnel. Even if we are successful in prosecuting or defending against such claims, litigation could result
in substantial costs and be a distraction to management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>


<!-- Field: Page; Sequence: 58; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Changes
in U.S. patent law could diminish the value of patents in general, thereby impairing our ability to protect our product candidates.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
success depends heavily on intellectual property, especially on patents. Obtaining and enforcing patents in the gene therapy industry
involves both technological and legal complexity. Therefore, obtaining and enforcing patents is costly, time-consuming, and inherently
uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of 2013, the United States transitioned to a &#8220;first-to-file&#8221; system for deciding which party should be granted a patent
when two or more patent applications claiming the same invention are filed by different parties. A third party that files a patent
application in the USPTO before us could therefore be awarded a patent covering an invention of ours even if we made the invention
before it was made by the third party. The change to &#8220;first-to-file&#8221; from &#8220;first-to-invent&#8221; is one of
the changes to the patent laws of the U.S. resulting from the Leahy-Smith America Invents Act (the &#8220;AIA&#8221;). Among some
of the other significant changes to the patent laws are changes that limit where a patentee may file a patent infringement suit
and provide opportunities for third parties to challenge any issued patent in the USPTO via procedures including post-grant and
<i>inter partes</i> review. These adversarial actions at the USPTO review patent claims without the presumption of validity afforded
to U.S. patents in lawsuits in U.S. federal courts and use a lower burden of proof than that used in litigation in U.S. federal
courts. Therefore, it is generally considered easier for a competitor or third party to have a patent invalidated in a USPTO post-grant
review or <i>inter partes</i> review proceeding than in a litigation in a U.S. federal court. If any of our patents are challenged
by a third party in such a USPTO proceeding, there is no guarantee that we or our licensors or collaborators will be successful
in defending the patent, which would result in a loss of the challenged patent right. The AIA and its implementation could increase
the uncertainties and costs surrounding the prosecution of our patent applications and the enforcement or defense of any issued
patents, all of which could harm our business and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
also may be subject to a third-party pre-issuance submission of prior art to the USPTO or become involved in other contested proceedings
such as opposition, derivation, reexamination, <i>inter partes</i> review, post-grant review or interference proceedings challenging
our patent rights or the patent rights of others. An adverse determination in any such submission, proceeding or litigation could
reduce the scope of, or invalidate, our patent rights, allow third parties to commercialize our technology or products and compete
directly with us, without payment to us, or result in our inability to manufacture or commercialize products without infringing
third-party patent rights. In addition, if the breadth or strength of protection provided by our patents and patent applications
is threatened, it could dissuade companies from collaborating with us to license, develop or commercialize current or future products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>If we do not obtain patent term extension
and data exclusivity for our product candidates, our business may be harmed.</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Depending upon the timing, duration and
specifics of any FDA marketing approval of our product candidates, one or more of our U.S. patents may be eligible for limited
patent term extension (&#8220;PTE&#8221;) under the Drug Price Competition and Patent Term Restoration Act of 1984 (the &#8220;Hatch-Waxman
Amendments&#8221;). The Hatch-Waxman Amendments permit a PTE of up to five years as compensation for patent term lost during the
FDA regulatory review process. PTE cannot extend the remaining term of a patent beyond a total of 14 years from the date of product
approval, only one patent may be extended per FDA-approved product, and only those claims covering the approved drug, a method
for using it or a method for manufacturing it may be extended. Further, certain of our licenses currently or in the future may
not provide us with the right to control decisions of the licensor or its other licensees with respect to PTE under the Hatch-Waxman
Act. Thus, if one of our important licensed patents is eligible for PTE, and it covers a product of another licensee in addition
to our own product candidate, we may not be able to obtain that extension if the other licensee seeks and obtains that extension
first. Moreover, we may not be granted an extension because of, for example, failing to exercise due diligence during the testing
phase or regulatory review process, failing to apply within applicable deadlines, failing to apply prior to expiration of relevant
patents or otherwise failing to satisfy applicable requirements, or the applicable time-period or the scope of patent protection
afforded during any such extension could be less than we request. If we are unable to obtain PTE or the duration of any such extension
is less than we request, the period during which we will have the right to exclusively market our product may be shortened and
our competitors may obtain approval of competing products following our patent expiration, and our revenue could be materially
reduced.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 59; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Intellectual
property rights do not necessarily address all potential threats.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
degree of future protection afforded by our intellectual property rights is uncertain because intellectual property rights have
limitations, and such rights may not adequately protect our business or permit us to maintain our competitive advantage. For example:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">others
                                         may be able to make gene therapy products that are similar to our product candidates
                                         but that are not covered by the claims of the patents that we license or may own in the
                                         future;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we,
                                         or our license partners or current or future collaborators, might not have been the first
                                         to make the inventions covered by the issued patent or pending patent application that
                                         we license or may own in the future;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we,
                                         or our license partners or current or future collaborators, might not have been the first
                                         to file patent applications covering certain of our or their inventions;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">others
                                         may independently develop similar or alternative technologies or duplicate any of our
                                         technologies without infringing our owned or licensed intellectual property rights;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">it
                                         is possible that our pending patent applications or those that we may own in the future
                                         will not lead to issued patents;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">issued
                                         patents that we hold rights to may be held invalid or unenforceable, including as a result
                                         of legal challenges by our competitors;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         competitors might conduct research and development activities in countries where we do
                                         not have patent rights and then use the information learned from such activities to develop
                                         competitive products for sale in our major commercial markets;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may not develop additional proprietary technologies that are patentable;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
                                         patents of others may have an adverse effect on our business; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">we
                                         may choose not to file a patent application for certain trade secrets or know-how, and
                                         a third party may subsequently file a patent application covering such intellectual property.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Should
any of these events occur, they could significantly harm our business, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
relating to our financial condition and capital requirements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
have experienced a history of losses; we expect to incur future losses and we may be unable to obtain necessary additional capital
to fund operations in the future.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have recorded minimal revenue to date and have incurred an accumulated deficit of approximately $570.7 million through December
31, 2020. The net loss for the year ended December 31, 2020 was $84.2 million, including a $32.9 million licensed technology impairment
charge. Our losses have resulted principally from costs incurred in research and development activities related to our efforts
to develop clinical drug candidates, from losses due to derivatives and from the associated administrative costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
require substantial capital for our development programs and operating expenses, to pursue regulatory clearances and to prosecute
and defend our intellectual property rights. We expect to continue to incur significant expenses and increasing operating losses
for the foreseeable future. We anticipate that our expenses will increase substantially if and as we:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">continue
                                         our research and preclinical and clinical development of our product candidates;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">expand
                                         the scope of our current clinical studies for our product candidates;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">further
                                         develop the manufacturing process for our vectors or our product candidates;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">change
                                         or add additional manufacturers or suppliers;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">seek
                                         regulatory and marketing approvals for our product candidates that successfully complete
                                         clinical studies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">seek
                                         to identify and validate additional product candidates;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">acquire
                                         or in-license other product candidates and technologies;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">make
                                         milestone or other payments under any license agreements;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">maintain,
                                         protect and expand our intellectual property portfolio;</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 60; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">establish
                                         a sales, marketing and distribution infrastructure in the United States and Europe to
                                         commercialize any products for which we may obtain marketing approval;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">attract
                                         and retain skilled personnel;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">build
                                         additional infrastructure to support our operations as a larger public company and our
                                         product development and planned future commercialization efforts, including manufacturing
                                         capacity; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">experience
                                         any delays or encounter issues with any of the above.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
net losses we incur may fluctuate significantly from quarter to quarter and year to year, such that a period-to-period comparison
of our results of operations may not be a good indication of our future performance. In any particular quarter or quarters, our
operating results could be below the expectations of securities analysts or investors, which could cause our stock price to decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, our cash, cash equivalents and short-term investments were $95.0 million. We expect that our existing cash
and cash equivalents will be sufficient to fund our business operations for the foreseeable future. However, our operating plan
may change as a result of many factors currently unknown to us, and we may need to seek additional funds sooner than planned,
through public or private equity, government or other third-party funding, marketing and distribution arrangements and other collaborations,
strategic alliances and licensing arrangements or a combination of these approaches. In any event, we will require additional
capital to obtain regulatory approval for, and to commercialize, our product candidates. Even if we believe we have sufficient
funds for our current or future operating plans, we may seek additional capital if market conditions are favorable or if we have
specific strategic objectives.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
additional fundraising efforts may divert our management from their day-to-day activities, which may adversely affect our ability
to develop and commercialize our product candidates. In addition, we cannot guarantee that future financing will be available
in sufficient amounts or on terms acceptable to us, if at all. Moreover, the terms of any financing may adversely affect the holdings
or the rights of our stockholders and the issuance of additional securities, whether equity or debt, by us, or the possibility
of such issuance, may cause the market price of our shares to decline. The sale of additional equity or convertible securities
would dilute all of our stockholders. The incurrence of indebtedness would result in increased fixed payment obligations and we
may be required to agree to certain restrictive covenants, such as limitations on our ability to incur additional debt, limitations
on our ability to acquire, sell or license intellectual property rights and other operating restrictions that could adversely
impact our ability to conduct our business. We could also be required to seek funds through arrangements with collaborative partners
or otherwise at an earlier stage than otherwise would be desirable and we may be required to relinquish rights to some of our
technologies or product candidates or otherwise agree to terms unfavorable to us, any of which may have a material adverse effect
on our business, operating results, and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we are unable to obtain funding on a timely basis, we may be required to significantly curtail, delay, or discontinue one or more
of our research or development programs or the commercialization of any product candidates or be unable to expand our operations
or otherwise capitalize on our business opportunities, as desired, which could materially affect our business, financial condition,
and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 61; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
loan under the Paycheck Protection Program may not be forgiven or may subject us to challenges and investigations regarding qualification
for the loan.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have received loan proceeds in the amount of approximately $1.8 million under the PPP, which was established under the CARES Act
and is administered by the SBA. Under the terms of the CARES Act, PPP loan recipients can apply for loan forgiveness. The potential
loan forgiveness for all or a portion of PPP loans is determined, subject to limitations, based on the use of loan proceeds over
the 24 weeks after the loan proceeds are disbursed for payment of payroll costs and any payments of mortgage interest, rent, and
utilities. The amount of loan forgiveness will be reduced if PPP loan recipients terminate employees or reduce salaries during
the covered period. The unforgiven portion of our PPP Loan, if any, is payable over two years at an interest rate of 1%, with
a deferral of principal and interest payments to either (i) the date that the SBA remits the borrower&#8217;s loan forgiveness
amount to the lender or (ii) if the borrower does not apply for forgiveness, 10 months after the end of the borrower&#8217;s loan
forgiveness covered period. We believe that we have used the proceeds from the PPP Loan for purposes consistent with the PPP.
While we currently believe that our use of the loan proceeds will meet the conditions for forgiveness of the PPP Loan, there can
be no assurance that forgiveness for any portion of the PPP Loan will be obtained.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Additionally,
the PPP loan application required us to certify that the current economic uncertainty made the PPP loan request necessary to support
our ongoing operations. While we made this certification in good faith after analyzing, among other things, our financial situation
and access to alternative forms of capital, and believe that we satisfied all eligibility criteria for the PPP loans and that
our receipt of the PPP loans is consistent with the broad objectives of the Paycheck Protection Program of the CARES Act, the
certification described above contains subjective criteria and is subject to interpretation. In addition, the SBA has stated that
it is unlikely that a public company with substantial market value and access to capital markets will be able to make the required
certification in good faith. The lack of clarity regarding loan eligibility under the program has resulted in significant media
coverage and controversy with respect to public companies applying for and receiving loans. If, despite our good faith belief
that we satisfied all eligibility requirements for the PPP loan, the SBA concludes we have been ineligible to receive the PPP
loan or in violation of any of the laws or regulations that apply to us in connection with the PPP loan, including the False Claims
Act, we may be subject to penalties, including significant civil, criminal, and administrative penalties and could be required
to repay the PPP loan. In the event that we seek forgiveness of all or a portion of the PPP Loan, we will also be required to
make certain certifications that will be subject to audit and review by government entities and could subject us to significant
penalties and liabilities if found to be inaccurate. In addition, a review or audit by the SBA or other government entity or claims
under the False Claims Act could consume significant financial and management resources. Any of these events could harm our business,
results of operations or financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
do not have significant operating revenue and may never achieve profitability.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
date, we have funded our operations primarily through public offerings of our common stock. Our ability to achieve significant
revenue or profitability depends upon our ability to complete the development of our drug candidates, to develop and obtain patent
protection and regulatory approvals for our drug candidates and to manufacture and commercialize the resulting drugs. We are not
expecting any significant revenues in the short-term from our products or product candidates. Furthermore, we may not be able
to ever successfully identify, develop, commercialize, patent, manufacture, obtain required regulatory approvals or market any
products. Moreover, even if we do identify, develop, commercialize, patent, manufacture, or obtain required regulatory approvals
to market additional products, we may not generate revenues or royalties from commercial sales of these products for a significant
number of years, if at all. Therefore, our operations are subject to all the risks inherent in the establishment of a new business
enterprise. In the next few years, we expect limited revenues from product sales, if any, and any amounts that we receive under
strategic partnerships and research or drug development collaborations that we may establish and, as a result, we may be unable
to achieve or maintain profitability in the future or to achieve significant revenues in order to fund our operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>


<!-- Field: Page; Sequence: 62; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Failure
to achieve and maintain effective internal controls could have a material adverse effect on our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Effective
internal controls are necessary for us to provide reliable financial reports. If we cannot provide reliable financial reports,
our operating results could be harmed. All internal control systems, no matter how well designed, have inherent limitations. Therefore,
even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation
and presentation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
failure to implement required new or improved controls, or difficulties encountered in their implementation, could harm our operating
results, or cause us to fail to meet our reporting obligations. Failure to achieve and maintain an effective internal control
environment could cause investors to lose confidence in our reported financial information, which could have a material adverse
effect on our stock price. Failure to comply with Section 404 of the Sarbanes-Oxley Act could also potentially subject us to actions
or investigations by the SEC or other regulatory authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
expect to continue to need to raise additional capital to operate our business, and our failure to obtain funding when needed
or on terms that are favorable to us may force us to delay, reduce or eliminate our development programs or aspects thereof.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
will need to raise additional capital to fund our future operations and we cannot be certain that funding will be available to
us on acceptable terms on a timely basis, or at all. Our ability to raise capital through the sale of securities may be limited
by our number of authorized shares of common stock and various rules of the SEC and the Nasdaq that place limits on the number
and dollar amount of securities that we may sell. If we fail to raise additional funds on acceptable terms or at all, we may be
unable to complete planned preclinical and clinical trials or obtain approval of our product candidates from the FDA and other
regulatory authorities. In addition, we could be forced to delay, discontinue, or curtail product development, or forego licensing
in attractive business opportunities. Any additional sources of financing will likely involve the issuance of our equity or debt
securities, which will have a dilutive effect on our stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Risks
related to our common stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>The
market price of our common stock may be volatile and adversely affected by several factors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
market price of our common stock could fluctuate significantly in response to various factors and events, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         ability to integrate operations, technology, products, and services;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         ability to execute our business plan;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">operating
                                         results below expectations;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">announcements
                                         concerning product development results, including clinical trial results;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">regulatory
                                         or legal developments in the U.S. or EU, including decisions from regulatory agencies
                                         relating to our product candidates;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">litigation
                                         or public concern about the safety of our potential products;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         issuance of additional securities, including debt or equity or a combination thereof,
                                         which will be necessary to fund our operating expenses;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">announcements
                                         of technological innovations or new products by us or our competitors;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">loss
                                         of any strategic relationship;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">industry
                                         developments, including, without limitation, changes in healthcare policies or practices
                                         or third-party reimbursement policies; </span></td></tr>                                                                                                                                     <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">economic
                                         and other external factors;</td></tr>
</table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">period-to-period
                                         fluctuations in our financial results; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">whether
                                         an active trading market in our common stock develops and is maintained.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, the securities markets have from time-to-time experienced significant price and volume fluctuations that are unrelated
to the operating performance of particular companies. These market fluctuations may also materially and adversely affect the market
price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 63; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Raising
additional funds by issuing securities or through licensing or lending arrangements or through our at-the-market sale agreement
may cause dilution to our existing stockholders, restrict our operations, or require us to relinquish proprietary rights.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we raise additional capital by issuing equity securities, the share ownership of existing stockholders will be diluted. Any future
debt financing may involve covenants that, among other restrictions, limit our ability to incur liens or additional debt, pay
dividends, redeem, or repurchase our common stock, make certain investments or engage in certain merger, consolidation, or asset
sale transactions. In addition, if we raise additional funds through licensing arrangements or the disposition of any of our assets,
it may be necessary to relinquish potentially valuable rights to our product candidates or grant licenses on terms that are not
favorable to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
terms of any financing may adversely affect the holdings or the rights of our stockholders and the issuance of additional securities,
whether equity or debt, or the possibility of such issuance, may cause the market price of our shares to decline. We may sell
shares or other securities in other offerings, including under our open market sale agreement with Jefferies, at a price per share
that is less than the prices per share paid by other investors, and investors purchasing shares of our common stock or other securities
in the future could have rights superior to existing stockholders. The sale of additional equity or convertible securities would
dilute all of our stockholders and the terms of these securities may include liquidation or other preferences that adversely affect
our existing stockholders. For example, we raised capital through a public offering of equity securities and pre-funded warrants
in December 2019 pursuant to which existing stockholders incurred immediate dilution of&#8201;$1.10 per share in as-adjusted
net tangible book value of common stock as a result of such offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>We
have not paid cash dividends in the past and do not expect to pay cash dividends in the foreseeable future. Any return on investment
may be limited to the value of our common stock.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have never paid cash dividends on our common stock and do not anticipate paying cash dividends on our common stock in the foreseeable
future. The payment of dividends on our capital stock will depend on our earnings, financial condition and other business and
economic factors affecting us at such time as the board of directors may consider relevant. If we do not pay dividends, our common
stock may be less valuable because a return on stockholder investment will only occur if the common stock price appreciates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
quarterly operating results may fluctuate significantly. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
expect our operating results to be subject to quarterly fluctuations. Our net loss and other operating results will be affected
by numerous factors, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">variations
                                         in the level of expenses related to our development programs;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">addition
                                         or termination of clinical trials;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">any
                                         intellectual property infringement lawsuit or arbitration in which we are, or may become,
                                         involved;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">regulatory
                                         developments affecting our product candidates; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">our
                                         execution of any collaborative, licensing or similar arrangements, and the timing of
                                         payments we may make or receive under these arrangements.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
our quarterly operating results fall below the expectations of investors or securities analysts, the price of our common stock
could decline substantially. Furthermore, any quarterly fluctuations in our operating results may, in turn, cause the price of
our common stock to fluctuate substantially.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 64; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Provisions
of our charter documents could discourage an acquisition of our company that would benefit our stockholders and may have the effect
of entrenching, and making it difficult to remove, management.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Provisions
of our Certificate of Incorporation and Bylaws may make it more difficult for a third party to acquire control of us, even if
a change in control would benefit our stockholders. In particular, shares of our preferred stock may be issued in the future without
further stockholder approval and upon such terms and conditions, and having such rights, privileges and preferences, as our Board
of Directors may determine, including, for example, rights to convert into our common stock. The rights of the holders of our
common stock will be subject to, and may be adversely affected by, the rights of the holders of any of our preferred stock that
may be issued in the future. The issuance of our preferred stock, while providing desirable flexibility in connection with possible
acquisitions and other corporate purposes, could have the effect of making it more difficult for a third party to acquire control
of us. This could limit the price that certain investors might be willing to pay in the future for shares of our common stock
and discourage these investors from acquiring a majority of our common stock. Further, the existence of these corporate governance
provisions could have the effect of entrenching management and making it more difficult to change our management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>There
can be no assurance that we will be able to comply with continued listing standards of the Nasdaq Capital Market.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Nasdaq Capital Market&#8217;s continued listing standards for our common stock require, among other things, that (i) we maintain
a closing bid price for our common stock of at least $1.00, and (ii) we maintain: (A) stockholders&#8217; equity of $2.5 million;
(B) market value of listed securities of $35 million; or (C) net income from continuing operations of $500,000 in the most recently
completed fiscal year or in two of the last three most recently completed fiscal years. Any failures to satisfy any continued
listing requirements could lead to the receipt of a deficiency notice from the Nasdaq and ultimately to a delisting from trading
of our common stock. We cannot be certain that we will be able to continue to comply with the minimum bid price and the other
standards that we are required to meet in order to maintain a listing of our common stock on the Nasdaq Capital Market. Our failure
to continue to meet these requirements may result in our common stock being delisted from the Nasdaq Capital Market. If our common
stock were delisted from the Nasdaq Capital Market, among other things, this could result in a number of negative implications,
including reduced liquidity in our common stock as a result of the loss of market efficiencies associated with the Nasdaq and
the loss of federal preemption of state securities laws as well as the potential loss of confidence by suppliers, customers and
employees, institutional investor interest, fewer business development opportunities, greater difficulty in obtaining financing
and breaches of certain contractual obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
a result of the resignations of Stefano Buono, Stephen B. Howell, M.D., George Migausky, and Shawn Tomasello as members of the
Board of Directors as of September 27, 2020, the Company does not at present comply with the Nasdaq Capital Market rules requiring
(i) a Board of Directors comprised of a majority of independent directors and (ii) a three-member audit committee comprised only
of independent directors. The Company has until the earlier of the Company&#8217;s next annual shareholder meeting or September
27, 2021 to regain compliance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Our
ability to use our net operating loss carry forwards may be subject to limitation.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Generally,
a change of more than 50% in the ownership of a company&#8217;s stock, by value, over a three-year period constitutes an ownership
change for U.S. federal income tax purposes. An ownership change may limit our ability to use our net operating loss carryforwards
attributable to the period prior to the change. As a result, if we earn net taxable income, our ability to use our pre-change
net operating loss carryforwards to offset U.S. federal taxable income may become subject to limitations, which could potentially
result in increased future tax liability for us. As of December 31, 2020, we had net operating loss carryforwards aggregating
approximately $290.8 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 65; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Ownership
of our shares is concentrated in the hands of a few investors, which could limit the ability of our other stockholders to influence
the direction of the Company.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
calculated by the SEC rules of beneficial ownership, SCO Capital Partners LLC and affiliates (&#8220;SCO Capital&#8221;) beneficially
owned approximately 14% of our common stock as of March 19, 2021. SCO Capital also has the right to nominate two individuals
to serve as members of the Board pursuant to a director designation agreement dated as of November 15, 2007 between Abeona and
SCO. Accordingly, SCO Capital has the ability to significantly influence or determine the election of our directors or the outcome
of most corporate actions requiring stockholder approval. They may exercise this ability in a manner that advances their best
interests and not necessarily those of our other stockholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="r_02"></span><span style="font: 10pt Times New Roman, Times, Serif"><b>ITEM
1B. UNRESOLVED STAFF COMMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="r_03"></span>ITEM
2. PROPERTIES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
corporate headquarters is located in New York, New York, where we currently lease 10,400 square feet of office space. That lease
expires in January 2026. We also lease 45,300 square feet of manufacturing, laboratory and office space in Cleveland, Ohio. That
lease expires in December 2025. We lease 1,700 square feet of office space in Madrid, Spain. That lease expires in September 2021;
we expect to renew this lease before it expires. We believe that our facilities are sufficient to meet our current needs and that
suitable space will be available as and when needed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="r_04"></span>ITEM
3. LEGAL PROCEEDINGS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
are currently engaged in an arbitration proceeding with REGENXBIO regarding the former license agreement between the parties relating
to use of the AAV9 capsid in our MPS IIIA, MPS IIIB, CLN1, and CLN3 programs. The license terminated on May 2, 2020, and on May
25, 2020, we filed an arbitration claim with the American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO
materially breached the license agreement prior to termination and seeking, among other things, a declaration that as a result
of REGENXBIO&#8217;s material breach, we are not responsible for payments totaling $28 million (which would otherwise have been
due in 2020) plus accrued interest ($3.5 million as of December 31, 2020). REGENXBIO disputes our arbitration claim and has filed
a counterclaim seeking payment of these amounts. An arbitration hearing before a tribunal of three AAA arbitrators was held on
March 8 and March 9, 2021. The tribunal has not yet issued its opinion, and based on the post-hearing schedule an opinion is expected
in late second quarter 2021 or early third quarter 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="r_05"></span>ITEM
4. MINE SAFETY DISCLOSURES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 66; Value: 5 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="a_008"></span>PART
II</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: bold 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.75in"><span id="a_009"></span><span style="font: 10pt Times New Roman, Times, Serif">ITEM</span> 5.</td>
    <td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> MARKET FOR REGISTRANT&#8217;S COMMON EQUITY, RELATED
STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES</span></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
common stock has traded on the Nasdaq Capital Market (&#8220;Nasdaq&#8221;) under the symbol &#8220;ABEO&#8221; since June 22,
2015.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have never declared or paid any cash dividends on our common stock and we do not anticipate paying any cash dividends on our common
stock in the foreseeable future. The payment of dividends, if any, in the future is within the discretion of our Board of Directors
and will depend on our earnings, capital requirements and financial condition and other relevant facts. We currently intend to
retain all future earnings, if any, to finance the development and growth of our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
number of record holders of our common stock as of March 19, 2021 was approximately 170.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Equity
Compensation Plan Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table sets forth, as of December 31, 2020, information about shares of common stock outstanding and available for issuance
under our existing equity compensation plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><b>Plan Category</b></td><td style="padding-bottom: 1.5pt; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Number of securities to <br />be issued upon
    exercise <br />of outstanding options, <br />warrants and rights</b></td><td style="padding-bottom: 1.5pt; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Weighted-average <br />exercise price of <br />outstanding
    options, <br />warrants and rights</b></td><td style="padding-bottom: 1.5pt; text-align: center"><b>&#160;</b></td><td style="padding-bottom: 1.5pt; text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><b>Number of securities <br />remaining available
    <br />for future issuance <br />under equity <br />compensation plans <br />(excluding securities <br />reflected in column (a))</b></td><td style="padding-bottom: 1.5pt; text-align: center"><b>&#160;</b></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: center"><b>&#160;</b></td><td style="text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><b>(a)</b></td><td style="text-align: center"><b>&#160;</b></td><td style="text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><b>(b)</b></td><td style="text-align: center"><b>&#160;</b></td><td style="text-align: center"><b>&#160;</b></td>
    <td colspan="2" style="text-align: center"><b>(c)</b></td><td style="text-align: center"><b>&#160;</b></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equity compensation plans approved by security holders:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 46%; text-align: left">2015 Equity Incentive Plan</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">5,560,739</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2.21</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right">6,339,370</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">2005 Equity Incentive Plan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.55</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left">Equity compensation plans not approved by security holders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,685,539</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2.35</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,339,370</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Issuer
Repurchases of Equity Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Recent
Sales of Unregistered Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 67 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_010"></span>ITEM
    6.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>SELECTED
FINANCIAL DATA</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_011"></span>ITEM
    7.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>MANAGEMENT&#8217;S
    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following discussion should be read in conjunction with our consolidated financial statements and related notes included in this
Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening rare genetic diseases. Our
lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive dystrophic epidermolysis
bullosa (&#8220;RDEB&#8221;), (ii) ABO-102, an adeno-associated virus (&#8220;AAV&#8221;)-based gene therapy for Sanfilippo syndrome
type A (&#8220;MPS IIIA&#8221;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome type B (&#8220;MPS IIIB&#8221;).
We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other diseases and next-generation
AAV-based gene therapies using the novel AIM&#8482; capsid platform that we have exclusively licensed from the University of North
Carolina at Chapel Hill, and internal AAV vector research programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">IMPACT
OF COVID-19 PANDEMIC ON OUR BUSINESS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
continue to assess the evolving impact of the COVID-19 pandemic on our business and take appropriate actions to manage our spending
activities and preserve our cash resources. We continue to actively monitor the situation and may take further actions to adjust
our business operations that we determine are in the best interests of our patients, employees, suppliers and stockholders. While
we are unable to determine or predict the extent, duration or scope of the overall impact the COVID-19 pandemic will have on our
business, operations, financial condition or liquidity, we believe it is important to keep our stakeholders informed about how
our response to COVID-19 is progressing and how our operations and financial condition may change.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Clinical
Program Activities</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
remain committed to advancing our clinical programs and have implemented measures to minimize disruption. We also are regularly
reassessing plans along with associated processes and policies to ensure our patients and employees are safe, and that continuity
in our operations remains.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">All
current clinical trial sites are active. We are also providing virtual and remote follow-up to ensure compliance with safety oversight.
In June 2020, we resumed patient enrollment in our Phase 3 VIITAL&#8482; study of EB-101 after the study was paused in March 2020
to ensure the safety of study participants and site staff during the pandemic. The ongoing Phase 1/2 clinical trials of our investigational
AAV-based gene therapies for MPS IIIA and IIIB (ABO-102 and ABO-101, respectively) have continued to treat patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Manufacturing
Activities</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Operations
at our Cleveland manufacturing facility were significantly scaled back from March 2020 until early June 2020 to ensure the safety
of employees and those around them, and to accommodate reduced manufacturing and clinical development activities. We had paused
our manufacturing activities for EB-101 clinical material, pending patient enrollment, as well as our AAV manufacturing and process
development activities. During this pause period, we took the opportunity to complete maintenance and monitoring projects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
June 2020, we resumed our EB-101 manufacturing activities, including process development for the internal production of retrovirus
as well as our AAV process development and manufacturing activities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 68 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Business
Operations</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Many
of the additional protective measures we instituted during the first quarter of 2020 in response to the COVID-19 pandemic remain
in place, and we continue to regularly assess and improve our safety practices and policies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
extent of the impact of the COVID-19 pandemic on our business, operations, and clinical trials continues to evolve and will depend
on certain developments, including: (i) the duration of the declared health emergencies; (ii) future actions taken by governmental
authorities and regulators with respect to the pandemic, including reinstituting state and local lockdowns; (iii) the impact on
our partners, collaborators, and suppliers; and (iv) actions being taken by us in response to this crisis. We remain dedicated
to communicating regularly and openly with our stakeholders as more information becomes available, including updates on material
changes to prior guidance as we continue to follow applicable government, regulatory and institutional guidelines.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>RESULTS
OF OPERATIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">Comparison
of Years Ended December 31, 2020 and December 31, 2019</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">License
and other revenues for the year ended December 31, 2020 were $10.0 million, as compared to nil for the same period of 2019. The
increase in revenue was due to sublicense and inventory purchase agreements we entered into with Taysha Gene Therapies (&#8220;Taysha&#8221;)
in August 2020 for ABO-202, an AAV gene therapy for CLN1 disease (also known as infantile Batten disease) and a sublicense agreement
we entered into with Taysha in October 2020 for a gene therapy for Rett syndrome and MECP2 gene constructs and regulation of their
expression. The agreements grant to Taysha worldwide exclusive rights to intellectual property developed by scientists at the
University of North Carolina at Chapel Hill, the University of Edinburgh and us, and our know-how relating to the research, development
and manufacture of the gene therapies for CLN1 and Rett syndrome.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Total
research and development spending for the year ended December 31, 2020 was $30.1 million, as compared to $48.6 million for the
same period of 2019, a decrease of $18.5 million. The decrease in expenses was primarily due to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">decreased
    clinical and development work for our gene and cell therapy product candidates ($16.3 million), due to scaled back manufacturing,
    clinical and non-clinical development activities resulting from the effects of the COVID-19 pandemic, as well as cost savings
    from the decision to internally manufacture retrovirus for the EB-101 program;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">decreased
    salary and related costs ($1.7 million);</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">decreased
    employee travel and related expenses ($0.3 million); and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">decreases
    in net other research and development spending ($0.2 million).</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Total
general and administrative expenses were $23.8 million for the year ended December 31, 2020, as compared to $20.7 million for
the same period of 2019, an increase of $3.1 million. The increase in expenses was due primarily to the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increased
    salary and related costs ($1.8 million), including severance costs associated with management changes;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increased
    professional fees ($1.0 million); and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increases
    in net other general and administrative expenses ($0.3 million).</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 66pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
and amortization was $4.6 million for the year ended December 31, 2020, as compared to $7.8 million for the same period in 2019,
a decrease of $3.2 million. The decrease was driven primarily by decreased amortization expense on licensed technology due to
the write-off of the REGENXBIO licensed technology in the first quarter of 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
license agreement with REGENXBIO terminated on May 2, 2020. Since our impairment testing indicated that the carrying value of
the license agreement with REGENXBIO exceeded its fair value, we recorded a $32.9 million non-cash impairment charge during the
year ended December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Interest
and miscellaneous income was $1.3 million for the year ended December 31, 2020, as compared to $1.2 million of the same period
in 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 69 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Interest
and other expense was $4.1 million for the year ended December 31, 2020, as compared to $0.4 million for the same period of 2019.
The increase results primarily from accrued interest on the amounts that we may owe to REGENXBIO under the prior license agreement,
which amount is subject to the arbitration discussed in Note 4 of Notes to Consolidated Financial Statements in Part II, Item
8. As described in more detail in Note 4, we have filed an arbitration claim alleging that REGENXBIO materially breached the license
agreement and seeking, among other things, a declaration that we are not responsible for such payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Net
loss for the year ended December 31, 2020 was $84.2 million, or a $0.91 basic and diluted loss per common share as compared to
a net loss of $76.3 million, or a $1.51 basic and diluted loss per common share, for the same period in 2019. The increase in
the net loss results primarily from the licensed technology impairment charge of $32.9 million, partially offset by increased
license and other revenues along with decreased clinical and development expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Liquidity
and Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have historically funded our operations primarily through sales of common stock. The COVID-19 pandemic has negatively affected
the global economy and created significant volatility and disruption of financial markets. An extended period of economic disruption
could negatively affect our business, financial condition, and access to sources of liquidity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
principal source of liquidity is cash, cash equivalents and short-term investments. As of December 31, 2020 and 2019, our cash,
cash equivalents and short-term investments were $95.0 million and $129.3 million, respectively. Based upon our current operating
plans, we believe that we have sufficient resources to fund operations through at least the next 12 months with our existing
cash, cash equivalents and short-term investments. We will need to secure additional funding in the future, to carry out all our
planned research and development activities. If we are unable to obtain additional financing or generate license or product revenue,
the lack of liquidity and sufficient capital resources could have a material adverse effect on our future prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, our working capital was $55.8 million and $93.7 million, respectively. The decrease in working
capital resulted primarily from $35.0 million of cash used for operating activities during the year ended December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 2, 2020, we received loan proceeds in the amount of approximately $1.8 million (the &#8220;PPP Loan&#8221;) under the Paycheck
Protection Program (&#8220;PPP&#8221;). The PPP was established under the Coronavirus Aid, Relief and Economic Security Act, as
amended (&#8220;CARES Act&#8221;), and is administered by the U.S. Small Business Administration (&#8220;SBA&#8221;). Under the
terms of the CARES Act, PPP loan recipients can apply for loan forgiveness. The potential loan forgiveness for all or a portion
of PPP loans is determined, subject to limitations, based on the use of loan proceeds over the 24 weeks after the loan proceeds
are disbursed. The amount of loan forgiveness will be reduced if PPP loan recipients terminate employees or reduce salaries during
the covered period. The unforgiven portion of our PPP Loan, if any, is payable over two years at an interest rate of 1%, with
a deferral of principal and interest payments to either (i) the date that the SBA remits the borrower&#8217;s loan forgiveness
amount to the lender or (ii) if the borrower does not apply for forgiveness, 10 months after the end of the borrower&#8217;s loan
forgiveness covered period. We believe that we have used the proceeds from our PPP Loan for purposes consistent with the PPP.
While we currently believe that our use of the loan proceeds will meet the conditions for forgiveness of our PPP Loan, there can
be no assurance that forgiveness for any portion of the PPP Loan will be obtained.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 70 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 24, 2019, we closed an underwritten public offering of 32,382,945 shares of common stock at a public offering price of
$2.50 per share. In addition, as part of the offering, we sold &#8220;pre-funded&#8221; warrants to purchase up to an aggregate
of 9,017,055 shares of common stock at a purchase price of $2.4999 per pre-funded warrant, which equals the public offering price
per share of the common stock less the $0.0001 per share exercise price of each pre-funded warrant. The gross proceeds to the
Company were approximately $103.5 million, before deducting the underwriting discounts and commissions and estimated offering
expenses payable by the Company. In October 2020, all of the pre-funded warrants were exercised and converted into shares of common
stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
August 17, 2018, we entered into an open market sale agreement with Jefferies LLC. Pursuant to the terms of this agreement, we
may sell from time to time, through Jefferies LLC, shares of our common stock for an aggregate sales price of up to $150 million.
Any sales of shares pursuant to this agreement are made under our effective &#8220;shelf&#8221; registration statement on Form
S-3 that is on file with and has been declared effective by the SEC. We did not sell any shares of our common stock under this
agreement during the year ended December 31, 2020. During the year ended December 31, 2019, we sold 3,086,950 shares of our common
stock under this agreement and received $17.0 million of proceeds.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">License
Agreement</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 4, 2018, we entered into a license agreement with REGENXBIO to obtain rights to an exclusive worldwide license (subject
to certain non-exclusive rights previously granted for MPS IIIA), with rights to sublicense, to REGENXBIO&#8217;s NAV AAV9 vector
for gene therapies for treating MPS IIIA, MPS IIIB, CLN1 Disease and CLN3 Disease. Consideration for the rights granted under
the original agreement included fees totaling $180 million and a running royalty on net sales, including: (i) an initial fee of
$20 million, $10 million of which was due to REGENXBIO shortly after the effective date of the agreement, and $10 million of which
was to be due on the first anniversary of the effective date of the agreement in November 2019, (ii) annual fees totaling up to
$100 million, payable in $20 million annual installments beginning on the second anniversary of the effective date (the first
of which was to remain payable if the agreement were terminated before the second anniversary in November 2020), (iii) sales milestone
payments totaling $60 million, and (iv) royalties payable in the low double digits to low teens on net sales of products covered
under the agreement. The license was being amortized over the life of the patent of eight years. On November 1, 2019, we entered
into an amendment of the original license agreement. The amended agreement replaced the $10 million payment due on November 4,
2019 with a $3 million payment due on November 4, 2019 and an additional $8 million payment (which included $1 million of interest)
that would have been due no later than April 1, 2020. That $8 million payment had been scheduled to be paid by April 1, 2020 and
the $20 million that had been due to be paid on November 4, 2020, and both were recorded as payable to licensor on the consolidated
balance sheet. The Company has disputed that it is responsible for the $8 million and $20 million payments, and those payments
are the subject of a current arbitration between the Company and REGENXBIO.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Prior
to the April 1, 2020 deadline, we engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement,
but we were unable to reach a mutual understanding that we believed would have been favorable for the Company or our programs,
and we did not make the $8 million payment due by April 1, 2020. On April 17, 2020, REGENXBIO sent us a written demand for the
$8 million fee, payable within a 15-day cure period after receipt of the demand letter. The license terminated on May 2, 2020,
when the 15-day period expired. There were no penalties for early termination of the license. On May 25, 2020, we filed an arbitration
claim with the American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO materially breached the license agreement
prior to termination and seeking, among other things, a declaration that as a result of REGENXBIO&#8217;s material breach, we
are not responsible for payments totaling $28 million (which would otherwise have been due in 2020) plus accrued interest (of
$3.5 million as of December 31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of
the $28 million plus interest, which REGENXBIO argues remains due. An arbitration hearing before a tribunal of three AAA arbitrators
was held on March 8 and March 9, 2021. The tribunal has not yet issued its opinion, and based on the post-hearing schedule an
opinion is expected in late second quarter 2021 or early third quarter 2021. For additional information, refer to Part I,
Item 3. Legal Proceedings of this Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 71 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Since
our inception, we have incurred negative cash flows from operations and have expended, and expect to continue to expend, substantial
funds to complete our planned product development efforts.  We have not been profitable since inception and
to date have received limited revenues from the sale of products. We expect to incur losses for the next several years as we continue
to invest in product research and development, preclinical studies, clinical trials, and regulatory compliance and cannot provide
assurance that we will ever be able to generate sufficient product sales or royalty revenue to achieve profitability on a sustained
basis, or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">If
we raise additional funds by selling additional equity securities, the relative equity ownership of our existing investors will
be diluted, and the new investors could obtain terms more favorable than previous investors. If we raise additional funds through
collaborations, strategic alliances, or licensing arrangements with third parties, we may have to relinquish valuable rights to
our technologies, future revenue streams, research programs, or product candidates or grant licenses on terms that may not be
favorable to us. If we are unable to raise additional funds through equity or debt financing when needed, we may be required to
delay, limit, or terminate our product development programs or any future commercialization efforts or grant rights to develop
and market product candidates to third parties that we would otherwise prefer to develop and market ourselves.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
are carefully and continually reassessing key business activities and all associated spending decisions as the COVID-19 pandemic
continues to evolve. Nonetheless, we are spending necessary funds on manufacturing activities and preclinical studies and clinical
trials of potential products, including research and development with respect to our acquired and developed technology. Our future
capital requirements and adequacy of available funds depend on many factors, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    evolving impact to our business, operations, and clinical programs from the COVID-19 pandemic and related effects on the U.S.
    and global economy; </span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    successful development and commercialization of our gene and cell therapy and other product candidates; </span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    ability to establish and maintain collaborative arrangements with corporate partners for the research, development, and commercialization
    of products;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">continued
    scientific progress in our research and development programs;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    magnitude, scope and results of preclinical testing and clinical trials;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    costs involved in filing, prosecuting, and enforcing patent claims;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    costs involved in conducting clinical trials;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">competing
    technological developments;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    cost of manufacturing and scale-up;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    ability to establish and maintain effective commercialization arrangements and activities; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">the
    successful outcome of our regulatory filings.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Due
to uncertainties and certain of the risks described above, including those relating to the COVID-19 pandemic, our ability to successfully
commercialize our product candidates, our ability to obtain applicable regulatory approval to market our product candidates, our
ability to obtain necessary additional capital to fund operations in the future, our ability to successfully manufacture our products
and our product candidates in clinical quantities or for commercial purposes, government regulation to which we are subject, the
uncertainty associated with preclinical and clinical testing, intense competition that we face, market acceptance of our products,
the potential necessity of licensing technology from third parties and protection of our intellectual property, it is not possible
to reliably predict future spending or time to completion by project or product category or the period in which material net cash
inflows from significant projects are expected to commence. If we are unable to timely complete a particular project, our research
and development efforts could be delayed or reduced, our business could suffer depending on the significance of the project and
we might need to raise additional capital to fund operations, as discussed in the risks above.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
plan to continue our policy of investing any available funds in suitable certificates of deposit, money market funds, government
securities and investment-grade, interest-bearing securities. We do not invest in derivative financial instruments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 72 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>Contractual
Obligations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes our significant contractual obligations as of the payment due date by period as of December 31, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Payments Due by Period</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Less than 1 year</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">1 to 3 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">4 to 5 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">After 5 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 35%; text-align: left">Operating leases</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,713,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,468,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,580,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">87,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,848,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Payable to licensor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,515,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,515,000</td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
enter into agreements in the normal course of business with clinical research organizations for clinical trials and clinical manufacturing
organizations for supply manufacturing and with vendors for preclinical research studies and other services and products for operating
purposes. These contractual obligations are cancelable at any time by us, generally upon prior written notice to the vendor, and
are thus not included in the contractual obligations table.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Operating
lease amounts represent future minimum lease payments under our non-cancelable operating lease agreements. The minimum lease payments
above do not include any related common area maintenance charges or real estate taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 4, 2018, we entered into a license agreement with REGENXBIO to obtain rights to an exclusive worldwide license (subject
to certain non-exclusive rights previously granted for MPS IIIA), with rights to sublicense, to REGENXBIO&#8217;s NAV AAV9 vector
for gene therapies for treating MPS IIIA, MPS IIIB, CLN1 Disease and CLN3 Disease. Consideration for the rights granted under
the original agreement included fees totaling $180 million and a running royalty on net sales, including: (i) an initial fee of
$20 million, $10 million of which was due to REGENXBIO shortly after the effective date of the agreement, and $10 million of which
was to be due on the first anniversary of the effective date of the agreement in November 2019, (ii) annual fees totaling up to
$100 million, payable in $20 million annual installments beginning on the second anniversary of the effective date (the first
of which was to remain payable if the agreement were terminated before the second anniversary in November 2020), (iii) sales milestone
payments totaling $60 million, and (iv) royalties payable in the low double digits to low teens on net sales of products covered
under the agreement. On November 1, 2019, we entered into an amendment of the original license agreement. The amended agreement
replaced the $10 million payment due on November 4, 2019 with a $3 million payment due on November 4, 2019 and an additional $8
million payment (which included $1 million of interest) that would have been due no later than April 1, 2020. That $8 million
payment had been scheduled to be paid by April 1, 2020 and the $20 million that had been due to be paid on November 4, 2020, and
both were recorded as payable to licensor on the consolidated balance sheet. The Company has disputed that it is responsible for
the $8 million and $20 million payments, and those payments are the subject of a current arbitration between the Company and REGENXBIO.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Prior
to the April 1, 2020 deadline, we engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement,
but we were unable to reach a mutual understanding that we believed would have been favorable for the Company or our programs,
and we did not make the $8 million payment due by April 1, 2020. On April 17, 2020, REGENXBIO sent us a written demand for the
$8 million fee, payable within a 15-day cure period after receipt of the demand letter. The license terminated on May 2, 2020,
when the 15-day period expired. There were no penalties for early termination of the license. On May 25, 2020, we filed an arbitration
claim with the American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO materially breached the license agreement
prior to termination and seeking, among other things, a declaration that as a result of REGENXBIO&#8217;s material breach, we
are not responsible for payments totaling $28 million (which would otherwise have been due in 2020) plus accrued interest (of
$3.5 million as of December 31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of
the $28 million plus interest, which REGENXBIO argues remains due. An arbitration hearing before a tribunal of three AAA arbitrators
was held on March 8 and March 9, 2021. The tribunal has not yet issued its opinion, and based on the post-hearing schedule an
opinion is expected in late second quarter 2021 or early third quarter 2021. For additional information, refer to Part I,
Item 3. Legal Proceedings of this Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 73 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, we are also party to other license agreements, which include contingent payments. However, contingent payments related
to these license agreements are not disclosed as the satisfaction of these contingent payments is uncertain as of December 31,
2020 and, if satisfied, the timing of payment for these amounts was not reasonably estimable as of December 31, 2020. Commitments
related to the license agreements include contingent payments that will become payable if and when certain development, regulatory
and commercial milestones are achieved. During the next 12 months, we do not expect to make milestone payments related to such
license agreements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Critical
Accounting Estimates</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
preparation of our consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires
us to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period.
In applying our accounting principles, we must often make individual estimates and assumptions regarding expected outcomes or
uncertainties. As one might expect, the actual results or outcomes are often different than the estimated or assumed amounts.
These differences are usually minor and are included in our consolidated financial statements as soon as they are known. Our estimates,
judgments and assumptions are continually evaluated based on available information and experience. Because of the use of estimates
inherent in the financial reporting process, actual results could differ from those estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i><span style="text-decoration: underline">Leases</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Effective
January 1, 2019, we adopted the provisions of ASU 2016-02, <i>Leases</i>, as amended (&#8220;ASC 842&#8221;) using the cumulative-effect
adjustment transition method, which applies the provisions of the standard as of the effective date without adjusting the comparative
periods presented. ASC 842 requires the recognition of lease assets and lease liabilities by lessees for those leases classified
as operating leases under the previous guidance of ASC 840, <i>Leases</i>. As a result of the adoption, we recorded operating
lease right-of-use assets of $8.9 million and operating lease liabilities of $8.9 million. The adoption had an immaterial impact
on our net assets as of January 1, 2019. In addition, we elected the package of practical expedients permitted under the transition
guidance within the new standard, which allowed us to carry forward the historical lease classification.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
determine if an arrangement is a lease at inception. Right-of-use lease assets represent our right to use an underlying asset
for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The classification
of our leases as operating or finance leases along with the initial measurement and recognition of the associated right-of-use
assets and lease liabilities is performed at the lease commencement date. The measurement of lease liabilities is based on the
present value of future lease payments over the lease term. As our leases do not provide an implicit rate, we use our incremental
borrowing rate based on the information available at the lease commencement date in determining the present value of future lease
payments. The right-of-use asset is based on the measurement of the lease liability and includes any lease payments made prior
to or on lease commencement and excludes lease incentives and initial direct costs incurred, as applicable. Rent expense for our
operating leases is recognized on a straight-line basis over the lease term. We do not have any leases classified as finance leases.
</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Our
leases do not have significant rent escalation, holidays, concessions, material residual value guarantees, material restrictive
covenants or contingent rent provisions. Our leases include both lease (e.g., fixed payments including rent, taxes, and insurance
costs) and non-lease components (e.g., common-area or other maintenance costs), which are accounted for as a single lease component
as we have elected the practical expedient to group lease and non-lease components for all leases. We have also elected the practical
expedient to exclude short-term leases from our right-of-use assets and lease liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Most
leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion; therefore,
the majority of renewals to extend the lease terms are not included in our right-of-use assets and lease liabilities as they are
not reasonably certain of exercise. We regularly evaluate the renewal options and when they are reasonably certain of exercise,
we include the renewal period in our lease term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 74 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration: underline">Licensed
Technology</span></i></span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
maintain licensed technology on our consolidated balance sheet until either the licensed technology agreement underlying it is
completed or the asset becomes impaired. When we determine that an asset has become impaired or we abandon a project, we write
down the carrying value of the related intangible asset to its fair value and take an impairment charge in the period in which
the impairment occurs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Generally,
licensed technology is amortized over the life of the patent or the agreement. We test our intangible assets for impairment on
an annual basis, or more frequently if indicators are present or changes in circumstance suggest that impairment may exist. Events
that could result in an impairment, or trigger an interim impairment assessment, include the receipt of additional clinical or
nonclinical data regarding our drug candidate or a potentially competitive drug candidate, changes in the clinical development
program for a drug candidate or new information regarding potential sales for the drug. In connection with each annual impairment
assessment and any interim impairment assessment, we compare the fair value of the asset as of the date of the assessment with
the carrying value of the asset on our consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $32.9 million non-cash impairment charge in 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
2019, we did not impair any licensed technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i><span style="text-decoration: underline">Goodwill</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, we recorded goodwill of $32.5 million on our consolidated balance sheet. In accordance with ASC
350 &#8212; <i>Intangibles &#8212; Goodwill and Other, </i>goodwill is tested annually for impairment and whenever changes in
circumstances occur that would indicate impairment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">In
2020 and 2019, we did not impair any goodwill.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i><span style="text-decoration: underline">Revenue
Recognition</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Effective
January 1, 2018, we adopted ASU 2014-09, <i>Revenue from Contracts with Customers</i>, as amended (&#8220;ASC 606&#8221;), using
the modified retrospective transition method. The ASC 606 revenue recognition standard replaced the prior revenue recognition
standard ASC 605, <i>Revenue Recognition</i>. Under ASC 606, we recognize revenue when our customer obtains control of promised
goods or services, in an amount that reflects the consideration which we expect to receive in exchange for those goods or services.
To determine revenue recognition for arrangements that we determine are within the scope of ASC 606, we perform the following
five steps: (i) identify the contract(s) with our customer; (ii) identify the performance obligations in the contract; (iii) determine
the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue
when (or as) we satisfy a performance obligation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sublicense
and Inventory Purchase Agreements Relating to CLN1 Disease</i>: In August 2020, we entered into sublicense and inventory purchase
agreements with Taysha Gene Therapies (&#8220;Taysha&#8221;) relating to a potential gene therapy for CLN1 disease. Under the
sublicense agreement, Taysha received worldwide exclusive rights to intellectual property and know-how relating to the research,
development, and manufacture of the potential gene therapy, which we had referred to as ABO-202. Under the inventory purchase
agreement, we sold to Taysha certain inventory and other items related to ABO-202. We assessed these contracts at contract inception
and determined that, under ASC 606, the two contracts would be combined and accounted for as a single contract, with a
single performance obligation. We assessed the nature of the promised license to determine whether the license has significant
stand-alone functionality and evaluated whether such functionality can be retained without ongoing activities by us and determined
that the license has significant stand-alone functionality. Furthermore, we have no ongoing activities associated with the license
to support or maintain the license&#8217;s utility. Based on this, we determined that the pattern of transfer of control of the
license to Taysha was at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 75 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
transaction price of the contract includes (i) $7.0 million of fixed consideration, (ii) up to $26.0 million of variable consideration
in the form of event-based milestone payments, (iii) up to $30.0 million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#8217;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.0 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. To date, we have not recognized any sales-based or royalty revenue resulting from this licensing arrangement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
this arrangement, we recognized $7.0 million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sublicense
Agreement Relating to Rett Syndrome</i>: In October 2020, we entered into a sublicense agreement with Taysha for a gene therapy
for Rett syndrome and MECP2 gene constructs and regulation of their expression. The agreement grants Taysha worldwide exclusive
rights to intellectual property developed by scientists at the University of North Carolina at Chapel Hill, the University of
Edinburgh and us, and our know-how relating to the research, development, and manufacture of the gene therapy for Rett syndrome
and MECP2 gene constructs and regulation of their expression.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
assessed the nature of the promised license to determine whether the license has significant stand-alone functionality and evaluated
whether such functionality can be retained without ongoing activities by us and determined that the license has significant stand-alone
functionality. Furthermore, we have no ongoing activities associated with the license to support or maintain the license&#8217;s
utility. Based on this, we determined that the pattern of transfer of control of the license to Taysha was at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
transaction price of the contract includes (i) $3.0 million of fixed consideration, (ii) up to $26.5 million of variable consideration
in the form of event-based milestone payments, (iii) up to $30.0 million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#8217;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.5 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. To date, we have not recognized any sales-based or royalty revenue resulting from this licensing arrangement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
this arrangement, we recognized $3.0 million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 76 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Foundation
Revenues</i>: Foundation revenues relate to a collaborative agreement between nine Sanfilippo foundations to provide up to approximately
$13.9 million of grants to Abeona in installments for the advancement of our clinical stage gene therapies for MPS IIIA and MPS
IIIB, subject to the achievement of certain milestones. We have assessed the ASC 606-10-25-27 criteria used to determine whether
foundation revenue should be recognized over time and determined that our performance does not create an asset with an alternative
use to the foundations and we have an enforceable right to payment for performance completed to date. We determined that the input
method based on costs incurred in accordance with ASC 606-10-55-20 would be the most appropriate method for measuring progress.
As a result, we have concluded that cash received upfront from the foundations should be deferred on the balance sheet until the
costs of the activities as outlined in the manufacturing and clinical work plan are incurred by installment as outlined in the
agreement with the foundations. Effectively, this matches the revenue up to the costs incurred by installment. Should the aggregate
cash received exceed the costs incurred by installment, the excess of aggregate cash over costs will be deferred. We have foundation
revenue of $0.3 million recorded as deferred revenue on the balance sheet as of December 31, 2020 and 2019. In 2020 and 2019,
we did not record any foundation revenues since no milestones were achieved.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i><span style="text-decoration: underline">Accrued
Research and Development Expenses</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
part of the process of preparing our consolidated financial statements, we are required to estimate our accrued research and development
expenses. This process involves reviewing open contracts and purchase orders, communicating with our personnel to identify services
that have been performed on our behalf and estimating the level of service performed and the associated costs incurred for the
services when we have not yet been invoiced or otherwise notified of the actual costs. The majority of our service providers invoice
us in arrears for services performed, on a pre-determined schedule or when contractual milestones are met; however, some require
advanced payments. We make estimates of our accrued expenses as of each balance sheet date in our consolidated financial statements
based on facts and circumstances known to us at that time. There may be instances in which payments made to our vendors will exceed
the level of services provided and result in a prepayment of the clinical expense. If the actual timing of the performance of
services or the level of effort varies from our estimate, we adjust the accrual or amount of prepaid expense accordingly. Although
we do not expect our estimates to be materially different from amounts actually incurred, our understanding of the status and
timing of services performed relative to the actual status and timing of services performed may vary and may result in us reporting
amounts that are too high or too low in any particular period. To date, we have not made any material adjustments to our prior
estimates of accrued research and development expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i><span style="text-decoration: underline">Share-Based
Compensation Expense</span></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for share-based compensation expense in accordance with ASC 718, <i>Stock Based Compensation</i>. We have two share-based
compensation plans under which incentive and qualified stock options and restricted shares may be granted to employees, directors,
and consultants. We measure the cost of the employee/director/consultant services received in exchange for an award of equity
instruments based on the fair value for employees and directors and vesting date fair value of the award for consultants. We use
the Black-Scholes option pricing model to determine the fair value of options as of the grant date and the Hull White I lattice
model as of any option repricing dates. The models used to determine the fair value of options includes assumptions for expected
volatility, risk-free interest rate, dividend yield and estimated expected term. We use the closing price of our common stock
as quoted on Nasdaq to determine the fair value of restricted stock. We account for forfeitures as they occur, which may result
in the reversal of compensation costs in subsequent periods as the forfeitures arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Stock
option-based compensation expense recognized for the years ended December 31, 2020 and 2019 was approximately $5.9 million and
$7.3 million, respectively. Restricted stock-based compensation expense recognized for the years ended December 31, 2020 and 2019
was approximately $2.3 million and $0.9 million, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_012"></span>ITEM
    7A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_013"></span>ITEM
    8. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>FINANCIAL
    STATEMENTS AND SUPPLEMENTARY DATA</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Financial
statements required by this Item are incorporated in this Annual Report Form 10-K on pages F-1 through F-21 hereto. Reference
is made to Item 15 of this Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 77 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_014"></span>ITEM
    9. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>CHANGES
    IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_015"></span>ITEM
    9A.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>CONTROLS
AND PROCEDURES </b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Evaluation
of Disclosure Controls and Procedures </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
management, with the participation of our principal executive officer and principal financial officer, has evaluated the effectiveness
of our disclosure controls and procedures (as defined in Rules 13a- 15(e) and 15d- 15(e) under the Securities Exchange Act of
1934, as amended (the &#8220;Exchange Act&#8221;)), as of the end of the period covered by this Annual Report on Form 10-K. Based
on such evaluation, our principal executive officer and principal financial officer have concluded that as of such date, our disclosure
controls and procedures were effective.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Management&#8217;s
Annual Report on Internal Control Over Financial Reporting </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control
over financial reporting is defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act as a process designed
by, or under the supervision of, our principal executive and principal financial officers and effected by our board of directors,
management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies
and procedures that:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pertain
    to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of
    our assets;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Provide
    reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
    with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with
    authorizations of our management and directors; and</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Provide
    reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets
    that could have a material effect on the financial statements. Under the supervision and with the participation of management,
    including our principal executive and financial officers, we assessed our internal control over financial reporting as of
    December 31, 2020, based on criteria for effective internal control over financial reporting established in Internal Control
    &#8212; Integrated Framework (2013), issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
    Our management&#8217;s assessment of the effectiveness of our internal control over financial reporting included testing and
    evaluating the design and operating effectiveness of our internal controls. In our management&#8217;s opinion, we have maintained
    effective internal control over financial reporting as of December 31, 2020, based on criteria established in the COSO 2013
    framework.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Because
we are a non-accelerated filer and smaller reporting company, Whitley Penn LLP, our independent registered public accounting firm,
is not required to attest to or issue a report on the effectiveness of our internal control over financial reporting. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Inherent
Limitations of Internal Controls </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
management, including our principal executive officer and principal financial officer, does not expect that our disclosure controls
and procedures or our internal controls will prevent all errors and all fraud. A control system, no matter how well conceived
and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because
of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control
issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities
that judgments in decision-making can be faulty, and that breakdowns can occur because of a simple error or mistake. Additionally,
controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override
of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future
events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.
Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures
may deteriorate. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not
be detected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Changes
in Internal Control over Financial Reporting </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
have been no changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15(d)-15(f)
promulgated under the Exchange Act, during the fourth quarter of 2020 that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_016"></span>ITEM
    9B.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>OTHER
INFORMATION</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 78 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_017"></span>PART
III</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_018"></span>ITEM
    10. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIRECTORS,
    EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Directors
and Reports of Beneficial Ownership</b>. The information required by this Item is incorporated herein by reference from the information
to be contained in our 2021 Proxy Statement to be filed with the SEC within 120 days after December 31, 2020 in connection with
the solicitation of proxies for our 2021 Annual Meeting of Stockholders (the &#8220;2021 Proxy Statement&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Code
of Ethics</b>. We have adopted a Code of Business Conduct and Ethics (the &#8220;Code&#8221;) that applies to all of our employees
(including executive officers) and directors. The Code is available on our website at <span style="text-decoration: underline">www.abeonatherapeutics.com</span> under
the heading &#8220;Investors &amp; Media&#8212;Corporate Governance&#8212;Governance&#8212;Governance Documents.&#8221; We intend
to satisfy the disclosure requirement regarding any waiver of a provision of the Code applicable to any executive officer or director,
by posting such information on such website. We shall provide to any person without charge, upon request, a copy of the Code.
Any such request must be made in writing to Abeona Therapeutics Inc., c/o Investor Relations, 1330 Avenue of the Americas, 33<sup>rd
</sup>Floor, New York, NY 10019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
corporate governance guidelines and the charters of the Audit Committee, Compensation Committee and Nominating and Corporate Governance
Committee of the Board of Directors are available on our website at <span style="text-decoration: underline">www.abeonatherapeutics.com</span> under the heading &#8220;Investors
&amp; Media&#8212;Corporate Governance&#8212;Governance&#8212;Governance Documents.&#8221; We shall provide to any person without
charge, upon request, a copy of any of the foregoing materials. Any such request must be made in writing to Abeona Therapeutics
Inc., c/o Investor Relations, 1330 Avenue of the Americas, 33<sup>rd</sup> Floor, New York, NY 10019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_019"></span>ITEM
    11.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>EXECUTIVE
COMPENSATION</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this Item is contained in the 2021 Proxy Statement and is incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_020"></span>ITEM
    12. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>SECURITY
    OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this Item is contained in the 2021 Proxy Statement and is incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_021"></span>ITEM
    13. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>CERTAIN
    RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR&#160;&#160;INDEPENDENCE</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this Item is contained in the 2021 Proxy Statement and is incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_022"></span>ITEM
    14.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>PRINCIPAL
ACCOUNTING FEES AND SERVICES</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
information required by this Item is contained in the 2021 Proxy Statement and is incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 79 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>PART
IV</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_024"></span>ITEM
    15. </b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>EXHIBITS,
    FINANCIAL STATEMENT SCHEDULES</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">Page</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">a.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Financial
    Statements</span>. The following financial statements are submitted as part of this report:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#m_001">Report of Independent Registered Public Accounting Firm</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">F-1</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#m_002">Consolidated Balance Sheets at December 31, 2020 and 2019</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">F-2</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#m_003">Consolidated Statements of Operations and Comprehensive Loss for 2020 and 2019</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">F-3</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#m_005">Consolidated Statements of Stockholders&#8217; Equity for 2020 and 2019</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">F-4</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#m_006">Consolidated Statements of Cash Flows for 2020 and 2019</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">F-5</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#m_007">Notes to Consolidated Financial Statements</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">F-6</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">b.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Exhibits
    </span></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">Exhibit</span></td>
    <td style="width: 0.1in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Number</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Description
    of Document</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">3.1</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420419025271/tv520699_ex3-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Restated Certificate of Incorporation of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 3.1 of our Form 10-Q for the quarter ended March 31, 2019)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">3.2</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220009632/ex3-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Amended and Restated Bylaws of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 3.1 of our Form 8-K filed on May 21, 2020)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">4.1*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420415029230/v410265_ex4-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">2015 Equity Incentive Plan (incorporated by reference to Exhibit 4.1 to our Form S-8 filed May 11, 2015)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">4.2*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420416093059/v435577_def14a.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">2015 Equity Incentive Plan Amendment (incorporated by reference to our Definitive Proxy Statement on Schedule 14A filed on April 4, 2016)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">4.3</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220004015/ex4-4.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Description of Capital Stock of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 4.4 of our Form 10-K for the year ended December 31, 2019)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.1*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000031830600000003/0000318306-00-000003.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">401(k) Plan (incorporated by reference to Exhibit 10.20 of our Form 10-K for the year ended December 31, 1999)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.2*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000031830605000006/d05-def14a2.txt" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">2005 Equity Incentive Plan (incorporated by reference to Exhibit 1 of our Proxy Statement filed on April 18, 2005)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.3</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114036108006400/ex10-26.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Director Designation Agreement dated November 15, 2007, between the Company and SCO Capital Partners LLC (incorporated by reference to Exhibit 10.26 of our Form S-1 filed on March 11, 2008)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.4</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420415049282/v418191_ex10-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Agreement and Plan of Merger, dated May 5, 2015, by and among the Company, PlasmaTech Merger Sub Inc., Abeona Therapeutics LLC and Paul A. Hawkins, in his capacity as Member Representative (incorporated by reference to Exhibit 10.1 to our Form 10-Q for the quarter ended June 30, 2015)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.5</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220019566/ex10-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Form of Indemnification Agreement, between the Company and directors and officers of the Company (incorporated by reference to Exhibit 10.1 to our Form 8-K filed on October 16, 2020)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.6*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220020221/ex10-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Letter Agreement, dated October 26, 2020, between the Company and Michael Amoroso (incorporated by reference to Exhibit 10.1 of our Form 8-K filed on October 30, 2020)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.7*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420418058803/tv505450_ex10-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Offer Letter, effective October 19, 2018, by and between the Company and Edward Carr (incorporated by reference to Exhibit 10.1 of Form 8-K filed on November 9, 2018)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.8*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315219016905/ex10-3.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Letter Agreement, dated September 12, 2019, amending Offer Letter between the Company and Edward Carr, dated November 8, 2018 (incorporated by reference to Exhibit 10.3 of our Form 10-Q for the quarter ended September 30, 2019)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.9*</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220011653/ex10-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Offer Letter, dated June 18, 2020, between the Company and Edward Carr (incorporated by reference to Exhibit 10.1 of our Form 8-K filed on June 23, 2020)</span></a></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 80 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">10.10</span></td>
    <td style="width: 0.1in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420418045421/tv500697_ex1-1.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">Open Market Sale Agreement, dated August 17, 2018, by and between the Company and Jefferies LLC (incorporated by reference to Exhibit 1.1 of Form 8-K filed on August 20, 2018)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.11+</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420419014623/tv515695_ex10-18.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">License Agreement, dated November 4, 2018, between the Company and REGENXBIO Inc. (incorporated by reference to Exhibit 10.18 of our Form 10-K for the year ended December 31, 2018)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">10.12&#8224;</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315219016905/ex10-4.htm" style="-sec-extract: exhibit"><span style="font: 10pt Times New Roman, Times, Serif">First Amendment to License Agreement, dated November 4, 2019, between the Company and REGENXBIO Inc. (incorporated by reference to Exhibit 10.4 of our Form 10-Q for the quarter ended September 30, 2019)</span></a></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">21</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex21.htm">Subsidiaries of the registrant</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">23.1</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex23-1.htm">Consent of Whitley Penn LLP</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">31.1</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex31-1.htm">Principal Executive Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">31.2</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex31-2.htm">Principal Financial Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">32</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex32.htm">Principal Executive Officer Certification and Principal Financial Officer Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">101</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">The
    following materials from Abeona&#8217;s Annual Report on Form 10-K for the year ended December 31, 2020, formatted in Inline
    XBRL (Extensible Business Reporting Language): (i) Consolidated Balance Sheets at December 31, 2020 and 2019, (ii) Consolidated
    Statements of Operations and Comprehensive Loss for the years ended December 31, 2020 and 2019, (iii) Consolidated Statements
    of Stockholders&#8217; Equity for the years ended December 31, 2020 and 2019, (iv) Condensed Consolidated Statements of Cash
    Flows for the years ended December 31, 2020 and 2019, and (v) Notes to Condensed Consolidated Financial Statements.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">104</span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cover
    Page Interactive Data File (embedded within the Inline XBRL document and included in Exhibit 101).</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.58in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">*
Management contract or compensatory plan required to be filed as an Exhibit to this Form pursuant to Item 15c of the report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.58in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">+
Portions of this exhibit were omitted and filed separately with the SEC pursuant to a request for confidential treatment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.58in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8224;
Certain identified information has been excluded from this exhibit pursuant to Item 601(b)(10)(iv) of Regulation S-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_025"></span>ITEM
    16.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>FORM
10-K SUMMARY</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 81 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="a_026"></span>SIGNATURES</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report
to be signed on its behalf by the undersigned, thereunto duly authorized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">ABEONA
    THERAPEUTICS INC.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Michael Amoroso</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Michael
    Amoroso</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">President,
    Chief Executive Officer</span> and Director</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Principal
    Executive Officer</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Edward Carr</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Edward
    Carr</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Chief
    Accounting Officer</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Principal
    Financial and Accounting Officer</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Exchange Act of 1934, this Report has been signed below by the following persons on behalf
of the registrant and in the capacities and on the dates indicated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Michael Amoroso</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Michael
    Amoroso</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif">President, Chief Executive Officer and Director</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Principal
    Executive Officer</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Edward Carr</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Edward
    Carr</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Chief
    Accounting Officer</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Principal
    Financial and Accounting Officer</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Paul Mann</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Paul
    Mann, Director</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>s/
    Steven H. Rouhandeh</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Steven
    H. Rouhandeh, Director</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Chairman
    of the Board</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Christine Silverstein</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Christine
    Silverstein, Director</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    March 24, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
Todd Wider</i></span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Todd
    Wider, Director</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 82 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; text-transform: uppercase"><span id="m_001"></span>Report
of Independent Registered Public Accounting Firm</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Board
of Directors and Stockholders</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
Therapeutics Inc. and Subsidiaries</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Opinion
on the Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have audited the accompanying consolidated balance sheets of Abeona Therapeutics and Subsidiaries (the &#8220;Company&#8221;)
as of December 31, 2020 and 2019, and the related consolidated statements of operations and comprehensive loss, stockholders&#8217;
equity and cash flows for the years then ended, and the related notes (collectively referred to as the &#8220;financial statements&#8221;).
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the
Company as of December 31, 2020 and 2019, and the results of their operations and their cash flows for the years then ended, in
conformity with accounting principles generally accepted in the United States of America.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Basis
for Opinion</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">These
financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on
these financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (&#8220;PCAOB&#8221;) and are required to be independent with respect to the Company in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the
PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error
or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial
reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting, but
not for the purpose of expressing an opinion on the effectiveness of the entity&#8217;s internal control over financial reporting.
Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to
error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that our audits provide a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Critical
Audit Matters</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Critical
audit matters are matters arising from the current period audit of the financial statements that were communicated or required
to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements
and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit
matters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    WHITLEY PENN LLP</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have served as the Company&#8217;s auditor since 2006.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Plano,
Texas</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">March
24, 2021</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 83; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="m_002"></span>Abeona
Therapeutics Inc. and Subsidiaries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">CONSOLIDATED
BALANCE SHEETS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_307_111_zlSCmrlsI7g6" summary="xdx: Statement - Consolidated Balance Sheets" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_494_20201231" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49D_20191231" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--AssetsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center; font-weight: bold">ASSETS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--AssetsCurrentAbstract_i01B" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_maACzZoY_zkALDTGtxg5h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; width: 64%; text-align: left">Cash and cash equivalents</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,596,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">129,258,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--ShortTermInvestments_i02I_pp0p0_maACzZoY_z8uM5Ug8vnT5" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Short-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermInvestments" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,438,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0060">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pp0p0_maACzZoY_zPZZyIUoCpZh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Prepaid expenses and other current assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,708,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,132,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--AssetsCurrent_i02TI_pp0p0_mtACzZoY_maAz425_zGheNC5E9kv7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Total current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">97,742,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">132,390,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pp0p0_maAz425_zPaeFe7Hgv27" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Property and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,322,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,157,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_pp0p0_maAz425_zSKOyPfIRmp4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Right-of-use lease assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,032,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,047,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_pp0p0_maAz425_zgC2iHhjj56b" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Licensed technology, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,178,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--Goodwill_i01I_pp0p0_maAz425_zsuDRR0aUABj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,466,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,466,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_ecustom--OtherAssetsAndRestrictedCash_i01I_pp0p0_maAz425_zfEex5EeppQi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Other assets and restricted cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="abeo:OtherAssetsAndRestrictedCash" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,136,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="abeo:OtherAssetsAndRestrictedCash" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,144,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--Assets_i01TI_pp0p0_mtAz425_zfxDF8wKxA6c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 30pt; text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">151,198,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">223,382,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: center">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--AccountsPayableCurrent_i02I_pp0p0_maLCzVFP_zNZAmGLwBjVd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,695,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,763,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--AccruedLiabilitiesCurrent_i02I_pp0p0_maLCzVFP_zMrvrIqjWaY6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Accrued expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,410,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,543,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_pp0p0_maLCzVFP_zr80opWaf3v8" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,713,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,699,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--LoansPayableCurrent_i02I_pp0p0_maLCzVFP_zz1yWM4r1lZ2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Current portion of loan payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">330,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0102">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DueToRelatedPartiesCurrent_i02I_pp0p0_maLCzVFP_zBSdgiCezwPb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Payable to licensor</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">31,515,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">27,400,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--DeferredRevenueCurrent_i02I_pp0p0_maLCzVFP_zJlPX4wnHQc4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Deferred revenue</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenueCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">296,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenueCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">296,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--LiabilitiesCurrent_i02TI_pp0p0_mtLCzVFP_maLzaSa_zyBydoxDK4Qj" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Total current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">41,959,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">38,701,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--LongTermLoansPayable_i01I_pp0p0_maLzaSa_zCjFZtPZRmSc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Loan payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,428,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0114">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_pp0p0_maLzaSa_zXQz0jXsaZt8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,260,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,251,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--Liabilities_i01TI_pp0p0_mtLzaSa_maSEzA8U_maLASEzBKg_z0L3eBKS8426" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">48,647,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,952,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0_maSEzA8U_maLASEzBKg_zp87kCJDz07k" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Commitments and contingencies</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0122">&#160;</span></td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0123">&#160;</span></td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--StockholdersEquityAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; equity:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--CommonStockValue_i02I_pp0p0_maSEz3jp_zBZ7lj63qr17" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Common stock - $<span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_c20201231_pii" title="Common stock, par value"><span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_c20191231_pii" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.01</ix:nonFraction></ix:nonFraction></span></span> par value; authorized <span id="xdx_906_eus-gaap--CommonStockSharesAuthorized_c20201231_pii" title="Common stock, shares authorized"><span id="xdx_90E_eus-gaap--CommonStockSharesAuthorized_c20191231_pii" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000,000</ix:nonFraction></ix:nonFraction></span></span> shares;&#160;&#160;issued and outstanding <span id="xdx_90F_eus-gaap--CommonStockSharesIssued_c20201231_pii" title="Common stock, shares issued"><span id="xdx_908_eus-gaap--CommonStockSharesOutstanding_c20201231_pii" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">96,131,678</ix:nonFraction></ix:nonFraction></span></span> at December 31, 2020; &#160;&#160;issued and outstanding <span id="xdx_907_eus-gaap--CommonStockSharesIssued_c20191231_pii" title="Common stock, shares issued"><span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_c20191231_pii" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">83,622,135</ix:nonFraction></ix:nonFraction></span></span> at December 31, 2019;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">961,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">836,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--AdditionalPaidInCapitalCommonStock_i02I_pp0p0_maSEz3jp_zcL2jbqrQ3Mf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapitalCommonStock" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">672,304,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapitalCommonStock" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">664,064,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_pp0p0_maSEz3jp_zJNkU2yv69hj" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accumulated deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">570,704,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">486,470,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i02I_pp0p0_maSEz3jp_zWWSEcObOefc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated other comprehensive loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">10,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0154">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--StockholdersEquity_i02TI_pp0p0_mtSEz3jp_mtSEzA8U_maLASEzBKg_zxrAo2vrnNoe" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total stockholders&#8217; equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">102,551,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">178,430,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pp0p0_mtLASEzBKg_z5ZqcgJzGBE7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total liabilities and stockholders&#8217; equity</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">151,198,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">223,382,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these consolidated statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 84; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="m_003"></span>Abeona
Therapeutics Inc. and Subsidiaries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_307_113_zGpdCv8l1b0c" summary="xdx: Statement - Consolidated Statements of Operations and Comprehensive Loss" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49D_20200101_20201231" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49C_20190101_20191231" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--RevenuesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Revenues:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="width: 64%; text-align: left; padding-bottom: 1.5pt">License and other revenues</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200101__20201231__srt--ProductOrServiceAxis__custom--LicenseAndOtherRevenuesMember_pp0p0" title="Total revenues" style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-01-012020-12-31_custom_LicenseAndOtherRevenuesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000,000</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20190101__20191231__srt--ProductOrServiceAxis__custom--LicenseAndOtherRevenuesMember_zuwKGZDKQdkf" title="Total revenues" style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0167">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_pp0p0_maOILzyJT_zZP9mQUKywBb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0170">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Expenses:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_i01_pp0p0_maOEzT6e_zUe3Tgw9z4Qb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Research and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,139,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">48,566,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_pp0p0_maOEzT6e_zj2roSdeadbk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">General and administrative</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">23,779,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,705,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--DepreciationDepletionAndAmortization_i01_pp0p0_maOEzT6e_z58ENwoScrVe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,586,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,819,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--OtherCostAndExpenseOperating_i01_pp0p0_maOEzT6e_zjQ8K2F6wcGg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Licensed technology impairment charge</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,916,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0185">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--OperatingExpenses_i01T_pp0p0_mtOEzT6e_msOILzyJT_ztQ4mARLjeA7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Total expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">91,420,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">77,090,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--OperatingIncomeLoss_iT_pp0p0_mtOILzyJT_maNILzhvY_z8pbMQW6X32f" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Loss from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">81,420,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">77,090,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_ecustom--InterestAndMiscellaneousIncome_maNILzhvY_zblGjvplS6A8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Interest and miscellaneous income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:InterestAndMiscellaneousIncome" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,301,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:InterestAndMiscellaneousIncome" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,208,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNILzhvY_z8orLaKl8Kr5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest and other expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,115,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">400,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_pp0p0_mtNILzhvY_maOCILNzjGK_zMOoRUDYh7J3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net loss</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">84,234,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">76,282,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--EarningsPerShareBasicAndDiluted_i_pii" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Basic and diluted loss per common share</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.91</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">1.51</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_i_pii" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Weighted average number of common shares outstanding &#8211; basic and
    diluted</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">92,663,574</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,354,596</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossTaxAbstract_iB" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Other comprehensive loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_i01_pp0p0_maOCILNzjGK_zXcFcyPB0f64" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in unrealized losses related to &#160;available-for-sale debt securities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">10,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0212">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--ComprehensiveIncomeNetOfTax_i01_pp0p0_mtOCILNzjGK_z6YBvuvi1sN5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Comprehensive loss</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">84,244,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">76,282,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these consolidated statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 85; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="m_005"></span><b>Abeona
Therapeutics Inc. and Subsidiaries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">CONSOLIDATED
STATEMENTS OF STOCKHOLDERS&#8217; EQUITY</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_114_zbi4JEGGq6Pl" summary="xdx: Statement - Consolidated Statements of Stockholders&apos; Equity" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_znijTTdrR05b" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_4B4_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zDBEqgQqtGL2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Capital</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_4BA_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zO8sfVMjkRLg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Deficit</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_us-gaap--AccumulatedOtherComprehensiveIncomeMember_zrcpjUcqbpB7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loss</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_4B1_zPEIEAnVmNsl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Accumulated</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Additional</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Other</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Common Stock</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Paid-in</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Accumulated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Comprehensive</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Stockholders&#8217;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Capital</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Deficit</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Loss</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_43D_c20190101__20191231_eus-gaap--StockholdersEquity_iS_zLpvWhhJogp4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%">Balance, December 31, 2018</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--SharesOutstanding_iS_pii_c20181231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zMpHtB51TPF6" title="Beginning balance, shares" style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2018-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">47,944,486</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2018-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">479,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2018-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">543,754,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2018-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">410,188,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0220">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2018-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">134,045,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0225">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,338,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0227">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0228">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,338,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0231">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0233">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0234">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_ecustom--IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Issuance of common stock and pre-funded warrants &#160;in connection with public offering, net
    of offering costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_c20190101__20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares" style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,382,945</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">324,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">95,648,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0239">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0240">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">95,972,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueOther_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Issuance of common stock under open market sale agreement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesOther_pii_c20190101__20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSWhdhWvCtH5" title="Issuance of common stock under open market sale agreement, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,086,950</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,930,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0247">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0248">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,961,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Issuance of common stock in connection with the exercise of stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20190101__20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Issuance of common stock in connection with the exercise of stock options, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">303,129</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">966,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0255">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0256">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">969,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_ecustom--StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Issuance of common stock in connection with restricted share awards, net of
    cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_c20190101__20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Issuance of common stock in connection with restricted share awards, net of cancellations, shares" style="text-align: right"><ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">354,625</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0263">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0264">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0265">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_ecustom--StockIssuedDuringPeriodValueIssuedForLicensingAgreements_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shares returned in connection with arbitration <br /> &#160;ruling on licensing agreement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--StockIssuedDuringPeriodSharesIssuedForLicensingAgreements_c20190101__20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Shares returned in connection with arbitration ruling on licensing agreement, shares" style="text-align: right">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="Shares">450,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements" contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements" contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,467,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0271">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0272">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,472,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40D_ecustom--IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_i_pp0p0" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Issuance of common stock in connection with the exercise of pre-funded warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_ecustom--IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_i_pii" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Issuance of common stock in connection with the exercise of pre-funded warrants, shares</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_zloWqZxaBPeb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other comprehensive loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0295">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0296">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">76,282,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0298">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">76,282,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_43C_c20190101__20191231_eus-gaap--StockholdersEquity_iE_zp4pp4rwuLE9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance, December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--SharesOutstanding_iE_pii_c20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyVgsA5qN5xc" title="Ending balance, shares" style="text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">83,622,135</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">836,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">664,064,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">486,470,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0304">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">178,430,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_43C_c20200101__20201231_eus-gaap--StockholdersEquity_iS_zULyzg7olNPh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance, December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--SharesOutstanding_iS_pii_c20191231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zk7GkXIPvEt3" title="Beginning balance, shares" style="text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">83,622,135</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">836,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">664,064,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">486,470,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0312">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">178,430,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_z3tJ3KbCe2J5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0317">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,853,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0319">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0320">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,853,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_zNbhZZjEBzCk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0323">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,334,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0325">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0326">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,334,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_zro2PbJx2SCd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Issuance of common stock in connection with the <br /> exercise of stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Issuance of common stock in connection with the exercise of stock options, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">77,560</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">176,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0331">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0332">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">177,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_ecustom--StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_zV6X7b1qumXa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Issuance of common stock in connection <br /> &#160;with restricted share awards, net of cancellations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Issuance of common stock in connection with restricted share awards, net of cancellations, shares" style="text-align: right"><ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,414,928</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">34,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0339">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0340">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0341">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_ecustom--IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_zqOmGEd6YHC3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Issuance of common stock in connection with the <br /> &#160;exercise of pre-funded warrants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_c20200101__20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Issuance of common stock in connection with the exercise of pre-funded warrants, shares" style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,017,055</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">90,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">89,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0347">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0348">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--NetIncomeLoss_zAGfOnkL7dQ2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0353">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0354">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">84,234,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0356">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">84,234,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_407_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Other comprehensive loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0359">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0360">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0361">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_43E_c20200101__20201231_eus-gaap--StockholdersEquity_iE_z9i7b6h4VVc5" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Balance, December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--SharesOutstanding_iE_pii_c20201231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zEdgtzJW7xGk" title="Ending balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">96,131,678</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">961,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">672,304,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">570,704,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,551,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these consolidated statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 86; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="m_006"></span>Abeona
Therapeutics Inc. and Subsidiaries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">CONSOLIDATED
STATEMENTS OF CASH FLOWS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30A_112_zJDRDUFELMra" summary="xdx: Statement - Consolidated Statements of Cash Flows" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_496_20200101__20201231_zbdE1rYQ5Mwb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49B_20190101__20191231_zpO8ff9JIQ8f" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Cash flows from operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--NetIncomeLoss_i01_pp0p0_maNOB_zDAdedlTE03d" style="vertical-align: bottom; background-color: White">
    <td style="width: 64%; text-align: left">Net loss</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">84,234,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">76,282,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
<tr id="xdx_403_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Adjustments to reconcile net loss to cash used in operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--OtherCostAndExpenseOperating_i02_pp0p0_maNOB_zbjZAfQdi8Hk" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Non-cash licensed technology impairment charge</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,916,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0383">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_i02_pp0p0_maNOB_zV495TjBRbH8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,586,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,819,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--AllocatedShareBasedCompensationExpense_i02_pp0p0_maNOB_ztsqX89okXoc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,853,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,338,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_ecustom--AllocatedShareBasedCompensationExpenseRestrictedStock_i02_pp0p0_maNOB_z78jb4GnGaU2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:AllocatedShareBasedCompensationExpenseRestrictedStock" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,334,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:AllocatedShareBasedCompensationExpenseRestrictedStock" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_401_ecustom--NoncashInterestExpense_i02_pp0p0_maNOB_zQRsV7UBrv8b" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Non-cash interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:NoncashInterestExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">600,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0395">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_ecustom--AccretionAndInterestOnShorttermInvestments_i02N_pp0p0_di_msNOB_zBCfj648HDp3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Accretion and interest on short-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:AccretionAndInterestOnShorttermInvestments" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">70,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:AccretionAndInterestOnShorttermInvestments" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">266,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40F_eus-gaap--AccretionExpense_i02_pp0p0_maNOB_zDlTGh5zSPhh" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accretion of right-of-use lease assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccretionExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,015,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccretionExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">858,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--OtherNoncashIncomeExpense_i02N_pp0p0_di_msNOB_z5Dg2t7A7bD9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Other</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherNoncashIncomeExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">347,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherNoncashIncomeExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">367,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i02B" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Change in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--IncreaseDecreaseInReceivables_i03N_pp0p0_di_msNOB_zJbAGMRgUlYc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Receivables</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0409">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInReceivables" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">81,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i03N_pp0p0_di_msNOB_zPlZJ8enY1Hf" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Prepaid expenses and other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">424,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">670,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOtherNoncurrentAssets_i03N_pp0p0_di_msNOB_zfTPV6DQOKe7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherNoncurrentAssets" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">127,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherNoncurrentAssets" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_ecustom--IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_i03N_pp0p0_di_msNOB_zjOkNiY9yAtd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accounts payable, accrued expenses and lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,178,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,707,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_40C_ecustom--IncreaseDecreaseInPayableToLicensor_i03N_pp0p0_di_msNOB_zgqqYOZSFpL4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Change in payable to licensor</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="abeo:IncreaseDecreaseInPayableToLicensor" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,515,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="abeo:IncreaseDecreaseInPayableToLicensor" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,600,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_pp0p0_mtNOB_maCCERCzd3v_z2Ex72gzQh7k" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net cash used in operating activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">35,019,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">62,820,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Cash flows from investing activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_pp0p0_di_msNCPBUzQiT_zUpDiy2XSYf5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Capital expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,336,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,309,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_402_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_pp0p0_di_msNCPBUzQiT_zOSlLQF6U8H5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Acquisition of licensed technology</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0433">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">199,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_406_eus-gaap--PaymentsToAcquireShortTermInvestments_i01N_pp0p0_di_msNCPBUzQiT_zqqOHQlwOxy2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of short-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireShortTermInvestments" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">170,472,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0437">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments_i01_pp0p0_maNCPBUzQiT_zrSBYWJimBn5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Proceeds from maturities of short-term investments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">88,094,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,484,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_pp0p0_mtNCPBUzQiT_maCCERCzd3v_zdfiJAwipvf8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net cash (used in)/provided by investing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">83,714,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">59,976,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Cash flows from financing activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--ProceedsFromNotesPayable_i01_pp0p0_maNCPBUzxhv_zObwEkjdCvl8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Proceeds from loan payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromNotesPayable" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,758,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0449">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_ecustom--ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_i01N_pp0p0_di_msNCPBUzxhv_zmeMQINszMWh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Proceeds from issuance of common stock and pre-funded warrants in public offering, net of
    offering costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">95,972,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_maNCPBUzxhv_zUWukmxyEUt7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Proceeds from open market sales of common stock</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0454">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,961,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--ProceedsFromStockOptionsExercised_i01_pp0p0_maNCPBUzxhv_ziRNaV4NR5nc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Proceeds from exercise of stock options</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">177,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">969,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_pp0p0_mtNCPBUzxhv_maCCERCzd3v_zPqAxN9Hnc18" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net cash provided by financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,936,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">113,902,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_pp0p0_mtCCERCzd3v_zPY2akZjwe9k" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net (decrease)/increase in cash, cash equivalents and restricted cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">116,797,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">111,058,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Cash, cash equivalents and restricted cash at beginning of year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">130,368,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2018-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,310,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Cash, cash equivalents and restricted cash at end of year</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,571,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">130,368,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--SupplementalCashFlowInformationAbstract_iB_ztr9NbFiDdBh" style="vertical-align: bottom; background-color: White">
    <td style="text-decoration: underline; font-style: italic; text-align: left">Supplemental cash flow information:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i01E_pp0p0_zFbOlHF3Gap4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Cash and cash equivalents</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,596,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">129,258,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--RestrictedCashAndCashEquivalents_i01E_pp0p0_zT0oz7zMy6Mh" style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; text-align: left; padding-bottom: 1.5pt">Restricted cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:RestrictedCashAndCashEquivalents" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">975,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:RestrictedCashAndCashEquivalents" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,110,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_i01E_pp0p0_zJ2XWybU62fb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left; padding-bottom: 2.5pt">Total cash, cash equivalents and restricted cash</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,571,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">130,368,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40C_ecustom--SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement_pp0p0_ztVxpRowX8bl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Shares returned in connection with arbitration ruling on licensing agreement</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0484">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="abeo:SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,472,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_401_eus-gaap--InterestPaidNet_zSMbpxmQaBzb" style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; text-align: left">Cash paid for interest</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0487">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0488">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--IncomeTaxesPaidNet_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Cash paid for taxes</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0490">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0491">-</span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The accompanying notes are an integral part
of these consolidated statements.&#160;</span></p>
<!-- Field: Split-Segment; Name: FF -->
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 87; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="m_007"></span><b>Abeona
Therapeutics Inc. and Subsidiaries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-align: justify; text-indent: -63pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock"><p id="xdx_809_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zpYFgZnmOWW2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
1 -  <span><span id="xdx_824_zQ6fOr3rbGmj">NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="abeo:NatureOfOperationsPolicyTextBlock"><p id="xdx_846_ecustom--NatureOfOperationsPolicyTextBlock_z9xFb0PKOMdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span><span id="xdx_86D_zM3WwuNcEyl8">Nature
of Operations</span></span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
Therapeutics Inc. (together with our subsidiaries, &#8220;we,&#8221; &#8220;our,&#8221; &#8220;Abeona&#8221; or the &#8220;Company&#8221;),
a Delaware corporation, is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening
rare genetic diseases. Our lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive
dystrophic epidermolysis bullosa (&#8220;RDEB&#8221;), (ii) ABO-102, an adeno-associated virus (&#8220;AAV&#8221;)-based gene
therapy for Sanfilippo syndrome type A (&#8220;MPS IIIA&#8221;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome
type B (&#8220;MPS IIIB&#8221;). We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other
diseases and next-generation AAV-based gene therapies using the novel AIM&#8482; capsid platform that we have exclusively licensed
from the University of North Carolina at Chapel Hill, and internal AAV vector research programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements
follows:</span></p>

</ix:nonNumeric><p id="xdx_850_zfuSmX1KZFpk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z1Fe0iCKBIC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86E_zwttNdHGx0Vh">Principles
of Consolidation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
consolidated financial statements include the financial statements of Abeona Therapeutics Inc. and our wholly-owned subsidiaries.
All intercompany balances and transactions have been eliminated in consolidation.</span></p>

</ix:nonNumeric><p id="xdx_853_z2TWMAlnM6U5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock"><p id="xdx_84A_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_znkZbw0hOW3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86F_zfdnud5NFwQ2">Uses
and Sources of Liquidity</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
financial statements have been prepared on the going concern basis, which assumes the Company will have sufficient cash to pay
its operating expenses, as and when they become payable, for a period of at least 12 months from the date the financial report
was issued.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had cash, cash equivalents and short-term investments of $<span id="xdx_90F_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20201231_zqWvaQlGSX68" title="Cash, cash equivalents and short-term investments"><ix:nonFraction name="us-gaap:CashCashEquivalentsAndShortTermInvestments" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">95.0</ix:nonFraction></span> million and net assets of $<span id="xdx_90C_eus-gaap--AssetsNet_iI_pn5n6_c20201231_zP5KHLad7GFj" title="Net assets"><ix:nonFraction name="us-gaap:AssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">102.6</ix:nonFraction></span> million.
For the year ended December 31, 2020, we had cash outflows from operations of $<span id="xdx_903_ecustom--NetCashProvidedByUsedInOperatingActivity_pn5n6_c20200101__20201231_zrKyVrCAJZI7" title="Net cash used in operating activities"><ix:nonFraction name="abeo:NetCashProvidedByUsedInOperatingActivity" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">35.0</ix:nonFraction></span> million. We have not generated significant
product revenues and have not achieved profitable operations. There is no assurance that profitable operations will ever be achieved,
and, if achieved, could be sustained on a continuing basis. In addition, development activities, clinical and nonclinical testing,
and commercialization of our products will require significant additional financing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
are subject to a number of risks similar to other life science companies, including, but not limited to, risks related to the
successful discovery and development of product candidates, obtaining the necessary regulatory approval to market our product
candidates, raising additional capital to continue to fund our operations, development of competing drugs and therapies, protection
of proprietary technology and market acceptance of our products. As a result of these and other risks and the related uncertainties,
there can be no assurance of our future success. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Based
upon our current operating plans, we believe that we have sufficient resources to fund operations through at least the
next 12 months with our existing cash, cash equivalents and short-term investments. We will need to secure additional funding
in the future, to carry out all our planned research and development activities. If we are unable to obtain additional financing
or generate license or product revenue, the lack of liquidity and sufficient capital resources could have a material adverse effect
on our future prospects. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 88; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"></span></p>

</ix:nonNumeric><p id="xdx_85E_zMu3d3YX4dTi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_840_eus-gaap--UseOfEstimates_zQ4QYqwAUyi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86A_zya1zbqWfz13">Use
of Estimates</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America (&#8220;U.S. GAAP&#8221;) requires management to make estimates and assumptions that affect the reported amount of
assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenue and expenses during the reported period. Actual results could differ from these estimates and assumptions.</span></p>

</ix:nonNumeric><p id="xdx_851_zeUcH211FANh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z7BmSGS3vpqi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_868_zRteN58kYJ16">Cash
and Cash Equivalents </span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain
deposits primarily in financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal
Deposit Insurance Corporation (&#8220;FDIC&#8221;). We have not experienced any losses related to amounts in excess of FDIC limits.
</span></p>

</ix:nonNumeric><p id="xdx_856_zH8vRYPh4OV4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:MarketableSecuritiesPolicy"><p id="xdx_84D_eus-gaap--MarketableSecuritiesPolicy_zscOYrZbucP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_861_zJaEHEEtx9S7">Short-term
Investments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Short-term
investments consist of investments in U.S. government, U.S. agency and U.S. treasury securities. We determine the appropriate
classification of the securities at the time they are acquired and evaluate the appropriateness of such classifications at each
balance sheet date. We classify our short-term investments as available-for-sale pursuant to Accounting Standards Codification
(&#8220;ASC&#8221;) 320, <i>Investments &#8211; Debt and Equity Securities</i>. Investments classified as current have maturities
of less than one year. We review our short-term investments for other-than-temporary impairment whenever the fair value of a marketable
security is less than the amortized cost and evidence indicates that a short-term investment&#8217;s carrying amount is not recoverable
within a reasonable period of time.</span></p>

</ix:nonNumeric><p id="xdx_851_z8CQzpYFB0v5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjTodleFJBVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_z9n9a2CfvqQ7">Property
and Equipment</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Property
and equipment are recorded at cost. Depreciation is provided using the straight-line method over estimated useful lives ranging
from <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zBLBwFsS4kC" title="Property and equipment estimated useful lives::XDX::P3Y"><span style="-sec-ix-hidden: xdx2ixbrl0515">three</span></span> to <span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zrtuSZkI2t38" title="Property and equipment estimated useful lives::XDX::P7Y"><span style="-sec-ix-hidden: xdx2ixbrl0517">seven</span></span> years for equipment and <span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zHjdSn8UH58e" title="Property and equipment estimated useful lives::XDX::P5Y"><span style="-sec-ix-hidden: xdx2ixbrl0519">five</span></span> to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zYTErQKoi8m5" title="Property and equipment estimated useful lives::XDX::P10Y"><span style="-sec-ix-hidden: xdx2ixbrl0521">ten</span></span> years for leasehold improvements. Expenditures for major renewals and
betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred.
The cost of assets sold or abandoned, and the related accumulated depreciation are eliminated from the accounts and any gains
or losses are recognized in the accompanying consolidated statements of operations of the respective period.</span></p>

</ix:nonNumeric><p id="xdx_856_zTqh3vpCOnU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 89; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zjCy1kfhJ4fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86E_zq5w930XLWv">Leases</span>
</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for leases in accordance with ASC 842, <i>Leases</i>. Right-of-use lease assets represent our right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The measurement
of lease liabilities is based on the present value of future lease payments over the lease term. As our leases do not provide
an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining
the present value of future lease payments. The right-of-use asset is based on the measurement of the lease liability and includes
any lease payments made prior to or on lease commencement and excludes lease incentives and initial direct costs incurred, as
applicable. Rent expense for our operating leases is recognized on a straight-line basis over the lease term. We do not have any
leases classified as finance leases. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Our
leases do not have significant rent escalation, holidays, concessions, material residual value guarantees, material restrictive
covenants or contingent rent provisions. Our leases include both lease (e.g., fixed payments including rent, taxes, and insurance
costs) and non-lease components (e.g., common-area or other maintenance costs), which are accounted for as a single lease component
as we have elected the practical expedient to group lease and non-lease components for all leases. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Most
leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion; therefore,
the majority of renewals to extend the lease terms are not included in our right-of-use assets and lease liabilities as they are
not reasonably certain of exercise. We regularly evaluate the renewal options and when they are reasonably certain of exercise,
we include the renewal period in our lease term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 842 are included in Note 12.</span></p>

</ix:nonNumeric><p id="xdx_85C_zE7S0HLHeT1d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p id="xdx_846_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zLUe6Qw1Il37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_z71ViAYBBPL3">Licensed
Technology</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have entered into agreements to license the rights to certain technologies. We recorded the purchase price paid for the license,
which represents fair value, on our consolidated balance sheet. We maintain licensed technology on our consolidated balance sheet
until either the licensed technology agreement underlying it is completed or the asset becomes impaired. When we determine that
an asset has become impaired or we abandon a project, we write down the carrying value of the related intangible asset to its
fair value and take an impairment charge in the period in which the impairment occurs. Licensed technology is amortized over the
life of the patent or the agreement and periodically reviewed for impairment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
test our intangible assets for impairment on an annual basis, or more frequently if indicators are present or changes in circumstance
suggest that impairment may exist. Events that could result in an impairment, or trigger an interim impairment assessment, include
the receipt of additional clinical or nonclinical data regarding our drug candidate or a potentially competitive drug candidate,
changes in the clinical development program for a drug candidate or new information regarding potential sales for the drug. In
connection with each annual impairment assessment and any interim impairment assessment, we compare the fair value of the asset
as of the date of the assessment with the carrying value of the asset on our consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $<span id="xdx_90C_ecustom--NoncashLicensedTechnologyImpairmentCharge_pn5n6_c20200101__20201231_zjJwCtSHpwsd" title="Non-cash licensed technology impairment charge"><ix:nonFraction name="abeo:NoncashLicensedTechnologyImpairmentCharge" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">32.9</ix:nonFraction></span> million non-cash impairment charge in 2020. We did not recognize any impairment charges to related licensed technology
in 2019.</span></p>

</ix:nonNumeric><p id="xdx_852_zlU3Xpu53DIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z174FPLRkjH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_865_zuCAyJGKOSOi">Goodwill</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, goodwill of $<span id="xdx_90B_eus-gaap--Goodwill_iI_pn5n6_c20201231_zSQm9WjVKPsb" title="Goodwill"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">32.5</ix:nonFraction></span> million was recorded on the Company&#8217;s consolidated balance sheet. In accordance
with ASC 350, <i>Intangibles &#8212; Goodwill and Other, </i>goodwill is tested annually for impairment and whenever changes in
circumstances occur that would indicate impairment. The Company did not recognize any impairment charges related to goodwill in
2020 or 2019.</span></p>

</ix:nonNumeric><p id="xdx_85D_zr35jE1ysR25" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 90; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"><p id="xdx_843_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zeN88T066XPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86D_zRpC5hQk8Gne">Restricted
Cash</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Restricted
cash is recorded within other assets and restricted cash in the accompanying consolidated balance sheets and is included as a
component of cash, cash equivalents and restricted cash on our consolidated statements of cash flows. </span></p>

</ix:nonNumeric><p id="xdx_851_zkKuS2l5nxB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z6RkQC23lOf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_ztP5VrssQEW5">Segments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
Company operates in a <span id="xdx_909_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20200101__20201231_z5uDtDVP6gO3" title="::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0536">single
</span></span></span><span style="font: normal 10pt Times New Roman, Times, Serif">segment. The Company&#8217;s
chief operating decision maker, its Chief Executive Officer, manages the Company&#8217;s operations on a consolidated basis
for the purpose of allocating resources.</span></p>

</ix:nonNumeric><p id="xdx_85E_z77yJ77IecJd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zLkn2sgPwtC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_860_zoqRQhaOZIG7">Revenue
Recognition</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for contracts with customers in accordance with ASC 606, <i>Revenue from Contracts with Customers</i>. ASC 606 applies
to all contracts with customers, except for contracts that are within the scope of other standards. Under ASC 606, an entity recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the
entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity
determines are within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a
customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies
a performance obligation. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 606 are included in Note 8. </span></p>

</ix:nonNumeric><p id="xdx_855_zaGX4Ttw2Cl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy"><p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_ziiM0XQDYTp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86D_ztt65YYxgCf4">Research
and Development Expenses</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Research
and development costs are expensed as incurred. Research and development expenses include, but are not limited to, payroll and
personnel expense, lab supplies, preclinical, development cost, clinical trial expense, manufacturing, and consulting. The cost
of materials and equipment or facilities that are acquired for research and development activities and that have alternative future
uses are capitalized when acquired.</span></p>

</ix:nonNumeric><p id="xdx_85F_z730ddeBmBNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock"><p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z30O3xRBGo9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_zfbo01gSuBli">General
and Administrative Expenses</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">General
and administrative expenses primarily consist of personnel, contract personnel, personnel-related expenses to support our administrative
and operating activities, facility costs and professional expenses (i.e., legal expenses) and investor relations fees.</span></p>

</ix:nonNumeric><p id="xdx_859_zaqtCWagnlT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zJYPrR7aNxy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_z9fwv88zwu49">Income
Taxes</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carryforwards. 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. A valuation allowance is provided for deferred tax assets to the extent
their realization is in doubt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for uncertain income tax positions in accordance with ASC 740, <i>Income Taxes</i>. Interest costs and penalties related
to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial
statements. For 2020 and 2019, we did not recognize any uncertain tax positions, interest or penalty expense related to income
taxes. It is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the
next 12 months. We file U.S. federal and state income tax returns as necessary. The federal return generally has a three-year
statute of limitations and most states have a four-year statute of limitations; however, the taxing authorities are allowed to
review the tax year in which the net operating loss was generated when the loss is utilized on a tax return. We currently do not
have any open income tax audits.</span></p>

</ix:nonNumeric><p id="xdx_850_zsFkjFVRkx58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 91; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z8qB2vgf3iB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86F_z6ArvjfGuRhb">Loss
Per Common Share</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have presented basic and diluted loss per common share on the statement of operations and comprehensive loss. Basic and diluted
net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and shares underlying
&#8220;pre-funded&#8221; warrants outstanding during the period. The &#8220;pre-funded&#8221; warrants were included in the computation
of basic net loss per share as the exercise price was negligible and the warrants were fully vested and exercisable. In October
2020, all of the <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pii" title="Warrants converted to shares"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" contextRef="AsOf2020-10-31_custom_PreFundedWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,017,055</ix:nonFraction></span> &#8220;pre-funded&#8221; warrants were exercised and converted into shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#8220;non-pre-funded&#8221; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span><span><span id="xdx_8B0_zeQY8b1M9tGh" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Warrants</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" title="Total" style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0552">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" title="Total" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2019-01-012019-12-31_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">70,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Restricted stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,952,499</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">354,625</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Stock options</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" title="Total" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-12-31_custom_StockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,685,539</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" title="Total" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2019-01-012019-12-31_custom_StockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,055,395</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,638,038</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,480,020</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AE_zQzya0WPY1pc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zXhGV14bGtNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86C_zOGyntI5S8P3">Stock-Based
Compensation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
account for stock-based compensation expense in accordance with ASC 718, <i>Stock Based Compensation</i>. We measure the cost
of the employee/director/consultant services received in exchange for an award of equity instruments based on the grant date fair
value for the employees and directors and vesting date fair value for consultants of the award. We use the Black-Scholes option
pricing model to determine the fair value of options on the grant date which includes assumptions for expected volatility, risk-free
interest rate, dividend yield and estimated expected term. We use the closing price of our common stock as quoted on the Nasdaq
to determine the fair value of restricted stock. We account for forfeitures as they occur, which may result in the reversal of
compensation costs in subsequent periods as the forfeitures arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of modifications to share-based awards are determined using Hull White I lattice model which includes assumptions for
expected volatility, risk-free interest rate, dividend yield and performance period. If a share-based compensation award is modified
after the grant date, incremental compensation expense, if any, is recognized in an amount equal to the excess of the fair value
of the modified award over the fair value of the original award immediately before the modification. Incremental compensation
expense for vested awards is recognized immediately. For unvested awards, the sum of the incremental compensation expense and
the remaining unrecognized compensation expense for the original award on the modification date is recognized over the modified
service period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z1LUBzVBUqhh" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" title="Stock option-based compensation expense included in operating expense" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,126,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" title="Total stock based compensation expense" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,932,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" title="Stock option-based compensation expense included in operating expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,727,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" title="Total stock based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,406,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock option-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" title="Total stock based compensation expense" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,853,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" title="Total stock based compensation expense" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,338,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" title="Total stock based compensation expense" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,853,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" title="Total stock based compensation expense" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,338,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" title="Tax benefit" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" title="Tax benefit" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0590">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Stock option-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" title="Stock based compensation expense, net of tax" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,853,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" title="Stock based compensation expense, net of tax" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,338,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A8_zNFIwVNm8fn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 92; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B2_zoa1JhMGMe58" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" title="Total stock based compensation expense" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">957,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" title="Total stock based compensation expense" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">454,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" title="Total stock based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,377,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" title="Total stock based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">445,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Restricted stock-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Restricted stock-based compensation expense included in operating expense" style="text-align: right"><ix:nonFraction name="us-gaap:RestrictedStockExpense" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,334,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Restricted stock-based compensation expense included in operating expense" style="text-align: right"><ix:nonFraction name="us-gaap:RestrictedStockExpense" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Total stock based compensation expense" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,334,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Total stock based compensation expense" style="text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Tax benefit" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0614">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Tax benefit" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0616">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Restricted stock-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Stock based compensation expense, net of tax" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax" contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,334,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" title="Stock based compensation expense, net of tax" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax" contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">899,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AA_zVtY2AnejDnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 718 are included in Note 9.</span></p>

</ix:nonNumeric><p id="xdx_85F_zy3AjGVToire" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock"><p id="xdx_80D_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zqiD3HrTeBD1" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; <span id="xdx_825_zcC1lwLtV1e9">SHORT-TERM INVESTMENTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock"><p id="xdx_896_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zVm7TyyrtT4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the available-for-sale investments held as of December 31, 2020. There were <span id="xdx_908_eus-gaap--AvailableForSaleSecuritiesGrossRealizedGainLossNet_pp0p0_do_c20190101__20191231_znTrrzlwnUpk" title="Available-for-sale Securities, Gross Realized Gain (Loss)">no</span> available-for-sale investments
as of December 31, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span><span id="xdx_8BC_zXvXc3LuE8T9" style="display: none">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-indent: 20pt; text-align: left"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">U.S. government and agency securities and treasuries</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" title="U.S. government and agency securities and treasuries" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,438,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A2_z9EC4RVHAHv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
amortized cost of the available-for-sale investments, which is adjusted for amortization of premiums and accretion of discounts
to maturity, was $<span id="xdx_908_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201231_pp0p0" title="Debt Securities, Available-for-sale, Amortized Cost"><ix:nonFraction name="us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,448,000</ix:nonFraction></span> as of December 31, 2020. There were no significant realized gains or losses recognized on the sale
or maturity of available-for-sale investments during the years ended December 31, 2020 or 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_ztOE8iHoCz69" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
3 - <span id="xdx_828_zOsbj5ELVpTi">PROPERTY AND EQUIPMENT</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_z06BLcrF5Ti4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B8_zjjwVgo8PSXh" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Laboratory equipment</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" title="Property and equipment, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_custom_LaboratoryEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,160,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" title="Property and equipment, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2019-12-31_custom_LaboratoryEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,031,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Furniture and office equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_custom_FurnitureAndOfficeEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,818,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2019-12-31_custom_FurnitureAndOfficeEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,710,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,602,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2019-12-31_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,573,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Construction work-in-progress</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" title="Property and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31_custom_ConstructionWorkInProgressMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">71,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" title="Property and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0648">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201231_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,651,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20191231_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">17,314,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20201231_pp0p0" title="Less: accumulated depreciation and amortization" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,329,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20191231_pp0p0" title="Less: accumulated depreciation and amortization" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,157,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0" title="Property and equipment, net" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,322,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_c20191231_pp0p0" title="Property and equipment, net" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,157,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A3_zuiMHRa0LgQc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
and amortization on property and equipment was $<span id="xdx_904_eus-gaap--DepreciationAndAmortization_pn5n6_c20200101__20201231_zkYnDeKkcJph" title="Depreciation and amortization"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.2</ix:nonFraction></span> million and $<span id="xdx_903_eus-gaap--DepreciationAndAmortization_pn5n6_c20190101__20191231_zcwKvXeMxgsd" title="Depreciation and amortization"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">2.6</ix:nonFraction></span> million for 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 93; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p id="xdx_80C_eus-gaap--IntangibleAssetsDisclosureTextBlock_zIQ7blmjiMia" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
4 &#8211; <span id="xdx_829_zOGENA4uG0oe">LICENSED TECHNOLOGY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
November 4, 2018, we entered into a license agreement with REGENXBIO Inc. (&#8220;REGENXBIO&#8221;) to obtain rights to an exclusive
worldwide license (subject to certain non-exclusive rights previously granted for MPS IIIA), with rights to sublicense, to REGENXBIO&#8217;s
NAV AAV9 vector for gene therapies for treating MPS IIIA, MPS IIIB, CLN1 Disease and CLN3 Disease. Consideration for the rights
granted under the original agreement included fees totaling $<span id="xdx_908_eus-gaap--RoyaltyExpense_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zPtxe6hBN2ri"><ix:nonFraction name="us-gaap:RoyaltyExpense" contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">180</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million and a running
royalty on net sales, including: (i) an initial fee of $<span id="xdx_90A_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zzvw0AYzE5n5" title="Payments for Royalties"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2020-11-032020-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">20</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million, $<span id="xdx_90A_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zrWL7ddeyX2d"><ix:nonFraction name="abeo:PaymentForExecutionOfContracts" contextRef="AsOf2018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">10</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million of which
was due to REGENXBIO shortly after the effective date of the agreement, and $<span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zTMZUnn9gcx9"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">10</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million of which
was to be due on the first anniversary of the effective date of the agreement in November 2019, (ii) annual fees totaling up to
$<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zymq5aCWegs8"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2018-11-04_srt_MaximumMember_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">100</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million, payable
in $<span id="xdx_90E_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zsfqc6hhOWBb" title="Payments for Royalties"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2020-11-032020-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">20</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million annual installments
beginning on the second anniversary of the effective date (the first of which was to remain payable if the agreement were terminated
before the second anniversary in November 2020), (iii) sales milestone payments totaling $<span id="xdx_90C_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zZHZgueIXdTf"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">60</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million, and (iv)
royalties payable in the low double digits to low teens on net sales of products covered under the agreement. The license was
being amortized over the life of the patent of <span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zfe7azX9P9Lf"><ix:nonNumeric contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">eight years</ix:nonNumeric></span>. On November 1, 2019, we entered into an amendment of the original
license agreement. The amended agreement replaced the $<span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--OriginalLicenseAgreementMember_zlyTgPIlyTxd"><ix:nonFraction name="us-gaap:ProgramRightsObligationsCurrent" contextRef="AsOf2019-11-04_custom_OriginalLicenseAgreementMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">10</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment due
on November 4, 2019 with a $<span id="xdx_906_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_z9xNQJaQZNy1"><ix:nonFraction name="us-gaap:ProgramRightsObligationsCurrent" contextRef="AsOf2019-11-04_custom_AmendedAgreementMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">3</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment due
on November 4, 2019 and an additional $<span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zL1P26lCmFJi"><ix:nonFraction name="us-gaap:ProgramRightsObligationsCurrent" contextRef="AsOf2019-11-04_custom_AprilOneTwentyTwentyMember_custom_AmendedAgreementMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">8</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment (which
included $<span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_zhxNP900q8s4"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2019-11-04" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">1</ix:nonFraction></span></span> <span style="font: normal 10pt Times New Roman, Times, Serif">million
of interest) that would have been due no later than April 1, 2020. That $<span id="xdx_90E_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_ziIMyxkH2VQ9"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2020-03-292020-04-02" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">8</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment had
been scheduled to be paid by April 1, 2020 and the $<span id="xdx_904_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104_zi71e5iJnBHb" title="Payments for Royalties"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2020-11-032020-11-04" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">20</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million that had
been due to be paid on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20200329__20200402"><ix:nonNumeric contextRef="From2020-03-292020-04-02" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">November 4, 2020</ix:nonNumeric></span></span><span style="font: normal 10pt Times New Roman, Times, Serif">,
and both were recorded as payable to licensor on the consolidated balance sheet. The Company has disputed that it is responsible
for the $<span id="xdx_90F_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z38qszyXPYCb"><ix:nonFraction name="us-gaap:LossContingencyAccrualAtCarryingValue" contextRef="AsOf2020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">8</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million and $<span id="xdx_900_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20200101__20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zvvR8MnvXWG3"><ix:nonFraction name="us-gaap:PaymentsForLegalSettlements" contextRef="From2020-01-012020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">20</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payments,
and those payments are the subject of a current arbitration between the Company and REGENXBIO. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Prior
to the April 1, 2020 deadline, we engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement,
but we were unable to reach a mutual understanding that we believed would have been favorable for the Company or our programs,
and we did not make the $<span id="xdx_906_eus-gaap--PaymentsForRoyalties_pn5n6_c20200329__20200402_zPC2ovGDttKe"><ix:nonFraction name="us-gaap:PaymentsForRoyalties" contextRef="From2020-03-292020-04-02" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">8</ix:nonFraction></span></span>
<span style="font: normal 10pt Times New Roman, Times, Serif">million payment due by April 1,
2020. On April 17, 2020, REGENXBIO sent us a written demand for the $<span id="xdx_90E_eus-gaap--ProgramRightsObligationsCurrent_iI_pn5n6_c20200417_zLLFfS7JAxu1"><ix:nonFraction name="us-gaap:ProgramRightsObligationsCurrent" contextRef="AsOf2020-04-17" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">8</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million fee, payable
within a 15-day cure period after receipt of the demand letter. The license terminated on <span id="xdx_904_ecustom--LicenseTerminationDate_c20200416__20200417"><ix:nonNumeric contextRef="From2020-04-162020-04-17" format="ixt:datemonthdayyearen" name="abeo:LicenseTerminationDate">May
2, 2020</ix:nonNumeric></span></span><span style="font: normal 10pt Times New Roman, Times, Serif">, when the
15-day period expired. There were no penalties for early termination of the license. On May 25, 2020, we filed an arbitration
claim with the American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO materially breached the license agreement
prior to termination and seeking, among other things, a declaration that as a result of REGENXBIO&#8217;s material breach, we
are not responsible for payments totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20200101__20201231_zhXBap9eGL3"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">28</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would
otherwise have been due in 2020) plus accrued interest ($<span id="xdx_90C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20200101__20201231_zAHmOxFgxlh2"><ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.5</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of December
31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of the $<span id="xdx_906_ecustom--DebtInstrumentPeriodicRemainsDue_pn5n6_c20200101__20201231__dei--LegalEntityAxis__custom--REGENXBIOMember_z8iZRNYkRSSb"><ix:nonFraction name="abeo:DebtInstrumentPeriodicRemainsDue" contextRef="From2020-01-012020-12-31_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">28</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest,
which REGENXBIO argues remains due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and
March 9, 2021. The tribunal has not yet issued its opinion, and based on the post-hearing schedule an opinion is expected in late
second quarter 2021 or early third quarter 2021. Additional information is included in Note 12. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $<span id="xdx_901_eus-gaap--OtherCostAndExpenseOperating_pn5n6_c20200101__20201231_z6sXA5zgAC71" title="Non-cash licensed technology impairment charge"><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">32.9</ix:nonFraction></span> million non-cash impairment charge.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
May 15, 2015, we acquired Abeona Therapeutics LLC, which had an exclusive license through Nationwide Children&#8217;s Hospital
to the AB-101 and AB-102 patent portfolios for developing treatments for patients with Sanfilippo Syndrome Type A and Type B.
The license is amortized over the life of the license of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20150514__20150515__us-gaap--BusinessAcquisitionAxis__custom--AbeonaTherapeuticsLlcMember_zkjz5UlnNoMl" title="Finite-lived intangible asset, useful life"><ix:nonNumeric contextRef="From2015-05-142015-05-15_custom_AbeonaTherapeuticsLlcMember" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">20</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 94; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"><p id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zFg3WthQ3lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Licensed
technology consists of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span><span id="xdx_8B5_zc5gUMez5Orj" style="display: none">SCHEDULE OF LICENSED TECHNOLOGY</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20201231_zjdPQhj3zRG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20191231_zOP62OQFJENh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzf5w_zLGfmizj38i7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 56%; text-align: left">Licensed technology</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,156,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">42,606,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzf5w_zG4LQ3NiLmbg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less accumulated amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">656,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,428,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzf5w_z4YoST0v258e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Licensed technology, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,178,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A6_za0Vm4tRSIH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock"><p id="xdx_89F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zw3PF8f756fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
aggregate estimated amortization expense for intangible assets remaining as of December 31, 2020 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zNN8VD8P5via" style="display: none">SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zhB7IXCmjUn8">Dec 31, 2020</td><td>&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzykj_zlsVxhCzrda6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: center">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzykj_zPWiarWvF8N6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzykj_zVQL9equncBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzykj_zJLoOUSwL3A7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzykj_z4tQf9nEJr3i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzykj_z1zpclOJolj5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">915,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzykj_z3Zp5J9VZtff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A4_zUJN18SlekQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Amortization
on licensed technology was $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20200101__20201231_z9AzMMzrIhNi" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.4</ix:nonFraction></span> million and $<span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20190101__20191231_z1XPU78SWpR" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">5.2</ix:nonFraction></span> million for the years ended December 31, 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80B_eus-gaap--DebtDisclosureTextBlock_z8gROt18btx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
5 &#8211; <span id="xdx_82D_zemErVef90m4">LOAN PAYABLE</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 2, 2020, we received loan proceeds in the amount of approximately $<span id="xdx_901_eus-gaap--ProceedsFromNotesPayable_pn5n6_c20200501__20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zixmdmXz4yQf" title="Proceeds from loan"><ix:nonFraction name="us-gaap:ProceedsFromNotesPayable" contextRef="From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.8</ix:nonFraction></span> million (the &#8220;PPP Loan&#8221;) under the Paycheck
Protection Program (&#8220;PPP&#8221;). The PPP was established under the Coronavirus Aid, Relief and Economic Security Act, as
amended (&#8220;CARES Act&#8221;) and is administered by the U.S. Small Business Administration (&#8220;SBA&#8221;). Under the
terms of the CARES Act, PPP loan recipients can apply for loan forgiveness. The potential loan forgiveness for all or a portion
of PPP loans is determined, subject to limitations, based on the use of loan proceeds over the 24 weeks after the loan proceeds
are disbursed. The amount of loan forgiveness will be reduced if PPP loan recipients terminate employees or reduce salaries during
the covered period. The unforgiven portion of our PPP Loan, if any, is payable over two years at an interest rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pii_dp_c20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_z4lBQNB7f8w" title="Debt interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2020-05-02_custom_PaycheckProtectionProgramMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">1</ix:nonFraction>%</span>, with
a deferral of principal and interest payments to either (i) the date that the SBA remits the borrower&#8217;s loan forgiveness
amount to the lender or (ii) if the borrower does not apply for forgiveness, 10 months after the end of the borrower&#8217;s loan
forgiveness covered period. We believe that we have used the proceeds from our PPP Loan for purposes consistent with the PPP.
While we currently believe that our use of the loan proceeds will meet the conditions for forgiveness of our PPP Loan, there can
be no assurance that forgiveness for any portion of the PPP Loan will be obtained.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:FairValueDisclosuresTextBlock"><p id="xdx_80E_eus-gaap--FairValueDisclosuresTextBlock_zQmevJczxDl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
6 - <span id="xdx_822_z6fexONflnD3">FAIR VALUE MEASUREMENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
calculate the fair value of our assets and liabilities that qualify as financial instruments and include additional information
in the notes to the consolidated financial statements when the fair value is different than the carrying value of these financial
instruments. The estimated fair value of prepaid expenses and other current assets, other assets, accounts payable, accrued expenses,
loan payable, payable to licensor and deferred revenue approximate their carrying amounts due to the relatively short maturity
of these instruments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">U.S.
GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants
at the measurement date. This guidance establishes a three-level fair value hierarchy that prioritizes the inputs used to measure
fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs.
The three levels of inputs used to measure fair value are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    1 &#8211; Quoted prices in active markets for identical assets or liabilities.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    2 &#8211; Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities
    in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other
    inputs that are observable or can be corroborated by observable market data.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    3 &#8211; Unobservable inputs that are supported by little or no market activity and that are significant to the fair value
    of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar valuation
    techniques that use significant unobservable inputs.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
guidance requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have segregated all financial assets and liabilities that are measured at fair value on a recurring basis (at least annually)
into the most appropriate level within the fair value hierarchy based on the inputs used to determine the fair value at the measurement
date in the table below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock"><p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zX2CDIlSaF46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Financial
assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2020 and 2019 are summarized
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zIKKpzIZxJL1" style="display: none">SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total Gains/(Losses)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 18%; text-align: justify">Short-term investments</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,438,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0741">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,438,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0745">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0747">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Non-recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Licensed technology, net</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0751">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0753">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss">(<ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">32,916,000</ix:nonFraction></span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,466,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,466,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0767">-</span></span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total Gains/(Losses)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Short-term investments</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0771">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0775">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Non-recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 18%; text-align: left">Licensed technology, net</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,178,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0781">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0783">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">36,178,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss">(<ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">367,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,466,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0791">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,466,000</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_901_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 95; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_809_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zcq9OmSuu3Gg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
7 &#8211; <span id="xdx_821_z2onuIzxC2fc">STOCKHOLDERS&#8217; EQUITY</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">2019
Public Offering of Common Stock and &#8220;Pre-Funded&#8221; Warrants</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 24, 2019, we closed an underwritten public offering of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20191223__20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_pii" title="Issuance of common shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-12-232019-12-24_custom_TwoThousandNineteenPublicOfferingMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">32,382,945</ix:nonFraction></span> shares of common stock at a public offering price of
$<span id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_pii" title="Shares issued, price per share"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.50</ix:nonFraction></span> per share. In addition, as part of the offering, we sold &#8220;pre-funded&#8221; warrants to purchase up to an aggregate
of <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__srt--RangeAxis__srt--MaximumMember_pii" title="Number of warrants to purchase common stock"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,017,055</ix:nonFraction></span> shares of common stock at a purchase price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__srt--RangeAxis__srt--MaximumMember_pii" title="Warrants exercise price"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.4999</ix:nonFraction></span> per pre-funded warrant, which equals the public offering price
per share of the common stock less the $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_pii" title="Warrants exercise price"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.0001</ix:nonFraction></span> per share exercise price of each pre-funded warrant. The gross proceeds to the
Company were approximately $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20191223__20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_zk8jeyNiu6oh" title="Issuance of common shares, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-12-232019-12-24_custom_TwoThousandNineteenPublicOfferingMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">103.5</ix:nonFraction></span> million, before deducting the underwriting discounts and commissions and estimated offering
expenses payable by the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
October 2020, all of the <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_c20201031__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_pii" title="Warrants to purchase"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2020-10-31_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,017,055</ix:nonFraction></span> &#8220;pre-funded&#8221; warrants were exercised and converted into <span id="xdx_90F_ecustom--PrefundedWarrantsExercisedAndConvertedShares_c20201001__20201031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Pre-funded warrants exercised and converted shares"><ix:nonFraction name="abeo:PrefundedWarrantsExercisedAndConvertedShares" contextRef="From2020-10-012020-10-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,017,055</ix:nonFraction></span> shares of common
stock. We received a negligible amount of cash from the exercise of these pre-funded warrants during 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">&#8220;Non-Pre-Funded&#8221;
Warrants</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8220;Non-pre-funded&#8221;
warrants to purchase a total of <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_c20191231__us-gaap--ClassOfWarrantOrRightAxis__custom--NonPreFundedWarrantsMember_pii" title="Warrants to purchase"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2019-12-31_custom_NonPreFundedWarrantsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">70,000</ix:nonFraction></span> shares of common stock were outstanding as of December 31, 2019. These &#8220;non-pre-funded&#8221;
warrants <span id="xdx_908_ecustom--WarrantExpirationDescription_c20200101__20201231__us-gaap--ClassOfWarrantOrRightAxis__custom--NonPreFundedWarrantsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember" title="Warrant expiration, description"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_NonPreFundedWarrantsMember_us-gaap_CommonStockMember" name="abeo:WarrantExpirationDescription">expired unexercised during 2020</ix:nonNumeric></span>. We did not receive cash from the exercise of &#8220;non-pre-funded&#8221; warrants during
2020 or 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:RevenueFromContractWithCustomerTextBlock"><p id="xdx_803_eus-gaap--RevenueFromContractWithCustomerTextBlock_zG8XcQNGRplb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
8 &#8211; <span id="xdx_829_zvOrPAEZXWi9">REVENUE FROM CONTRACTS WITH CUSTOMERS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sublicense
and Inventory Purchase Agreements Relating to CLN1 Disease:</i> In August 2020, we entered into sublicense and inventory purchase
agreements with Taysha Gene Therapies (&#8220;Taysha&#8221;) relating to a potential gene therapy for CLN1 disease. Under the
sublicense agreement, Taysha received worldwide exclusive rights to intellectual property and know-how relating to the research,
development, and manufacture of the potential gene therapy, which we had referred to as ABO-202. Under the inventory purchase
agreement, we sold to Taysha certain inventory and other items related to ABO-202. We assessed these contracts at contract inception
and determined that, under ASC 606, the two contracts would be combined and accounted for as a single contract, with a
single performance obligation. We assessed the nature of the promised license to determine whether the license has significant
stand-alone functionality and evaluated whether such functionality can be retained without ongoing activities by us and determined
that the license has significant stand-alone functionality. Furthermore, we have no ongoing activities associated with the license
to support or maintain the license&#8217;s utility. Based on this, we determined that the pattern of transfer of control of the
license to Taysha was at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
transaction price of the contract includes (i) $<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200813__20200814__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zu5ghnKpVgYd" title="Fixed consideration"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityRevenueRecognized" contextRef="From2020-08-132020-08-14_custom_SublicenseAndnventoryPurchaseAgreementsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.0</ix:nonFraction></span> million of fixed consideration, (ii) up to $<span id="xdx_905_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20200813__20200814__srt--ProductOrServiceAxis__custom--EventBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zUQdqN8n1jcl" title="Milestone payments"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" contextRef="From2020-08-132020-08-14_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">26.0</ix:nonFraction></span> million of variable consideration
in the form of event-based milestone payments, (iii) up to $<span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20200813__20200814__srt--ProductOrServiceAxis__custom--SalesBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_z23es4K5js19" title="Milestone payments"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" contextRef="From2020-08-132020-08-14_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">30.0</ix:nonFraction></span> million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#8217;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.0 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. We received the $<span id="xdx_90F_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zol6pO5lZDOg" title="Fixed consideration"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityRevenueRecognized" contextRef="From2020-01-012020-12-31_custom_SublicenseAndnventoryPurchaseAgreementsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.0</ix:nonFraction></span> million of fixed consideration during the year ended December 31, 2020. To date, we have not recognized
any sales-based or royalty revenue resulting from this licensing arrangement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
this arrangement, we recognized $<span id="xdx_904_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__us-gaap--LicenseMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zS5NjBY4pzT4" title="Revenue from contract with customer, excluding assessed tax"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAndnventoryPurchaseAgreementsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.0</ix:nonFraction></span> million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 96; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sublicense
Agreement Relating to Rett Syndrome:</i> In October 2020, we entered into a sublicense agreement with Taysha for a gene therapy
for Rett syndrome and MECP2 gene constructs and regulation of their expression. The agreement grants Taysha worldwide exclusive
rights to intellectual property developed by scientists at the University of North Carolina at Chapel Hill, the University of
Edinburgh and us, and our know-how relating to the research, development, and manufacture of the gene therapy for Rett syndrome
and MECP2 gene constructs and regulation of their expression.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
assessed the nature of the promised license to determine whether the license has significant stand-alone functionality and evaluated
whether such functionality can be retained without ongoing activities by us and determined that the license has significant stand-alone
functionality. Furthermore, we have no ongoing activities associated with the license to support or maintain the license&#8217;s
utility. Based on this, we determined that the pattern of transfer of control of the license to Taysha was at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
transaction price of the contract includes (i) $<span id="xdx_908_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20201001__20201031__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zi1Npa63k5W7" title="Fixed consideration"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityRevenueRecognized" contextRef="From2020-10-012020-10-31_custom_SublicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.0</ix:nonFraction></span> million of fixed consideration, (ii) up to $<span id="xdx_901_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20201001__20201031__srt--ProductOrServiceAxis__custom--EventBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zwqD1lELEbd5" title="Milestone payments"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" contextRef="From2020-10-012020-10-31_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">26.5</ix:nonFraction></span> million of variable consideration
in the form of event-based milestone payments, (iii) up to $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20201001__20201031__srt--ProductOrServiceAxis__custom--SalesBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zdipbphxYHYi" title="Milestone payments"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" contextRef="From2020-10-012020-10-31_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">30.0</ix:nonFraction></span> million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#8217;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.5 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. We received the $<span id="xdx_906_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zoafBphkzaF8" title="Fixed consideration"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityRevenueRecognized" contextRef="From2020-01-012020-12-31_custom_SublicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.0</ix:nonFraction></span> million of fixed consideration during the year ended December 31, 2020. To date, we have not recognized
any sales-based or royalty revenue resulting from this licensing arrangement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
this arrangement, we recognized $<span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__us-gaap--LicenseMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zoiBkrLyt6S5" title="Revenue from Contract with Customer, Excluding Assessed Tax"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAgreementMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.0</ix:nonFraction></span> million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p id="xdx_809_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zUCfsjTKqYba" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
9 &#8211; <span id="xdx_820_zPewKbrht6pl">STOCK-BASED COMPENSATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have two stock-based compensation plans as follows: (1) Abeona Therapeutics Inc. 2015 Equity Incentive Plan, which was approved
by stockholders on May 7, 2015 and last amended on May 20, 2020 and (2) Abeona Therapeutics Inc. 2005 Equity Incentive Plan, which
no further grants can be made under this plan. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Stock
Option Repricing Program:</i> On November 10, 2020, the Compensation Committee of the Company&#8217;s Board of Directors (the
&#8220;Compensation Committee&#8221;) unanimously approved the repricing of all stock options outstanding under the Abeona Therapeutics
Inc. 2015 Equity Incentive Plan held by current employees of the Company that had an exercise price per share between $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember__srt--RangeAxis__srt--MinimumMember_pii" title="Exercise price per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.16</ix:nonFraction></span> and
$<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember__srt--RangeAxis__srt--MaximumMember_pii" title="Exercise price per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">17.30</ix:nonFraction></span> (the &#8220;Eligible Stock Options&#8221;). As a result of the repricing, the exercise price of the Eligible Stock Options
was set to $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_pii" title="Exercise price per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.15</ix:nonFraction></span> per share, equal to the closing sale price of the Company&#8217;s common stock on November 10, 2020. Stock options
held by members of the Board were not included in the repricing. Except for the modified exercise price, all other terms and conditions
of each of the Eligible Stock Options remain in full force and effect. The fair value of the Eligible Stock Options was determined
using the Hull White I lattice model. There were <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_pii_uGrantees_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zXfBVwsIC1Nd" title="Number of grantees affected"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" contextRef="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Grantees">79</ix:nonFraction></span> grantees of Eligible Stock Options and the incremental compensation cost resulting
from the modification was $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zYgyF0dzKaH7" title="Recognized as compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.6</ix:nonFraction></span> million, of which $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zLKaCJkZTqdk" title="Recognized as compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></span> million was recognized as compensation expense during the year ended December
31, 2020. The expected weighted average period over which the remaining $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zmSRxRmlpe2k" title="Incremental compensation cost"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" contextRef="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></span> million of incremental compensation costs will be
recognized is <span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_dtY_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_z700i7QfJMLh" title="Incremental compensation costs recognized term"><ix:nonNumeric contextRef="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember" format="ixt-sec:duryear" name="abeo:ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm">2.6</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 97; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
November 17, 2020, the Compensation Committee unanimously approved the repricing of all stock options outstanding under the Abeona
Therapeutics Inc. 2015 Equity Incentive Plan and the Abeona Therapeutics Inc. 2005 Equity Incentive Plan held by the four current
members of the Board that had an exercise price per share between $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember__srt--RangeAxis__srt--MinimumMember_pii" title="Exercise price per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.29</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember__srt--RangeAxis__srt--MaximumMember_pii" title="Exercise price per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">18.50</ix:nonFraction></span> (the &#8220;Eligible Director Stock Options&#8221;).
As a result of the repricing, the exercise price of the Eligible Director Stock Options was set to $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_pii" title="Exercise price per share"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.28</ix:nonFraction></span> per share, equal to the
closing sale price of the Company&#8217;s common stock on November 17, 2020. Except for the modified exercise price, all other
terms and conditions of each of the Eligible Stock Options remain in full force and effect. The fair value of the Eligible Director
Stock Options was determined using the Hull White I lattice model. There were <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_pii_dc_uGrantees_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zvvL0n47CKja" title="Number of grantees affected"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" contextRef="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember" format="ixt-sec:numwordsen" decimals="INF" unitRef="Grantees">four</ix:nonFraction></span> grantees of Eligible Director Stock Options
and the incremental compensation cost resulting from the modification was $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zbVzZB293Akf" title="Incremental compensation cost"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.5</ix:nonFraction></span> million, of which $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_z0KVNYVdTyui" title="Recognized as compensation expense"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.4</ix:nonFraction></span> million was recognized as
compensation expense during the year ended December 31, 2020. The expected weighted average period over which the remaining $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zaOTFVjjMmWj" title="Incremental compensation cost"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" contextRef="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.1</ix:nonFraction></span>
million of incremental compensation costs will be recognized is <span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_dtY_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zBf1vwz7VOFc" title="Incremental compensation costs recognized term"><ix:nonNumeric contextRef="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember" format="ixt-sec:duryear" name="abeo:ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm">2.4</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">2015
Equity</span> <span style="text-decoration: underline">Incentive Plan</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
our 2015 Equity Incentive Plan, as amended, up to <span id="xdx_908_eus-gaap--CommonStockSharesSubscribedButUnissued_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Common stock authorized but unissued"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">18,000,000</ix:nonFraction></span> shares of our authorized but unissued common stock are reserved for
issuance to employees, consultants, or to non-employee members of the Board or to any member of the board of directors (or similar
governing authority) of any affiliate of the Company. The maximum contractual term of awards is <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zeLXTnWK7fVe" title="Maximum contractual term"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">10</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Stock
Options:</i> We estimate the fair value of each option award on the date of grant using the Black-Scholes option valuation model.
We then recognize the grant date fair value of each option as compensation expense ratably using the straight-line attribution
method over the service period (generally the vesting period). The Black-Scholes model incorporates the following assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Expected
    volatility &#8211; we estimate the volatility of our share price at the date of grant using a &#8220;look-back&#8221; period
    which coincides with the expected term, defined below. We believe using a &#8220;look-back&#8221; period which coincides with
    the expected term is the most appropriate measure for determining expected volatility.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Expected
    term &#8211; we estimate the expected term using the &#8220;simplified&#8221; method, as outlined in Staff Accounting Bulletin
    No. 107, &#8220;Share-Based Payment.&#8221;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Risk-free
    interest rate &#8211; we estimate the risk-free interest rate using the U.S. Treasury yield curve for periods equal to the
    expected term of the options in effect at the time of grant.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Dividends
    &#8211; we use an expected dividend yield of zero because we have not declared or paid a cash dividend, nor do we have any
    plans to declare a dividend.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z2jy9f0w7KSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
used the following weighted-average assumptions to estimate the grant date fair value of the stock options granted for the years
indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zBrB1RsxjaPh" style="display: none">SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 56%; text-align: justify">Expected volatility</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20200101__20201231_zQRUlwT58Y17" title="Expected volatility" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">110</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20190101__20191231_zZ2W6duxKE32" title="Expected volatility" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">108</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Expected term</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zMXiPsef8C4f" title="Expected term"><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6.2</ix:nonNumeric></span> years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20190101__20191231_zjlKGRP9zRYc" title="Expected term"><ix:nonNumeric contextRef="From2019-01-012019-12-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5.1</ix:nonNumeric></span> years</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20200101__20201231_zTJzwv8Kht1h" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.30</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20190101__20191231_z9HBH5YK2Co7" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">2.21</ix:nonFraction></td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20200101__20201231_zlzfLmYFjy2e" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20190101__20191231_zRbyx9r7M3le" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AB_zWKX8qwxyxx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for forfeitures as they occur, which may result in the reversal of compensation costs in subsequent periods as the forfeitures
arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 98; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z3W3AO3NHIob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Summarized
stock option information for the 2015 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b><span id="xdx_8B2_zYTehKFl6Ryg" style="display: none">SCHEDULE
OF OPTIONS ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br /> average<br /> exercise<br /> &#160;price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Outstanding options at January 1, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zoAEkkBEmvbd" title="Beginning balance, Options, Outstanding options" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,525,405</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJPZ0c9Z91Mk" title="Beginning balance, Weighted- average exercise price, Outstanding options" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">8.08</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Granted, fair value of $<span id="xdx_90E_ecustom--FairValueOfGranted_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="abeo:FairValueOfGranted" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.14</ix:nonFraction></span> per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Options, Granted, fair value" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,490,490</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Granted, fair value" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.53</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAyjzQvdsraj" title="Options, Exercised" style="text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">303,129</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Exercised" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.20</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY05HZaz9Bfl" title="Options, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">917,371</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.95</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJBEn2XkLWyh" title="Ending balance, Options, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,795,395</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zQvkh35aFag5" title="Ending balance, Options, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.96</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding options at January 01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zxRSjXUxWsl" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,795,395</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zXDrjCFt8Jsa" title="Ending balance, Options, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.96</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted, fair value of $<span id="xdx_90F_ecustom--FairValueOfGranted_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="abeo:FairValueOfGranted" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.88</ix:nonFraction></span> per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Options, Granted, fair value" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,645,146</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Granted, fair value" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.26</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY3BTuJsjCI7" title="Options, Exercised" style="text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">77,560</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Exercised" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.28</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zvyowiadXJrd" title="Options, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,802,242</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.52</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding options at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zOoWDWVjCMtf" title="Ending balance, Options, Outstanding options" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,560,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zRwjuvsUeWJk" title="Ending balance, Options, Outstanding options" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.21</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Non-vested options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zfSgXJ4vOQah" title="Options, Non-vested options" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,342,706</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm5trefNZul9" title="Weighted- average exercise price, Non-vested options" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">8.78</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Non-vested options at December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAaUV5VfRr15" title="Options, Non-vested options" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,507,203</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmCfTwtJNdWb" title="Weighted- average exercise price, Non-vested options" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.29</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A9_zppnPoMybeb6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
weighted-average exercise price of stock options granted during the year ended December 31, 2020 was $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z6BfjHdzh26"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-12-31_custom_StockOptionsMember94269156" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.42</ix:nonFraction></span> after adjusting for
the stock option repricing program noted above.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
intrinsic value related to the outstanding options under this plan was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zVl56B28ICjg" title="Intrinsic value outstanding options"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.7</ix:nonFraction></span> million and $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn5n6_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmZitP4QNOG9" title="Intrinsic value outstanding options"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.7</ix:nonFraction></span> million, as of December 31, 2020
and 2019, respectively. The intrinsic value related to the exercisable options under this plan was $<span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zjYkTgFkj1q5" title="Intrinsic value exercisable options"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.7</ix:nonFraction></span> million and $<span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn5n6_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zCTPFTQyfJJi" title="Intrinsic value exercisable options"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.6</ix:nonFraction></span> million
as of December 31, 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
total intrinsic value of the options exercised was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pp0p0" title="Total intrinsic value of the options exercised"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_pn5n6_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zgz8SR8fiuV" title="Total intrinsic value of the options exercised"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.4</ix:nonFraction></span> million during the years ended December 31, 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock"><p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm9E7FSI9ecg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further
information regarding options outstanding under the 2015 Equity Incentive Plan as of December 31, 2020 is summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zQcnVMwIbBhb" style="display: none">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Range of exercise prices</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Range of exercise price, lower limit" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.02</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Range of exercise price, upper limit" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.28</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Number of options outstanding" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,562,630</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zspCdms9bxX" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">7.8</ix:nonNumeric></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.20</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Number of options exercisable" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,077,915</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zNbMj97YSVwc" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">6.3</ix:nonNumeric></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price, exercisable" style="width: 8%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.23</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Range of exercise price, lower limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.31</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Range of exercise price, upper limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.59</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Number of options outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">161,642</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zK0bpEGYAaT7" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">1.4</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.31</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Number of options exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">161,642</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zfJX6SirOLX2" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">1.4</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price, exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.31</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Range of exercise price, lower limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.38</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Range of exercise price, upper limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.78</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Number of options outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">357,925</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zPQq5sPNXvb6" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">3.2</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.43</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Number of options exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">357,925</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zW0hy4AZ6VN9" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">3.2</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price, exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.43</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" title="Range of exercise price, lower limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.59</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" title="Range of exercise price, upper limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.42</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" title="Number of options outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">298,865</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zOqENbOJ0JO9" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">2.6</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" title="Weighted-average Exercise price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.33</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" title="Number of options exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">298,865</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zyBJyGBOWHA2" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">2.6</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" title="Weighted-average Exercise price, exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">7.33</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" title="Range of exercise price, lower limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">8.54</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" title="Range of exercise price, upper limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">13.65</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" title="Number of options outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">66,567</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zCtFwC51q9Eb" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">6.5</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" title="Weighted-average Exercise price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">13.26</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" title="Number of options exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">47,817</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zmuoNTncqZYc" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">6.3</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" title="Weighted-average Exercise price, exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">13.10</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" title="Range of exercise price, lower limit" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">14.45</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" title="Range of exercise price, upper limit" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">16.02</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" title="Number of options outstanding" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">113,110</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zl1DbFRLYf2d" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">1.1</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" title="Weighted-average Exercise price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">15.96</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" title="Number of options exercisable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">109,372</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zD4S990kAUP5" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">1.0</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" title="Weighted-average Exercise price, exercisable" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">15.96</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Number of options outstanding" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,560,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Number of options exercisable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,053,536</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AE_zxlnyE1HMLpi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the total compensation cost related to non-vested options not recognized is $<span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zt5mycq3YKre" title="Compensation cost related to non-vested options not recognized"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">7.8</ix:nonFraction></span> million. The expected weighted
average period over which the total compensation costs related to non-vested options will be recognized is <span id="xdx_907_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJ50WW2tpjca" title="Weighted average period total compensation costs related to non-vested options"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt-sec:duryear" name="abeo:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested">2.3</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 99; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zck2Lfk4aa98" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Common Stock</i>: Summarized stock option information for the 2015 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b><span id="xdx_8B6_zjzyhcSKhrC1" style="display: none">SUMMARY
OF RESTRICTED STOCK ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Restricted<br /> common <br /> stock <br /> awards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br /> average<br /> grant date<br /> fair value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding awards at January 1, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zWXtuYjxUXOe" title="Beginning balance, Restricted common stock awards, Outstanding awards" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zXwPPXDDLt16" title="Beginning balance, Weighted-average grant date fair value, Outstanding awards" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1075">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Restricted common stock awards, Granted" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">376,625</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Weighted-average grant date fair value, Granted" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.14</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Vested</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdGvhYhyIzI3" title="Restricted common stock awards, Vested" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1081">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Weighted-average grant date fair value, Vested" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1083">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5pQ7C2srTnj" title="Restricted common stock awards" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">22,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Weighted-average grant date fair value, Forfeited" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.14</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding awards at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgagtqLU4eU3" title="Ending balance, Restricted common stock awards, Outstanding awards" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">354,625</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMjfZ9buiv07" title="Ending balance, Weighted-average grant date fair value, Outstanding awards" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.14</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding awards at January  01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z6G48rOnM7fe" title="Ending balance, Restricted common stock awards, Outstanding awards" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">354,625</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCP95cm4ms87" title="Ending balance, Weighted-average grant date fair value, Outstanding awards" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.14</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Restricted common stock awards, Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,290,312</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Weighted-average grant date fair value, Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.75</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Vested</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zizjbwH1rRek" title="Restricted common stock awards, Vested" style="text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">817,054</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Weighted-average grant date fair value, Vested" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.26</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzL1vsKP7Qcj" title="Restricted common stock awards" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,875,384</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" title="Weighted-average grant date fair value, Forfeited" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.75</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding awards at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zcusEyId5y3i" title="Ending balance, Restricted common stock awards, Outstanding awards" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,952,499</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zTGKg3jzB3lh" title="Ending balance, Weighted-average grant date fair value, Outstanding awards" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.78</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AA_zSIfC1bgEAi1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-indent: 0.2pt"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
fair market value of the restricted common stock awards vested was $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zgtSdWG9i1T" title="Shares of restricted common stock vested"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="Shares">1.3</ix:nonFraction></span> million and $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Shares of restricted common stock vested"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></span> during the years ended December 31, 2020
and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the total compensation cost related to restricted common stock not recognized is $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z1Z29ijr8Ae1" title="Compensation cost related to restricted common stock not recognized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">4.1</ix:nonFraction></span> million. The expected
weighted average period over which the total compensation costs related to restricted common stock will be recognized is <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z1torG2vXKI6" title="Weighted average compensation costs related to restricted common stock"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember" format="ixt-sec:duryear" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms">1.8</ix:nonNumeric></span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">2005
Equity Incentive Plan</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
the 2005 Equity Incentive Plan, as amended, shares of our authorized but unissued common stock were reserved for issuance to employees,
consultants, or to non-employee members of the Board or to any member of the board of directors (or similar governing authority)
of any affiliate of the Company. As of January 20, 2015, no additional shares were available for grant under the 2005 Equity Incentive
Plan. A total of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Options outstanding and exercisable"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">124,800</ix:nonFraction></span> options were outstanding and exercisable under this plan as of December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z0Pvj1zxmol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Summarized
information for the 2005 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_z4nm4trXQeCb" style="display: none">SCHEDULE OF OPTIONS ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br /> average<br /> exercise<br /> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Outstanding options at January 1, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5211kRYh76" title="Beginning balance, Options, Outstanding options" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2018-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">316,400</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1FzXB8JhU13" title="Beginning balance, Weighted- average exercise price, Outstanding options" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2018-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">14.15</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zDMDXx4ajCWa" title="Options, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" contextRef="From2019-01-012019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">56,400</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" contextRef="From2019-01-012019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">19.75</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zTSiSI1FRTYi" title="Ending balance, Options, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">260,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zJ2BywOPz6B" title="Ending balance, Options, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">12.94</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding options at January 01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1O2P7XHfgy" title="Beginning balance, Options, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">260,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5yrVpnLPva1" title="Beginning balance, Weighted- average exercise price, Outstanding options" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">12.94</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1beNJVZbMmh" title="Options, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">135,200</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Weighted- average exercise price, Expired/forfeited" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.80</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding options at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zcP7hU4gQl48" title="Ending balance, Options, Outstanding options" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">124,800</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zQVInL9eBbCf" title="Ending balance, Options, Outstanding options" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">8.55</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A7_zyOzYiWi4dyc" style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
intrinsic value related to the outstanding or exercisable options under this plan was $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pp0p0" title="Intrinsic value outstanding options"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pp0p0" title="Intrinsic value outstanding options"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></ix:nonFraction></span> </span>as of December 31, 2020 and 2019. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 100; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock"><p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z84ZgKQlu7n" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further
information regarding options outstanding under the 2005 Equity Incentive Plan as of December 31, 2020 is summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zF45fwrwkik9" style="display: none">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Range of exercise prices</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Range of exercise price, lower limit" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.28</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Range of exercise price, upper limit" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.28</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Number of options outstanding" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">80,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLHyMzPogB8c" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">3.2</ix:nonNumeric></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.28</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Number of options exercisable" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">80,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zcLIqtn2HkT9" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">3.2</ix:nonNumeric></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price, exercisable"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.28</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Range of exercise price, lower limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">11.50</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Range of exercise price, upper limit" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">18.50</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Number of options outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zUBi7t7aDb4c" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">2.4</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">18.17</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Number of options exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXpgjAXuCINi" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">2.4</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price, exercisable"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">18.17</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Range of exercise price, lower limit" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">30.50</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Range of exercise price, upper limit" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">113.50</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Number of options outstanding" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,800</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zuMJ7J3kCtPf" title="Weighted-average Remaining life in years"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">0.6</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">72.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Number of options exercisable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,800</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zsycGNgqgFk2" title="Weighted-average Remaining life in years, exercisable"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">0.6</ix:nonNumeric></span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price, exercisable"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">72.00</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Number of options outstanding" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">124,800</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Number of options exercisable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">124,800</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A6_zTcfKaiA3auh" style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock"><p id="xdx_804_eus-gaap--PensionAndOtherPostretirementBenefitsDisclosureTextBlock_zkesXKAeKZnh" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
10 &#8211; <span id="xdx_82F_zRB2vWbf8nqf">401(k) PLAN</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have a tax-qualified employee savings and retirement plan (the &#8220;401(k) Plan&#8221;) covering all our employees in the United
States. Pursuant to the 401(k) Plan, employees may elect to reduce their current compensation by up to the statutorily prescribed
annual limit ($<span id="xdx_902_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20200101__20201231_pp0p0" title="Maximum annual contribution per employee under 401(k) plan"><ix:nonFraction name="us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,500</ix:nonFraction></span> in 2020 and $<span id="xdx_903_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20190101__20191231_pp0p0" title="Maximum annual contribution per employee under 401(k) plan"><ix:nonFraction name="us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,000</ix:nonFraction></span> in 2019) and to have the amount of such reduction contributed to the 401(k) Plan. The
401(k) Plan is intended to qualify under Section 401 of the Internal Revenue Code so that contributions by employees or by us
to the 401(k) Plan, and income earned on 401(k) Plan contributions, are not taxable to employees until withdrawn from the 401(k)
Plan, and so that contributions by us, if any, will be deductible by us when made. At the direction of each participant, we invest
the assets of the 401(k) Plan in any of over <span id="xdx_906_ecustom--NumberOfInvestmentOptions_pii_uInteger_c20200101__20201231_zZ6Sf8u5qtl4" title="Number of investment options"><ix:nonFraction name="abeo:NumberOfInvestmentOptions" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Integer">50</ix:nonFraction></span> investment options. Company contributions under the 401(k) Plan were $<span id="xdx_90B_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20200101__20201231_zRHCBWhw6yEc" title="Company contributions under 401 (k) Plan"><ix:nonFraction name="us-gaap:DefinedContributionPlanCostRecognized" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.3</ix:nonFraction></span> million
and $<span id="xdx_90A_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20190101__20191231_zW6wM065Yloj" title="Company contributions under 401 (k) Plan"><ix:nonFraction name="us-gaap:DefinedContributionPlanCostRecognized" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.4</ix:nonFraction></span> million for the years ended December 31, 2020 and 2019, respectively.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zr7hPMzsqpGh" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
11 - <span id="xdx_823_zqNenQtD0y6c">INCOME TAXES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z2YwDtcAlxkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Income
tax expense differs from the statutory amounts for each of the following years:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zpaB9ugtiaxd" style="display: none">SCHEDULE OF INCOME TAX EXPENSE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49C_20200101__20201231_zJC07FJ6Ao8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_491_20190101__20191231_zluSxEg92LC2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzRkk_z3MQ5ku3n7S7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Income taxes at U.S. statutory rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,689,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">16,020,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--IncometaxReconciliationCurrentYearReserve_maITEBzRkk_z2UonL1AxWKk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Current year reserve</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IncometaxReconciliationCurrentYearReserve" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,020,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:IncometaxReconciliationCurrentYearReserve" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,976,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzRkk_zQoDfKx6bKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Expenses not deductible</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpense" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,669,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpense" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzRkk_zPRzHpl3AXzc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1232">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1233">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A6_zeJYR11wKDYc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zCxcv352oEV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Deferred
taxes are provided for the temporary differences between the financial reporting bases and the tax bases of our assets and liabilities.
The temporary differences that give rise to deferred tax assets and liabilities were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zjXX0jCNOBFd" style="display: none">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zwzckIdmsKt3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20191231_zw1xMRiFCZ7a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Deferred tax assets (liabilities):</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzzCb_z2lO3AzXRly2" style="vertical-align: bottom; background-color: White">
    <td style="width: 56%; text-align: justify">Net operating loss carryforwards</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,062,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,802,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_pp0p0_maDTAGzzCb_zMGhYbDDP9hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">General business credit carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,398,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,939,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--DeferredTaxAssetsStateTaxes_iI_pp0p0_maDTAGzzCb_zMyf08UdlNQ5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">State credits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsStateTaxes" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,857,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsStateTaxes" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,934,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesPropertyPlantAndEquipments_iNI_pp0p0_di_msDTAGzzCb_zEXt2HAK6ea8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Property, equipment and goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="abeo:DeferredTaxLiabilitiesPropertyPlantAndEquipments" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">8,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="abeo:DeferredTaxLiabilitiesPropertyPlantAndEquipments" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">28,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
<tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzzCb_zBuKAWnareV5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,551,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,960,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsDeferredIncome_iI_pp0p0_maDTAGzzCb_zVcrXIE2alf3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsDeferredIncome" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">62,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsDeferredIncome" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">62,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_pp0p0_maDTAGzzCb_zrJNo8AgUbo4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">312,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,625,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzzCb_zwVsY2aRQ6wd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOther" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">70,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOther" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">28,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzzCb_maDTALNzbeO_zyEJvZ3yOCXk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Gross deferred tax assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">78,320,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">67,322,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzbeO_z8ch6YXuO5a5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">78,320,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">67,322,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzbeO_z92wnQh6TaTi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net deferred taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1267">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1268">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8A9_zOEY9Ycp10Vd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 101; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had approximately $<span id="xdx_905_ecustom--OperatingLossCarryforward_iI_pn5n6_c20201231_zWp28YhjBPC9" title="Net operating loss carryforwards"><ix:nonFraction name="abeo:OperatingLossCarryforward" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">290.8</ix:nonFraction></span> million of net operating loss carryforwards and approximately $<span id="xdx_90A_eus-gaap--TaxCreditCarryforwardAmount_iI_pn5n6_c20201231_zVN6rsqruQ1l" title="General business credit carryforwards"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">4.4</ix:nonFraction></span> million of
general business credit carryforwards. These carryforwards expire as follows:</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="abeo:SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock"><p id="xdx_890_ecustom--SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_zLRwgep0pYMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zzAVvVGuTvcg" style="display: none">SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Net operating <br /> loss carryforwards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">General business credit<br /> carryforwards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" title="Net operating loss carryforwards" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,378,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" title="General business credit carryforwards" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">56,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" title="Net operating loss carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,230,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" title="General business credit carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">431,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" title="Net operating loss carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyThreeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,434,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" title="General business credit carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyThreeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">362,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" title="Net operating loss carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,711,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" title="General business credit carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zt5xzsBpSFwl" title="Net operating loss carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFiveMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,370,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--TaxCreditCarryforwardAmount_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zZvndsT0yo49" title="General business credit carryforwards" style="text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFiveMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">182,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" title="Net operating loss carryforwards" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31_custom_ThereafterMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">97,576,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" title="General business credit carryforwards" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31_custom_ThereafterMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,080,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLossCarryforwards_c20201231_pp0p0" title="Net operating loss carryforwards" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">127,699,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231_pp0p0" title="General business credit carryforwards" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:TaxCreditCarryforwardAmount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,398,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AF_zMZ2AbDoIxK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had approximately $<span id="xdx_905_ecustom--NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_pn5n6_c20200101__20201231_zD02WNPGAuYh" title="Net operating loss carryforwards not expired and carried forward indefinitely, amount"><ix:nonFraction name="abeo:NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">163.1</ix:nonFraction></span> million of net operating loss carryforwards that do not expire and can be carried
forward indefinitely.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
acquired MacroChem Corporation on February 25, 2009 and Somanta Pharmaceuticals, Inc. on January 4, 2008. Both of these corporations
were loss-making entities at the time of acquisition. As a result, the net operating losses related to those acquisitions may
be subject to annual limitations as well.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zWznJXxxtzSl" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
12 &#8211; <span><span id="xdx_827_zuvJce8M72h9">COMMITMENTS AND CONTINGENCIES</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Arbitration
Proceeding</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
are currently engaged in an arbitration proceeding with REGENXBIO regarding the former license agreement between the parties relating
to use of the AAV9 capsid in our MPS IIIA, MPS IIIB, CLN1 (which has now been sold to Taysha Gene Therapies, as discussed in Note
8 above), and CLN3 programs. The license terminated on May 2, 2020, and on May 25, 2020, we filed an arbitration claim with the
American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO materially breached the license agreement prior to
termination and seeking, among other things, a declaration that as a result of REGENXBIO&#8217;s material breach, we are not responsible
for payments totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember_ztrllhLgfNZd"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2020-01-012020-12-31_custom_RDEBProductMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">28</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would
otherwise have been due in 2020) plus accrued interest ($<span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember_zwi7IuQJZQs6"><ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2020-01-012020-12-31_custom_RDEBProductMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">3.5</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of December
31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of these amounts. An arbitration
hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021. The tribunal has not yet issued its
opinion, and based on the post-hearing schedule an opinion is expected in late second quarter 2021 or early third quarter 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Operating
Leases</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
lease space under operating leases for manufacturing and laboratory facilities and administrative offices in Cleveland, Ohio,
as well as administrative offices in New York, New York. We also lease office space in Madrid, Spain as well as certain office
equipment under operating leases, which have a <span id="xdx_907_eus-gaap--LesseeOperatingLeaseDescription_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember" title="Operating lease, term of contract"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_RDEBProductMember" name="us-gaap:LesseeOperatingLeaseDescription">non-cancelable lease term of less than one year</ix:nonNumeric></span> and, therefore, we have elected
the practical expedient to exclude these short-term leases from our right-of-use assets and lease liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="us-gaap:LeaseCostTableTextBlock"><p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zjWagxpqPkTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Components
of lease cost under ASC 842 for the years ended December 31, 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;
<span id="xdx_8BF_zkRdJ2SKEEBk" style="display: none">SCHEDULE OF COMPONENTS OF LEASE COST</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20200101__20201231_z5IRAcr0Aucc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_494_20190101__20191231_zJ8mi4Dn0N9e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Operating lease cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,736,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,591,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--VariableLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Variable lease cost</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:VariableLeaseCost" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:VariableLeaseCost" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">322,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--ShortTermLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Short-term lease cost</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermLeaseCost" contextRef="From2020-01-01to2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermLeaseCost" contextRef="From2019-01-012019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
</table>

</ix:nonNumeric><p id="xdx_8AA_zNPctjJ3tcvh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 102; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-01-01to2020-12-31" escape="true" name="abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock"><p id="xdx_899_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zRcSf68wGvh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table presents information about the amount and timing of cash flows arising from operating leases under ASC 842 as
of December 31, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;
<span id="xdx_8B2_zAHWqlfy00Dc" style="display: none">SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">Maturity of lease liabilities:</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20201231_pp0p0" title="2021" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,713,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20201231_pp0p0" title="2022" style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,727,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20201231_pp0p0" title="2023" style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,741,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20201231_pp0p0" title="2024" style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,781,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_c20201231_pp0p0" title="2025" style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,799,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_c20201231_pp0p0" title="Thereafter" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">87,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total undiscounted operating lease payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20201231_pp0p0" title="Total undiscounted operating lease payments" style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,848,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_c20201231_pp0p0" title="Less: imputed interest" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,875,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Present value of operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20201231_zZnOMzljAETf" title="Present value of operating lease liabilities" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,973,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: left">Balance sheet classification:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiabilityCurrent_c20201231_pp0p0" title="Current portion of lease liability" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,713,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20201231_pp0p0" title="Long-term lease liability" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,260,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiability_c20201231_pp0p0" title="Total operating lease liabilities" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,973,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-decoration: underline; text-align: left">Other information:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Weighted-average remaining lease term for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20201231_zVH6104n5bhd" title="Weighted-average remaining lease term for operating leases"><ix:nonNumeric contextRef="AsOf2020-12-31" format="ixt-sec:durmonth" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">61</ix:nonNumeric></span>
months</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Weighted-average discount rate for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_c20201231_zPERb2mFq9b7" title="Weighted-average discount rate for operating leases" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">9.6</ix:nonFraction></td><td style="text-align: left">%</td></tr>
</table>

</ix:nonNumeric></ix:nonNumeric><p id="xdx_811_zxvSIV5l5d83" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 103; Options: Last -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="text-align: center; width: 34%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td><td style="width: 33%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>
</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>2
<FILENAME>ex21.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
21 </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Subsidiaries
of the Registrant</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Abeona
Therapeutics LLC, an Ohio company</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Abeona
Therapeutics Europe, S.L., a Spanish company</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MacroChem
Corporation, a Delaware company</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Virium
Pharmaceuticals, Inc., a Delaware company</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>EXHIBIT
23.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
consent to the incorporation by reference in the Registration Statements No. 333-197220 on Form S-1, Nos. 333-204179, 333-205128
and 333-224867 on Form S-3, and Nos. 333-125796, 333-161642, 333-169067, 333-189985, 333-204055, 333-214846, 333-221552 and 333-238571
on Form S-8 Abeona Therapeutics Inc. and Subsidiaries, of our report dated March 24, 2021, relating to the consolidated
financial statements appearing in this Annual Report on Form 10-K of Abeona Therapeutics Inc. and Subsidiaries for the year ended
December 31, 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
WHITLEY PENN LLP</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Plano,
Texas</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
24, 2021</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>4
<FILENAME>ex31-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">EXHIBIT
31.1</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>PRINCIPAL
EXECUTIVE OFFICER CERTIFICATION PURSUANT TO 18 U.S.C.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>SECTION
1350, AS ADOPTED PURSUANT TO SECTION 302</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>OF
THE SARBANES-OXLEY ACT OF 2002</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">I,
Michael Amoroso, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">I
    have reviewed this Annual Report on Form 10-K of Abeona Therapeutics Inc.;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
    to the period covered by this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Based
    on my knowledge, the financial statements and other financial information included in this report, fairly present in all material
    respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented
    in this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and
    procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined
    in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to
    us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
    our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
    statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions
    about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
    on such evaluation; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
    most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially
    affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting;
    and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control
    over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors
    (or persons performing the equivalent functions):</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
    are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial
    information; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated:
    March 24, 2021</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/
    Michael Amoroso</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Michael
    Amoroso</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
and    </FONT><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Executive Officer</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal
    Executive Officer)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 3; Options: Last -->
    <DIV STYLE="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>5
<FILENAME>ex31-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">EXHIBIT
31.2</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>PRINCIPAL
FINANCIAL OFFICER CERTIFICATION PURSUANT TO 18 U.S.C.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>SECTION
1350, AS ADOPTED PURSUANT TO SECTION 302</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>OF
THE SARBANES-OXLEY ACT OF 2002</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">I,
Edward Carr, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">I
    have reviewed this Annual Report on Form 10-K of Abeona Therapeutics Inc.;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
    to the period covered by this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Based
    on my knowledge, the financial statements and other financial information included in this report, fairly present in all material
    respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented
    in this report;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and
    procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined
    in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to
    us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
    our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
    statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions
    about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
    on such evaluation; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
    most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially
    affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting;
    and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control
    over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors
    (or persons performing the equivalent functions):</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
    are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial
    information; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Dated:</FONT>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    24, 2021</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/
    Edward Carr</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Edward
    Carr</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief
    Accounting Officer</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal
    Financial Officer)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>6
<FILENAME>ex32.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>EXHIBIT
32</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>CERTIFICATION
PURSUANT TO 18 U.S.C.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>SECTION
1350 AS ADOPTED PURSUANT TO SECTION 906</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><U>OF
THE SARBANES-OXLEY ACT OF 2002</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Annual Report of Abeona Therapeutics Inc. (the &ldquo;Company&rdquo;) on Form 10-K for the year ended December
31, 2020 as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), we, Michael Amoroso,
President and Chief Executive Officer of the Company, and Edward Carr, Chief Accounting Officer of the Company,
each certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
    information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
    of the Company.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    24, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/
    Michael Amoroso</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Michael
    Amoroso</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">President and  <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal
    Executive Officer)</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
    24, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>/s/
    Edward Carr </I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Edward
    Carr</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief
    Accounting Officer</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal
    Financial Officer)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 13.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 5; Options: Last -->
    <DIV STYLE="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>form10-k_001.jpg
<TEXT>
begin 644 form10-k_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" %E I(# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ KSSQ]J-[9ZQ EM
M>7$*&W!*QR%03N;G@UZ'7'>+?"]_KFI17%JT 1(0A\QB#G)/I[UAB%)T[1W.
M;%QE*E:&YP7]MZM_T$[S_O\ M_C1_;>K?]!.\_[_ +?XUN_\*\UG_GI:?]_#
M_A1_PKS6?^>EI_W\/^%<'LZW9_U\SR_8XCL_Z^9A?VWJW_03O/\ O^W^-']N
M:M_T$[S_ +_M_C6[_P *\UG_ )Z6G_?P_P"%'_"O-9_YZ6G_ '\/^%'LZW9_
MU\P]CB.S_KYE9)-495SK=X&,0EV^<<D%=W'S]NG..M)-+JT*G.L7I??Y87SB
M,-A3@_/_ +6.,]*O?\(%KNXMY]MN*>63YA^[C&/N],<5(W@GQ$\8C>ZM64#
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M"C:OH* %HI-J^@HVJ>PH 6BDVCTHVJ.PH 6BDVKZ"C:/04 +12;1Z"C:OH*
M%HI"JGJ!1M'I0 M%)M4=A1M7T% "T4FU?04;5]!0 M%)M7T%&U3V% "T4FT>
M@HV+Z"@!:*3:OH*-JXQ@4 +12;5]!1M7T% "T4FU3V%&T>@H 6BDVKZ#THVC
MT% "T4FU<8P*-J^@H 6BDVKZ"C:N,8% "T4FT>@HVKZ"@!:*3:/04;5 Q@4
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MY,AR/OY)Y[9.*T]I3MO;Y>OYZ&;IU+[7^?I^6OJ7/#[WLFB6[ZAO^T'=_K
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M6GR0W,:]>%"'//8]#HKQ+_A;'B+_ )YV/_?H_P#Q5'_"V/$7_/.Q_P"_1_\
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MG?V-3_G?W(^;?^$9U[_H#:A_X#/_ (4?\(SKW_0&U#_P&?\ PKZ2HH_M>?\
M*OQ#^QJ?\[^Y'S;_ ,(SKW_0&U#_ ,!G_P */^$9U[_H#:A_X#/_ (5])44?
MVO/^5?B']C4_YW]R/FW_ (1G7O\ H#:A_P" S_X4?\(SKW_0&U#_ ,!G_P *
M^DJ*/[7G_*OQ#^QJ?\[^Y'S;_P (SKW_ $!M0_\  9_\*/\ A&=>_P"@-J'_
M (#/_A7TE11_:\_Y5^(?V-3_ )W]R/FW_A&=>_Z VH?^ S_X4?\ ",Z]_P!
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M F1ZBC<#W'YTM&* $W+ZC\Z6C%% !1110 4444 %%%% !1110 4444 %%%%
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M(?-0DYW,/4>@K6C1E6GR0W,:]>%"'//8]#HKQ+_A;'B+_GG9?]^C_P#%4?\
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M_P"@+J'_ (#/_A1_PC&O?] 74/\ P&?_  KZ1HKT/[7G_*OQ//\ [&I_SO\
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M^'-)2QM2S<[I'8\NW<^W3I6K17)BL=4Q"47HCKPN!IX=N2U84445QG:%%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !30$#%@%#'J>YIV :3:OH/RH
M 7(]:,CUI,#T%&T>@H 7(]:: BDE0H+')QW-+M'H*-H]!0 N1ZT9'K2;1Z"C
M ]!0 9'K2Y%)M'H/RHP/04 +D>M&1ZTFT>@HVCT% "Y'K1D>M)M'H*-H]!0
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MU_*C(_R*6B@!-P/K^5&X>_Y4M% ";A[_ )4;A[_E2T4 )N'O^5&X#U_*EHH
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M'_/FO_H;UV8&C"M64)[69QX^M.C1<X;W1O\ _"X--_Z!MU_WTM'_  N#3?\
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MWW/YT;?<_G2T4 )CW-)M]S^=.HH 3;[G\Z-O&,G\Z6B@!-ON?SHV^Y_.EHH
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M]WGYL#V[>M1VDWB6"ZMIM0$P-Y/$!&&!6(J=K @= R;G[\KVKML4<T %%%%
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
FHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>8
<FILENAME>abeo-20201231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.6c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWaqBqbP9z5Z8GekhvWB2ben6zy0ii188PSbpQ7yGQS0H -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2020-01-31" xmlns:us-gaap="http://fasb.org/us-gaap/2020-01-31" xmlns:srt="http://fasb.org/srt/2020-01-31" xmlns:srt-types="http://fasb.org/srt-types/2020-01-31" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:abeo="http://abeonatherapeutics.com/20201231" elementFormDefault="qualified" targetNamespace="http://abeonatherapeutics.com/20201231">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Cover" id="Cover">
	  <link:definition>00000001 - Document - Cover</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/BalanceSheets" id="BalanceSheets">
	  <link:definition>00000002 - Statement - Consolidated Balance Sheets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
	  <link:definition>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" id="StatementsOfOperationsAndComprehensiveLoss">
	  <link:definition>00000004 - Statement - Consolidated Statements of Operations and Comprehensive Loss</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" id="StatementsOfStockholdersEquity">
	  <link:definition>00000005 - Statement - Consolidated Statements of Stockholders' Equity</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
	  <link:definition>00000006 - Statement - Consolidated Statements of Cash Flows</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" id="NatureOfOperationsAndSummaryOfSignificantAccountingPolicies">
	  <link:definition>00000007 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" id="Short-termInvestments">
	  <link:definition>00000008 - Disclosure - SHORT-TERM INVESTMENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipment" id="PropertyAndEquipment">
	  <link:definition>00000009 - Disclosure - PROPERTY AND EQUIPMENT</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" id="LicensedTechnology">
	  <link:definition>00000010 - Disclosure - LICENSED TECHNOLOGY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/LoanPayable" id="LoanPayable">
	  <link:definition>00000011 - Disclosure - LOAN PAYABLE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" id="FairValueMeasurements">
	  <link:definition>00000012 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/StockholdersEquity" id="StockholdersEquity">
	  <link:definition>00000013 - Disclosure - STOCKHOLDERS&#8217; EQUITY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" id="RevenueFromContractsWithCustomers">
	  <link:definition>00000014 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" id="Stock-basedCompensation">
	  <link:definition>00000015 - Disclosure - STOCK-BASED COMPENSATION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/KPlan" id="KPlan">
	  <link:definition>00000016 - Disclosure - 401(k) PLAN</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/IncomeTaxes" id="IncomeTaxes">
	  <link:definition>00000017 - Disclosure - INCOME TAXES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
	  <link:definition>00000018 - Disclosure - COMMITMENTS AND CONTINGENCIES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" id="NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies">
	  <link:definition>00000019 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" id="NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables">
	  <link:definition>00000020 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" id="Short-termInvestmentsTables">
	  <link:definition>00000021 - Disclosure - SHORT-TERM INVESTMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" id="PropertyAndEquipmentTables">
	  <link:definition>00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" id="LicensedTechnologyTables">
	  <link:definition>00000023 - Disclosure - LICENSED TECHNOLOGY (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" id="FairValueMeasurementsTables">
	  <link:definition>00000024 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" id="Stock-basedCompensationTables">
	  <link:definition>00000025 - Disclosure - STOCK-BASED COMPENSATION (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/IncomeTaxesTables" id="IncomeTaxesTables">
	  <link:definition>00000026 - Disclosure - INCOME TAXES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" id="CommitmentsAndContingenciesTables">
	  <link:definition>00000027 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" id="ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails">
	  <link:definition>00000028 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" id="ScheduleOfStockBasedCompensationDetails">
	  <link:definition>00000029 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" id="NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000030 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" id="ScheduleOfAvailable-for-saleInvestmentsHeldDetails">
	  <link:definition>00000031 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" id="Short-termInvestmentsDetailsNarrative">
	  <link:definition>00000032 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" id="ScheduleOfPropertyAndEquipmentDetails">
	  <link:definition>00000033 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" id="PropertyAndEquipmentDetailsNarrative">
	  <link:definition>00000034 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" id="ScheduleOfLicensedTechnologyDetails">
	  <link:definition>00000035 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" id="ScheduleOfAmortizationExpenseForIntangibleAssetsDetails">
	  <link:definition>00000036 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" id="LicensedTechnologyDetailsNarrative">
	  <link:definition>00000037 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" id="LoanPayableDetailsNarrative">
	  <link:definition>00000038 - Disclosure - LOAN PAYABLE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" id="ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails">
	  <link:definition>00000039 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" id="StockholdersEquityDetailsNarrative">
	  <link:definition>00000040 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" id="RevenueFromContractsWithCustomersDetailsNarrative">
	  <link:definition>00000041 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" id="ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails">
	  <link:definition>00000042 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" id="ScheduleOfOptionsActivityDetails">
	  <link:definition>00000043 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" id="ScheduleOfOptionsActivityDetailsParenthetical">
	  <link:definition>00000044 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" id="ScheduleOfOptionsOutstandingAndExercisableDetails">
	  <link:definition>00000045 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" id="SummaryOfRestrictedStockActivityDetails">
	  <link:definition>00000046 - Disclosure - SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" id="Stock-basedCompensationDetailsNarrative">
	  <link:definition>00000047 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" id="KPlanDetailsNarrative">
	  <link:definition>00000048 - Disclosure - 401(k) PLAN (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" id="ScheduleOfIncomeTaxExpenseDetails">
	  <link:definition>00000049 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" id="ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails">
	  <link:definition>00000050 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" id="SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails">
	  <link:definition>00000051 - Disclosure - SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" id="IncomeTaxesDetailsNarrative">
	  <link:definition>00000052 - Disclosure - INCOME TAXES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" id="ScheduleOfComponentsOfLeaseCostDetails">
	  <link:definition>00000053 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" id="ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails">
	  <link:definition>00000054 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" id="CommitmentsAndContingenciesDetailsNarrative">
	  <link:definition>00000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="abeo-20201231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="abeo-20201231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="abeo-20201231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="abeo-20201231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2020-01-31" schemaLocation="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd" />
    <import namespace="http://fasb.org/us-gaap/2020-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2020-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2020/elts/us-types-2020-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2020-01-31" schemaLocation="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd" />
    <import namespace="http://fasb.org/srt/2020-01-31" schemaLocation="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2020-01-31" schemaLocation="http://xbrl.fasb.org/srt/2020/elts/srt-types-2020-01-31.xsd" />
    <element id="abeo_LicenseAndOtherRevenuesMember" name="LicenseAndOtherRevenuesMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_PreFundedWarrantMember" name="PreFundedWarrantMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockOptionsMember" name="StockOptionsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_LaboratoryEquipmentMember" name="LaboratoryEquipmentMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_FurnitureAndOfficeEquipmentMember" name="FurnitureAndOfficeEquipmentMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ConstructionWorkInProgressMember" name="ConstructionWorkInProgressMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_REGENXBIOMember" name="REGENXBIOMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_OriginalLicenseAgreementMember" name="OriginalLicenseAgreementMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AmendedAgreementMember" name="AmendedAgreementMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AprilOneTwentyTwentyMember" name="AprilOneTwentyTwentyMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AbeonaTherapeuticsLlcMember" name="AbeonaTherapeuticsLlcMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_PaycheckProtectionProgramMember" name="PaycheckProtectionProgramMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ShortTermInvestmentMember" name="ShortTermInvestmentMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_LicensedTechnologyNetMember" name="LicensedTechnologyNetMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TwoThousandNineteenPublicOfferingMember" name="TwoThousandNineteenPublicOfferingMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_PreFundedWarrantsMember" name="PreFundedWarrantsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NonPreFundedWarrantsMember" name="NonPreFundedWarrantsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_SublicenseAndnventoryPurchaseAgreementsMember" name="SublicenseAndnventoryPurchaseAgreementsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_EventBasedMilestonePaymentsMember" name="EventBasedMilestonePaymentsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_SalesBasedMilestonePaymentsMember" name="SalesBasedMilestonePaymentsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_SublicenseAgreementMember" name="SublicenseAgreementMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TwoThousandFifteenEquityIncentivePlanMember" name="TwoThousandFifteenEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_EligibleStockOptionsMember" name="EligibleStockOptionsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_EligibleDirectorStockOptionsMember" name="EligibleDirectorStockOptionsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RangeOneMember" name="RangeOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RangeTwoMember" name="RangeTwoMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RangeThreeMember" name="RangeThreeMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RangeFourMember" name="RangeFourMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RangeFiveMember" name="RangeFiveMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RangeSixMember" name="RangeSixMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TwoThousandFiveEquityIncentivePlanMember" name="TwoThousandFiveEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TaxYearTwoThousandTwentyOneMember" name="TaxYearTwoThousandTwentyOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TaxYearTwoThousandTwentyTwoMember" name="TaxYearTwoThousandTwentyTwoMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TaxYearTwoThousandTwentyThreeMember" name="TaxYearTwoThousandTwentyThreeMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TaxYearTwoThousandTwentyFourMember" name="TaxYearTwoThousandTwentyFourMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_TaxYearTwoThousandTwentyFiveMember" name="TaxYearTwoThousandTwentyFiveMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ThereafterMember" name="ThereafterMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RDEBProductMember" name="RDEBProductMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_OtherAssetsAndRestrictedCash" name="OtherAssetsAndRestrictedCash" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_InterestAndMiscellaneousIncome" name="InterestAndMiscellaneousIncome" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" name="IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" name="IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" name="StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" name="StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" name="StockIssuedDuringPeriodValueIssuedForLicensingAgreements" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" name="StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" name="IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" name="IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" name="AllocatedShareBasedCompensationExpenseRestrictedStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NoncashInterestExpense" name="NoncashInterestExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AccretionAndInterestOnShorttermInvestments" name="AccretionAndInterestOnShorttermInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" name="IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IncreaseDecreaseInPayableToLicensor" name="IncreaseDecreaseInPayableToLicensor" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" name="ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" name="SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NatureOfOperationsPolicyTextBlock" name="NatureOfOperationsPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" name="SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" name="ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NetCashProvidedByUsedInOperatingActivity" name="NetCashProvidedByUsedInOperatingActivity" nillable="true" xbrli:periodType="duration" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NoncashLicensedTechnologyImpairmentCharge" name="NoncashLicensedTechnologyImpairmentCharge" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_PaymentForExecutionOfContracts" name="PaymentForExecutionOfContracts" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_LicenseTerminationDate" name="LicenseTerminationDate" nillable="true" xbrli:periodType="duration" type="xbrli:dateItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_DebtInstrumentPeriodicRemainsDue" name="DebtInstrumentPeriodicRemainsDue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_FairValueDisclosureOfGainLoss" name="FairValueDisclosureOfGainLoss" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_PrefundedWarrantsExercisedAndConvertedShares" name="PrefundedWarrantsExercisedAndConvertedShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_WarrantExpirationDescription" name="WarrantExpirationDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_FairValueOfGranted" name="FairValueOfGranted" nillable="true" xbrli:periodType="duration" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NumberOfInvestmentOptions" name="NumberOfInvestmentOptions" nillable="true" xbrli:periodType="duration" type="xbrli:integerItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_IncometaxReconciliationCurrentYearReserve" name="IncometaxReconciliationCurrentYearReserve" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" name="DeferredTaxLiabilitiesPropertyPlantAndEquipments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_OperatingLossCarryforward" name="OperatingLossCarryforward" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" name="NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_GuaranteedUpfrontPayments" name="GuaranteedUpfrontPayments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_GuaranteedAndPayable" name="GuaranteedAndPayable" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>abeo-20201231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.6c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Cover" xlink:href="abeo-20201231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheets" xlink:href="abeo-20201231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:href="abeo-20201231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="abeo-20201231.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:href="abeo-20201231.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:href="abeo-20201231.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:href="abeo-20201231.xsd#Short-termInvestments" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:href="abeo-20201231.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:href="abeo-20201231.xsd#LicensedTechnology" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayable" xlink:href="abeo-20201231.xsd#LoanPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:href="abeo-20201231.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StockholdersEquity" xlink:href="abeo-20201231.xsd#StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" xlink:href="abeo-20201231.xsd#RevenueFromContractsWithCustomers" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:href="abeo-20201231.xsd#Stock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/KPlan" xlink:href="abeo-20201231.xsd#KPlan" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:href="abeo-20201231.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:href="abeo-20201231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:href="abeo-20201231.xsd#Short-termInvestmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:href="abeo-20201231.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:href="abeo-20201231.xsd#LicensedTechnologyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:href="abeo-20201231.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:href="abeo-20201231.xsd#Stock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:href="abeo-20201231.xsd#IncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:href="abeo-20201231.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:href="abeo-20201231.xsd#ScheduleOfStockBasedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:href="abeo-20201231.xsd#Short-termInvestmentsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="abeo-20201231.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="abeo-20201231.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:href="abeo-20201231.xsd#ScheduleOfLicensedTechnologyDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:href="abeo-20201231.xsd#LicensedTechnologyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:href="abeo-20201231.xsd#LoanPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:href="abeo-20201231.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" xlink:href="abeo-20201231.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" xlink:href="abeo-20201231.xsd#RevenueFromContractsWithCustomersDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:href="abeo-20201231.xsd#ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsActivityDetailsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" xlink:href="abeo-20201231.xsd#SummaryOfRestrictedStockActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:href="abeo-20201231.xsd#Stock-basedCompensationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:href="abeo-20201231.xsd#KPlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" xlink:href="abeo-20201231.xsd#ScheduleOfIncomeTaxExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="abeo-20201231.xsd#ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:href="abeo-20201231.xsd#SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:href="abeo-20201231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:href="abeo-20201231.xsd#ScheduleOfComponentsOfLeaseCostDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="abeo-20201231.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="abeo-20201231.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermInvestments" xlink:label="loc_us-gaapShortTermInvestments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapShortTermInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OtherAssetsAndRestrictedCash" xlink:label="loc_abeoOtherAssetsAndRestrictedCash" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_abeoOtherAssetsAndRestrictedCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenueCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:title="00000004 - Statement - Consolidated Statements of Operations and Comprehensive Loss">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOtherCostAndExpenseOperating" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_InterestAndMiscellaneousIncome" xlink:label="loc_abeoInterestAndMiscellaneousIncome" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_abeoInterestAndMiscellaneousIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Stockholders&apos; Equity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOtherCostAndExpenseOperating" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" xlink:label="loc_abeoAllocatedShareBasedCompensationExpenseRestrictedStock" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_abeoAllocatedShareBasedCompensationExpenseRestrictedStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NoncashInterestExpense" xlink:label="loc_abeoNoncashInterestExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_abeoNoncashInterestExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AccretionAndInterestOnShorttermInvestments" xlink:label="loc_abeoAccretionAndInterestOnShorttermInvestments" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_abeoAccretionAndInterestOnShorttermInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccretionExpense" xlink:label="loc_us-gaapAccretionExpense" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAccretionExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="loc_us-gaapOtherNoncashIncomeExpense" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOtherNoncashIncomeExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInReceivables" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInReceivables" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:label="loc_abeoIncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_abeoIncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncreaseDecreaseInPayableToLicensor" xlink:label="loc_abeoIncreaseDecreaseInPayableToLicensor" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_abeoIncreaseDecreaseInPayableToLicensor" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireShortTermInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:label="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:label="loc_abeoProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_abeoProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:title="00000008 - Disclosure - SHORT-TERM INVESTMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:title="00000009 - Disclosure - PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:title="00000010 - Disclosure - LICENSED TECHNOLOGY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayable" xlink:title="00000011 - Disclosure - LOAN PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:title="00000012 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StockholdersEquity" xlink:title="00000013 - Disclosure - STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" xlink:title="00000014 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:title="00000015 - Disclosure - STOCK-BASED COMPENSATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlan" xlink:title="00000016 - Disclosure - 401(k) PLAN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:title="00000017 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:title="00000018 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000019 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:title="00000020 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="00000021 - Disclosure - SHORT-TERM INVESTMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:title="00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:title="00000023 - Disclosure - LICENSED TECHNOLOGY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:title="00000024 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:title="00000025 - Disclosure - STOCK-BASED COMPENSATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:title="00000026 - Disclosure - INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:title="00000027 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="00000028 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:title="00000029 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000030 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:title="00000031 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:title="00000032 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="00000034 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:title="00000035 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAccumulatedAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:title="00000036 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFive" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:title="00000037 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:title="00000038 - Disclosure - LOAN PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:title="00000039 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000040 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" xlink:title="00000041 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:title="00000042 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" xlink:title="00000044 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:title="00000045 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" xlink:title="00000046 - Disclosure - SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:title="00000047 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:title="00000048 - Disclosure - 401(k) PLAN (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" xlink:title="00000049 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:label="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncometaxReconciliationCurrentYearReserve" xlink:label="loc_abeoIncometaxReconciliationCurrentYearReserve" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_abeoIncometaxReconciliationCurrentYearReserve" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="00000050 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:label="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsStateTaxes" xlink:label="loc_us-gaapDeferredTaxAssetsStateTaxes" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsStateTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:label="loc_abeoDeferredTaxLiabilitiesPropertyPlantAndEquipments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_abeoDeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="loc_us-gaapDeferredTaxAssetsDeferredIncome" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsDeferredIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:label="loc_us-gaapDeferredTaxAssetsGoodwillAndIntangibleAssets" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="loc_us-gaapDeferredTaxAssetsOther" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:title="00000051 - Disclosure - SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000052 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="00000053 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:title="00000054 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>abeo-20201231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.6c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Cover" xlink:href="abeo-20201231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheets" xlink:href="abeo-20201231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:href="abeo-20201231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="abeo-20201231.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:href="abeo-20201231.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:href="abeo-20201231.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:href="abeo-20201231.xsd#Short-termInvestments" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:href="abeo-20201231.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:href="abeo-20201231.xsd#LicensedTechnology" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayable" xlink:href="abeo-20201231.xsd#LoanPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:href="abeo-20201231.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StockholdersEquity" xlink:href="abeo-20201231.xsd#StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" xlink:href="abeo-20201231.xsd#RevenueFromContractsWithCustomers" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:href="abeo-20201231.xsd#Stock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/KPlan" xlink:href="abeo-20201231.xsd#KPlan" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:href="abeo-20201231.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:href="abeo-20201231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:href="abeo-20201231.xsd#Short-termInvestmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:href="abeo-20201231.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:href="abeo-20201231.xsd#LicensedTechnologyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:href="abeo-20201231.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:href="abeo-20201231.xsd#Stock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:href="abeo-20201231.xsd#IncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:href="abeo-20201231.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:href="abeo-20201231.xsd#ScheduleOfStockBasedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:href="abeo-20201231.xsd#Short-termInvestmentsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="abeo-20201231.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="abeo-20201231.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:href="abeo-20201231.xsd#ScheduleOfLicensedTechnologyDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:href="abeo-20201231.xsd#LicensedTechnologyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:href="abeo-20201231.xsd#LoanPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:href="abeo-20201231.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" xlink:href="abeo-20201231.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" xlink:href="abeo-20201231.xsd#RevenueFromContractsWithCustomersDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:href="abeo-20201231.xsd#ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsActivityDetailsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" xlink:href="abeo-20201231.xsd#SummaryOfRestrictedStockActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:href="abeo-20201231.xsd#Stock-basedCompensationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:href="abeo-20201231.xsd#KPlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" xlink:href="abeo-20201231.xsd#ScheduleOfIncomeTaxExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="abeo-20201231.xsd#ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:href="abeo-20201231.xsd#SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:href="abeo-20201231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:href="abeo-20201231.xsd#ScheduleOfComponentsOfLeaseCostDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="abeo-20201231.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="abeo-20201231.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:title="00000004 - Statement - Consolidated Statements of Operations and Comprehensive Loss">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtProductOrServiceAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicenseAndOtherRevenuesMember" xlink:label="loc_abeoLicenseAndOtherRevenuesMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoLicenseAndOtherRevenuesMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaapRevenuesAbstract_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRevenuesAbstract_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax_50" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract_50" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingExpensesAbstract_50" xlink:to="loc_us-gaapResearchAndDevelopmentExpense_50" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingExpensesAbstract_50" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense_50" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingExpensesAbstract_50" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization_50" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingExpensesAbstract_50" xlink:to="loc_us-gaapOtherCostAndExpenseOperating_50" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingExpensesAbstract_50" xlink:to="loc_us-gaapOperatingExpenses_50" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_50" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_InterestAndMiscellaneousIncome" xlink:label="loc_abeoInterestAndMiscellaneousIncome_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoInterestAndMiscellaneousIncome_50" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestExpenseOther_50" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_50" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaapEarningsPerShareBasicAndDiluted_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapEarningsPerShareBasicAndDiluted_50" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted_50" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTaxAbstract" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract_50" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract_50" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_50" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract_50" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax_50" xlink:type="arc" order="16" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Stockholders&apos; Equity">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" xlink:label="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_60" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" xlink:label="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_60" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther_60" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_60" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_60" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_60" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="loc_abeoStockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_60" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="loc_abeoStockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_60" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" xlink:label="loc_abeoStockIssuedDuringPeriodValueIssuedForLicensingAgreements_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodValueIssuedForLicensingAgreements_60" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" xlink:label="loc_abeoStockIssuedDuringPeriodSharesIssuedForLicensingAgreements_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodSharesIssuedForLicensingAgreements_60" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" xlink:label="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_60" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" xlink:label="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_60" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_60" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_60" xlink:type="arc" order="18" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:title="00000008 - Disclosure - SHORT-TERM INVESTMENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:title="00000009 - Disclosure - PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:title="00000010 - Disclosure - LICENSED TECHNOLOGY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayable" xlink:title="00000011 - Disclosure - LOAN PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:title="00000012 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StockholdersEquity" xlink:title="00000013 - Disclosure - STOCKHOLDERS&#8217; EQUITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" xlink:title="00000014 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:title="00000015 - Disclosure - STOCK-BASED COMPENSATION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlan" xlink:title="00000016 - Disclosure - 401(k) PLAN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:title="00000017 - Disclosure - INCOME TAXES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:title="00000018 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000019 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:title="00000020 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:label="loc_us-gaapScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_30" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="00000021 - Disclosure - SHORT-TERM INVESTMENTS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:title="00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:title="00000023 - Disclosure - LICENSED TECHNOLOGY (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:title="00000024 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:title="00000025 - Disclosure - STOCK-BASED COMPENSATION (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_40" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:title="00000026 - Disclosure - INCOME TAXES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:title="00000027 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="00000028 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapWarrantMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapRestrictedStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockOptionsMember" xlink:label="loc_abeoStockOptionsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_abeoStockOptionsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_90" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:title="00000029 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="loc_us-gaapEmployeeStockOptionMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapEmployeeStockOptionMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaapIncomeStatementLocationAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapIncomeStatementLocationAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="loc_us-gaapResearchAndDevelopmentExpenseMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_us-gaapResearchAndDevelopmentExpenseMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpense_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpense_150" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:label="loc_us-gaapEmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapEmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_150" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpenseNetOfTax_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpenseNetOfTax_150" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockExpense" xlink:label="loc_us-gaapRestrictedStockExpense_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapRestrictedStockExpense_150" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000030 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorLeaseDescriptionLineItems" xlink:label="loc_us-gaapLessorLeaseDescriptionLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquipmentMember" xlink:label="loc_us-gaapEquipmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapEquipmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="loc_us-gaapLeaseholdImprovementsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLeaseholdImprovementsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_30" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PreFundedWarrantMember" xlink:label="loc_abeoPreFundedWarrantMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_abeoPreFundedWarrantMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:label="loc_us-gaapCashCashEquivalentsAndShortTermInvestments_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapCashCashEquivalentsAndShortTermInvestments_80" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapAssetsNet_80" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NetCashProvidedByUsedInOperatingActivity" xlink:label="loc_abeoNetCashProvidedByUsedInOperatingActivity_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_abeoNetCashProvidedByUsedInOperatingActivity_80" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaapPropertyPlantAndEquipmentUsefulLife_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentUsefulLife_80" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NoncashLicensedTechnologyImpairmentCharge" xlink:label="loc_abeoNoncashLicensedTechnologyImpairmentCharge_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_abeoNoncashLicensedTechnologyImpairmentCharge_80" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapGoodwill_80" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NumberOfOperatingSegments" xlink:label="loc_us-gaapNumberOfOperatingSegments_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapNumberOfOperatingSegments_80" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_80" xlink:type="arc" order="7" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:title="00000031 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:title="00000032 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LaboratoryEquipmentMember" xlink:label="loc_abeoLaboratoryEquipmentMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_abeoLaboratoryEquipmentMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FurnitureAndOfficeEquipmentMember" xlink:label="loc_abeoFurnitureAndOfficeEquipmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_abeoFurnitureAndOfficeEquipmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="loc_us-gaapLeaseholdImprovementsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLeaseholdImprovementsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ConstructionWorkInProgressMember" xlink:label="loc_abeoConstructionWorkInProgressMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_abeoConstructionWorkInProgressMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_110" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="00000034 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:title="00000035 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:title="00000036 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:title="00000037 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:label="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LicensingAgreementsMember" xlink:label="loc_us-gaapLicensingAgreementsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapLicensingAgreementsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_deiLegalEntityAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_deiLegalEntityAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityDomain" xlink:label="loc_deiEntityDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_deiLegalEntityAxis" xlink:to="loc_deiEntityDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityDomain" xlink:label="loc_deiEntityDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_deiLegalEntityAxis" xlink:to="loc_deiEntityDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_REGENXBIOMember" xlink:label="loc_abeoREGENXBIOMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityDomain" xlink:to="loc_abeoREGENXBIOMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OriginalLicenseAgreementMember" xlink:label="loc_abeoOriginalLicenseAgreementMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoOriginalLicenseAgreementMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AmendedAgreementMember" xlink:label="loc_abeoAmendedAgreementMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoAmendedAgreementMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateAxis" xlink:label="loc_us-gaapAwardDateAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapAwardDateAxis" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateDomain" xlink:label="loc_us-gaapAwardDateDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardDateAxis" xlink:to="loc_us-gaapAwardDateDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateDomain" xlink:label="loc_us-gaapAwardDateDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardDateAxis" xlink:to="loc_us-gaapAwardDateDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AprilOneTwentyTwentyMember" xlink:label="loc_abeoAprilOneTwentyTwentyMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_abeoAprilOneTwentyTwentyMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AbeonaTherapeuticsLlcMember" xlink:label="loc_abeoAbeonaTherapeuticsLlcMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_abeoAbeonaTherapeuticsLlcMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RoyaltyExpense" xlink:label="loc_us-gaapRoyaltyExpense_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapRoyaltyExpense_190" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForRoyalties" xlink:label="loc_us-gaapPaymentsForRoyalties_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapPaymentsForRoyalties_190" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PaymentForExecutionOfContracts" xlink:label="loc_abeoPaymentForExecutionOfContracts_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoPaymentForExecutionOfContracts_190" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_190" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_190" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_190" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProgramRightsObligationsCurrent" xlink:label="loc_us-gaapProgramRightsObligationsCurrent_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapProgramRightsObligationsCurrent_190" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="loc_us-gaapInterestPayableCurrentAndNoncurrent_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapInterestPayableCurrentAndNoncurrent_190" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_190" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="loc_us-gaapLossContingencyAccrualAtCarryingValue_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapLossContingencyAccrualAtCarryingValue_190" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForLegalSettlements" xlink:label="loc_us-gaapPaymentsForLegalSettlements_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapPaymentsForLegalSettlements_190" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicenseTerminationDate" xlink:label="loc_abeoLicenseTerminationDate_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoLicenseTerminationDate_190" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_190" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_190" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="loc_abeoDebtInstrumentPeriodicRemainsDue_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoDebtInstrumentPeriodicRemainsDue_190" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapOtherCostAndExpenseOperating_190" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets_190" xlink:type="arc" order="16" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:title="00000038 - Disclosure - LOAN PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PaycheckProtectionProgramMember" xlink:label="loc_abeoPaycheckProtectionProgramMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_abeoPaycheckProtectionProgramMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapProceedsFromNotesPayable_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_30" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:title="00000039 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByAssetClassAxis" xlink:label="loc_us-gaapFairValueByAssetClassAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueByAssetClassAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:label="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapFairValueByAssetClassAxis" xlink:to="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:label="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFairValueByAssetClassAxis" xlink:to="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ShortTermInvestmentMember" xlink:label="loc_abeoShortTermInvestmentMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="loc_abeoShortTermInvestmentMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicensedTechnologyNetMember" xlink:label="loc_abeoLicensedTechnologyNetMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="loc_abeoLicensedTechnologyNetMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillMember" xlink:label="loc_us-gaapGoodwillMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="loc_us-gaapGoodwillMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="loc_us-gaapFairValueByMeasurementFrequencyAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueByMeasurementFrequencyAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaapFairValueMeasurementFrequencyDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapFairValueByMeasurementFrequencyAxis" xlink:to="loc_us-gaapFairValueMeasurementFrequencyDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaapFairValueMeasurementFrequencyDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFairValueByMeasurementFrequencyAxis" xlink:to="loc_us-gaapFairValueMeasurementFrequencyDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="loc_us-gaapFairValueMeasurementsRecurringMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueMeasurementFrequencyDomain" xlink:to="loc_us-gaapFairValueMeasurementsRecurringMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsNonrecurringMember" xlink:label="loc_us-gaapFairValueMeasurementsNonrecurringMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueMeasurementFrequencyDomain" xlink:to="loc_us-gaapFairValueMeasurementsNonrecurringMember_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" xlink:to="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" xlink:to="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="loc_us-gaapFairValueInputsLevel1Member_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:to="loc_us-gaapFairValueInputsLevel1Member_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="loc_us-gaapFairValueInputsLevel2Member_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:to="loc_us-gaapFairValueInputsLevel2Member_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="loc_us-gaapFairValueInputsLevel3Member_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:to="loc_us-gaapFairValueInputsLevel3Member_30" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsFairValueDisclosure" xlink:label="loc_us-gaapAssetsFairValueDisclosure_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="loc_us-gaapAssetsFairValueDisclosure_250" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FairValueDisclosureOfGainLoss" xlink:label="loc_abeoFairValueDisclosureOfGainLoss_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="loc_abeoFairValueDisclosureOfGainLoss_250" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000040 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaapClassOfWarrantOrRightLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="loc_us-gaapClassOfWarrantOrRightTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandNineteenPublicOfferingMember" xlink:label="loc_abeoTwoThousandNineteenPublicOfferingMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoTwoThousandNineteenPublicOfferingMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PreFundedWarrantsMember" xlink:label="loc_abeoPreFundedWarrantsMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_abeoPreFundedWarrantsMember_30" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NonPreFundedWarrantsMember" xlink:label="loc_abeoNonPreFundedWarrantsMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_abeoNonPreFundedWarrantsMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesIssuedPricePerShare" xlink:label="loc_us-gaapSharesIssuedPricePerShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapSharesIssuedPricePerShare_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PrefundedWarrantsExercisedAndConvertedShares" xlink:label="loc_abeoPrefundedWarrantsExercisedAndConvertedShares_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_abeoPrefundedWarrantsExercisedAndConvertedShares_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_WarrantExpirationDescription" xlink:label="loc_abeoWarrantExpirationDescription_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_abeoWarrantExpirationDescription_90" xlink:type="arc" order="6" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" xlink:title="00000041 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueLineItems" xlink:label="loc_us-gaapDisaggregationOfRevenueLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueTable" xlink:label="loc_us-gaapDisaggregationOfRevenueTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapDisaggregationOfRevenueTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SublicenseAndnventoryPurchaseAgreementsMember" xlink:label="loc_abeoSublicenseAndnventoryPurchaseAgreementsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoSublicenseAndnventoryPurchaseAgreementsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SublicenseAgreementMember" xlink:label="loc_abeoSublicenseAgreementMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoSublicenseAgreementMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_srtProductOrServiceAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EventBasedMilestonePaymentsMember" xlink:label="loc_abeoEventBasedMilestonePaymentsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoEventBasedMilestonePaymentsMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SalesBasedMilestonePaymentsMember" xlink:label="loc_abeoSalesBasedMilestonePaymentsMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoSalesBasedMilestonePaymentsMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LicenseMember" xlink:label="loc_us-gaapLicenseMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_us-gaapLicenseMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityRevenueRecognized" xlink:label="loc_us-gaapContractWithCustomerLiabilityRevenueRecognized_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapContractWithCustomerLiabilityRevenueRecognized_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" xlink:label="loc_us-gaapContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax_110" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:title="00000042 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_110" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_110" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_110" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_110" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_110" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_110" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_110" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_110" xlink:type="arc" order="11" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" xlink:title="00000044 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FairValueOfGranted" xlink:label="loc_abeoFairValueOfGranted_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_abeoFairValueOfGranted_30" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:title="00000045 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeOneMember" xlink:label="loc_abeoRangeOneMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeOneMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeTwoMember" xlink:label="loc_abeoRangeTwoMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeTwoMember_20" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeThreeMember" xlink:label="loc_abeoRangeThreeMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeThreeMember_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeFourMember" xlink:label="loc_abeoRangeFourMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeFourMember_60" xlink:type="arc" order="62" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeFiveMember" xlink:label="loc_abeoRangeFiveMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeFiveMember_80" xlink:type="arc" order="82" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeSixMember" xlink:label="loc_abeoRangeSixMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeSixMember_100" xlink:type="arc" order="102" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_210" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_210" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_210" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_210" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_210" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_210" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_210" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_210" xlink:type="arc" order="7" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" xlink:title="00000046 - Disclosure - SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_60" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_60" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_60" xlink:type="arc" order="7" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:title="00000047 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EligibleStockOptionsMember" xlink:label="loc_abeoEligibleStockOptionsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoEligibleStockOptionsMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EligibleDirectorStockOptionsMember" xlink:label="loc_abeoEligibleDirectorStockOptionsMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoEligibleDirectorStockOptionsMember_50" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockOptionsMember" xlink:label="loc_abeoStockOptionsMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoStockOptionsMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_srtRangeAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember_0" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember_10" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_180" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_180" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_180" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_180" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" xlink:label="loc_abeoShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_abeoShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_180" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="loc_us-gaapCommonStockSharesSubscribedButUnissued_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscribedButUnissued_180" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_180" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_180" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_180" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_180" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_180" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="loc_us-gaapEmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapEmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_180" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" xlink:label="loc_abeoSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_abeoSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_180" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_180" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_180" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_180" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_180" xlink:type="arc" order="16" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:title="00000048 - Disclosure - 401(k) PLAN (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" xlink:title="00000049 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="00000050 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:title="00000051 - Disclosure - SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsLineItems" xlink:label="loc_us-gaapOperatingLossCarryforwardsLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsTable" xlink:label="loc_us-gaapOperatingLossCarryforwardsTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_us-gaapOperatingLossCarryforwardsTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxPeriodAxis" xlink:label="loc_us-gaapTaxPeriodAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapOperatingLossCarryforwardsTable" xlink:to="loc_us-gaapTaxPeriodAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxPeriodDomain" xlink:label="loc_us-gaapTaxPeriodDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapTaxPeriodAxis" xlink:to="loc_us-gaapTaxPeriodDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxPeriodDomain" xlink:label="loc_us-gaapTaxPeriodDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapTaxPeriodAxis" xlink:to="loc_us-gaapTaxPeriodDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyOneMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyOneMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyOneMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyTwoMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyTwoMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyTwoMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyThreeMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyThreeMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyThreeMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyFourMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyFourMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyFourMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyFiveMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyFiveMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyFiveMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ThereafterMember" xlink:label="loc_abeoThereafterMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoThereafterMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="loc_us-gaapOperatingLossCarryforwards_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_us-gaapOperatingLossCarryforwards_80" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxCreditCarryforwardAmount" xlink:label="loc_us-gaapTaxCreditCarryforwardAmount_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_us-gaapTaxCreditCarryforwardAmount_80" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000052 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="00000053 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:title="00000054 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductLiabilityContingencyLineItems" xlink:label="loc_us-gaapProductLiabilityContingencyLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductLiabilityContingencyTable" xlink:label="loc_us-gaapProductLiabilityContingencyTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapProductLiabilityContingencyTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapProductLiabilityContingencyTable" xlink:to="loc_srtProductOrServiceAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RDEBProductMember" xlink:label="loc_abeoRDEBProductMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoRDEBProductMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_20" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_20" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseDescription" xlink:label="loc_us-gaapLesseeOperatingLeaseDescription_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseDescription_20" xlink:type="arc" order="2" />
    </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>abeo-20201231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.6c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="srt_ProductOrServiceAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ProductOrServiceAxis" xlink:to="srt_ProductOrServiceAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ProductOrServiceAxis_lbl" xml:lang="en-US">Product and Service [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicenseAndOtherRevenuesMember" xlink:label="abeo_LicenseAndOtherRevenuesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LicenseAndOtherRevenuesMember" xlink:to="abeo_LicenseAndOtherRevenuesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_LicenseAndOtherRevenuesMember_lbl" xml:lang="en-US">License and Other Revenues [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">AOCI Attributable to Parent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquipmentMember" xlink:label="us-gaap_EquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquipmentMember" xlink:to="us-gaap_EquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquipmentMember_lbl" xml:lang="en-US">Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="srt_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="us-gaap_LeaseholdImprovementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseholdImprovementsMember" xlink:to="us-gaap_LeaseholdImprovementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseholdImprovementsMember_lbl" xml:lang="en-US">Leasehold Improvements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_lbl" xml:lang="en-US">Antidilutive Securities [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PreFundedWarrantMember" xlink:label="abeo_PreFundedWarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PreFundedWarrantMember" xlink:to="abeo_PreFundedWarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_PreFundedWarrantMember_lbl" xml:lang="en-US">Pre-Funded Warrants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="us-gaap_WarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="us-gaap_RestrictedStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="us-gaap_RestrictedStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockMember_lbl" xml:lang="en-US">Restricted Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockOptionsMember" xlink:label="abeo_StockOptionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockOptionsMember" xlink:to="abeo_StockOptionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_StockOptionsMember_lbl" xml:lang="en-US">Stock Options [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="us-gaap_EmployeeStockOptionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOptionMember_lbl" xml:lang="en-US">Share-based Payment Arrangement, Option [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="us-gaap_IncomeStatementLocationAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementLocationAxis" xlink:to="us-gaap_IncomeStatementLocationAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementLocationAxis_lbl" xml:lang="en-US">Income Statement Location [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="us-gaap_ResearchAndDevelopmentExpenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpenseMember" xlink:to="us-gaap_ResearchAndDevelopmentExpenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpenseMember_lbl" xml:lang="en-US">Research and Development Expense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesMember_lbl" xml:lang="en-US">Selling, General and Administrative Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LaboratoryEquipmentMember" xlink:label="abeo_LaboratoryEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LaboratoryEquipmentMember" xlink:to="abeo_LaboratoryEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_LaboratoryEquipmentMember_lbl" xml:lang="en-US">Laboratory Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FurnitureAndOfficeEquipmentMember" xlink:label="abeo_FurnitureAndOfficeEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_FurnitureAndOfficeEquipmentMember" xlink:to="abeo_FurnitureAndOfficeEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_FurnitureAndOfficeEquipmentMember_lbl" xml:lang="en-US">Furniture and Office Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ConstructionWorkInProgressMember" xlink:label="abeo_ConstructionWorkInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ConstructionWorkInProgressMember" xlink:to="abeo_ConstructionWorkInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_ConstructionWorkInProgressMember_lbl" xml:lang="en-US">Construction Work-in-Progress [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Indefinite-lived Intangible Assets [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LicensingAgreementsMember" xlink:label="us-gaap_LicensingAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LicensingAgreementsMember" xlink:to="us-gaap_LicensingAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LicensingAgreementsMember_lbl" xml:lang="en-US">Licensing Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_REGENXBIOMember" xlink:label="abeo_REGENXBIOMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_REGENXBIOMember" xlink:to="abeo_REGENXBIOMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_REGENXBIOMember_lbl" xml:lang="en-US">REGENXBIO [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_TypeOfArrangementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TypeOfArrangementAxis_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OriginalLicenseAgreementMember" xlink:label="abeo_OriginalLicenseAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OriginalLicenseAgreementMember" xlink:to="abeo_OriginalLicenseAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_OriginalLicenseAgreementMember_lbl" xml:lang="en-US">Original License Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AmendedAgreementMember" xlink:label="abeo_AmendedAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AmendedAgreementMember" xlink:to="abeo_AmendedAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_AmendedAgreementMember_lbl" xml:lang="en-US">Eb Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateAxis" xlink:label="us-gaap_AwardDateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardDateAxis" xlink:to="us-gaap_AwardDateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardDateAxis_lbl" xml:lang="en-US">Award Date [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AprilOneTwentyTwentyMember" xlink:label="abeo_AprilOneTwentyTwentyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AprilOneTwentyTwentyMember" xlink:to="abeo_AprilOneTwentyTwentyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_AprilOneTwentyTwentyMember_lbl" xml:lang="en-US">Non cash Or Part Non cash Acquisition Non cash Financial Or Equity Instrument Consideration Value Of Warrants Issued1</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US">Business Acquisition [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AbeonaTherapeuticsLlcMember" xlink:label="abeo_AbeonaTherapeuticsLlcMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AbeonaTherapeuticsLlcMember" xlink:to="abeo_AbeonaTherapeuticsLlcMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_AbeonaTherapeuticsLlcMember_lbl" xml:lang="en-US">Abeona Therapeutics LLC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PaycheckProtectionProgramMember" xlink:label="abeo_PaycheckProtectionProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PaycheckProtectionProgramMember" xlink:to="abeo_PaycheckProtectionProgramMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_PaycheckProtectionProgramMember_lbl" xml:lang="en-US">Paycheck Protection Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByAssetClassAxis" xlink:label="us-gaap_FairValueByAssetClassAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueByAssetClassAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByAssetClassAxis_lbl" xml:lang="en-US">Asset Class [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ShortTermInvestmentMember" xlink:label="abeo_ShortTermInvestmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ShortTermInvestmentMember" xlink:to="abeo_ShortTermInvestmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_ShortTermInvestmentMember_lbl" xml:lang="en-US">Short Term Investment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByMeasurementFrequencyAxis" xlink:to="us-gaap_FairValueByMeasurementFrequencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByMeasurementFrequencyAxis_lbl" xml:lang="en-US">Measurement Frequency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="us-gaap_FairValueMeasurementsRecurringMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsRecurringMember" xlink:to="us-gaap_FairValueMeasurementsRecurringMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsRecurringMember_lbl" xml:lang="en-US">Fair Value, Recurring [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:to="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByFairValueHierarchyLevelAxis_lbl" xml:lang="en-US">Fair Value Hierarchy and NAV [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="us-gaap_FairValueInputsLevel1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel1Member" xlink:to="us-gaap_FairValueInputsLevel1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel1Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="us-gaap_FairValueInputsLevel2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel2Member" xlink:to="us-gaap_FairValueInputsLevel2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel2Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="us-gaap_FairValueInputsLevel3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueInputsLevel3Member" xlink:to="us-gaap_FairValueInputsLevel3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueInputsLevel3Member_lbl" xml:lang="en-US">Fair Value, Inputs, Level 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicensedTechnologyNetMember" xlink:label="abeo_LicensedTechnologyNetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LicensedTechnologyNetMember" xlink:to="abeo_LicensedTechnologyNetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_LicensedTechnologyNetMember_lbl" xml:lang="en-US">Licensed Technology Net [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsNonrecurringMember" xlink:label="us-gaap_FairValueMeasurementsNonrecurringMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementsNonrecurringMember" xlink:to="us-gaap_FairValueMeasurementsNonrecurringMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementsNonrecurringMember_lbl" xml:lang="en-US">Fair Value, Nonrecurring [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillMember" xlink:label="us-gaap_GoodwillMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillMember" xlink:to="us-gaap_GoodwillMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillMember_lbl" xml:lang="en-US">Goodwill [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandNineteenPublicOfferingMember" xlink:label="abeo_TwoThousandNineteenPublicOfferingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TwoThousandNineteenPublicOfferingMember" xlink:to="abeo_TwoThousandNineteenPublicOfferingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TwoThousandNineteenPublicOfferingMember_lbl" xml:lang="en-US">2019 Public Offering [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_lbl" xml:lang="en-US">Class of Warrant or Right [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PreFundedWarrantsMember" xlink:label="abeo_PreFundedWarrantsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PreFundedWarrantsMember" xlink:to="abeo_PreFundedWarrantsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_PreFundedWarrantsMember_lbl" xml:lang="en-US">Pre - Funded Warrants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NonPreFundedWarrantsMember" xlink:label="abeo_NonPreFundedWarrantsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NonPreFundedWarrantsMember" xlink:to="abeo_NonPreFundedWarrantsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NonPreFundedWarrantsMember_lbl" xml:lang="en-US">Non-Pre-Funded Warrants [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SublicenseAndnventoryPurchaseAgreementsMember" xlink:label="abeo_SublicenseAndnventoryPurchaseAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SublicenseAndnventoryPurchaseAgreementsMember" xlink:to="abeo_SublicenseAndnventoryPurchaseAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_SublicenseAndnventoryPurchaseAgreementsMember_lbl" xml:lang="en-US">Sublicense Andnventory Purchase Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EventBasedMilestonePaymentsMember" xlink:label="abeo_EventBasedMilestonePaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_EventBasedMilestonePaymentsMember" xlink:to="abeo_EventBasedMilestonePaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_EventBasedMilestonePaymentsMember_lbl" xml:lang="en-US">Event Based Milestone Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SalesBasedMilestonePaymentsMember" xlink:label="abeo_SalesBasedMilestonePaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SalesBasedMilestonePaymentsMember" xlink:to="abeo_SalesBasedMilestonePaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_SalesBasedMilestonePaymentsMember_lbl" xml:lang="en-US">Sales Based Milestone Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LicenseMember" xlink:label="us-gaap_LicenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LicenseMember" xlink:to="us-gaap_LicenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LicenseMember_lbl" xml:lang="en-US">License [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SublicenseAgreementMember" xlink:label="abeo_SublicenseAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SublicenseAgreementMember" xlink:to="abeo_SublicenseAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_SublicenseAgreementMember_lbl" xml:lang="en-US">Sublicense Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="us-gaap_PlanNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="abeo_TwoThousandFifteenEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:to="abeo_TwoThousandFifteenEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TwoThousandFifteenEquityIncentivePlanMember_lbl" xml:lang="en-US">2015 Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EligibleStockOptionsMember" xlink:label="abeo_EligibleStockOptionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_EligibleStockOptionsMember" xlink:to="abeo_EligibleStockOptionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_EligibleStockOptionsMember_lbl" xml:lang="en-US">Eligible Stock Options [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EligibleDirectorStockOptionsMember" xlink:label="abeo_EligibleDirectorStockOptionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_EligibleDirectorStockOptionsMember" xlink:to="abeo_EligibleDirectorStockOptionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_EligibleDirectorStockOptionsMember_lbl" xml:lang="en-US">Eligible Director Stock Options [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl" xml:lang="en-US">Exercise Price Range [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeOneMember" xlink:label="abeo_RangeOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeOneMember" xlink:to="abeo_RangeOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RangeOneMember_lbl" xml:lang="en-US">Range One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeTwoMember" xlink:label="abeo_RangeTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeTwoMember" xlink:to="abeo_RangeTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RangeTwoMember_lbl" xml:lang="en-US">Range Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeThreeMember" xlink:label="abeo_RangeThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeThreeMember" xlink:to="abeo_RangeThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RangeThreeMember_lbl" xml:lang="en-US">Range Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeFourMember" xlink:label="abeo_RangeFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeFourMember" xlink:to="abeo_RangeFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RangeFourMember_lbl" xml:lang="en-US">Range Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeFiveMember" xlink:label="abeo_RangeFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeFiveMember" xlink:to="abeo_RangeFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RangeFiveMember_lbl" xml:lang="en-US">Range Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeSixMember" xlink:label="abeo_RangeSixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeSixMember" xlink:to="abeo_RangeSixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RangeSixMember_lbl" xml:lang="en-US">Range six [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="abeo_TwoThousandFiveEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:to="abeo_TwoThousandFiveEquityIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TwoThousandFiveEquityIncentivePlanMember_lbl" xml:lang="en-US">2005 Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxPeriodAxis" xlink:label="us-gaap_TaxPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxPeriodAxis" xlink:to="us-gaap_TaxPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxPeriodAxis_lbl" xml:lang="en-US">Tax Period [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyOneMember" xlink:label="abeo_TaxYearTwoThousandTwentyOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyOneMember" xlink:to="abeo_TaxYearTwoThousandTwentyOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TaxYearTwoThousandTwentyOneMember_lbl" xml:lang="en-US">Tax Year 2021 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyTwoMember" xlink:label="abeo_TaxYearTwoThousandTwentyTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyTwoMember" xlink:to="abeo_TaxYearTwoThousandTwentyTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TaxYearTwoThousandTwentyTwoMember_lbl" xml:lang="en-US">Tax Year 2022 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyThreeMember" xlink:label="abeo_TaxYearTwoThousandTwentyThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyThreeMember" xlink:to="abeo_TaxYearTwoThousandTwentyThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TaxYearTwoThousandTwentyThreeMember_lbl" xml:lang="en-US">Tax Year 2023 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyFourMember" xlink:label="abeo_TaxYearTwoThousandTwentyFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyFourMember" xlink:to="abeo_TaxYearTwoThousandTwentyFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TaxYearTwoThousandTwentyFourMember_lbl" xml:lang="en-US">Tax Year 2024 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyFiveMember" xlink:label="abeo_TaxYearTwoThousandTwentyFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyFiveMember" xlink:to="abeo_TaxYearTwoThousandTwentyFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_TaxYearTwoThousandTwentyFiveMember_lbl" xml:lang="en-US">Tax Year Two Thousand Twenty Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ThereafterMember" xlink:label="abeo_ThereafterMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ThereafterMember" xlink:to="abeo_ThereafterMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_ThereafterMember_lbl" xml:lang="en-US">Thereafter [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RDEBProductMember" xlink:label="abeo_RDEBProductMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RDEBProductMember" xlink:to="abeo_RDEBProductMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_RDEBProductMember_lbl" xml:lang="en-US">RDEB Product [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermInvestments" xlink:label="us-gaap_ShortTermInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermInvestments_lbl" xml:lang="en-US">Short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Right-of-use lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Licensed technology, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OtherAssetsAndRestrictedCash" xlink:label="abeo_OtherAssetsAndRestrictedCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OtherAssetsAndRestrictedCash" xlink:to="abeo_OtherAssetsAndRestrictedCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_OtherAssetsAndRestrictedCash_lbl" xml:lang="en-US">Other assets and restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Current portion of lease liability</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableCurrent" xlink:to="us-gaap_LoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US">Current portion of loan payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="us-gaap_DueToRelatedPartiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToRelatedPartiesCurrent_lbl" xml:lang="en-US">Payable to licensor</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="us-gaap_DeferredRevenueCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredRevenueCurrent" xlink:to="us-gaap_DeferredRevenueCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredRevenueCurrent_lbl" xml:lang="en-US">Deferred revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loan payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Long-term lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="us-gaap_CommitmentsAndContingencies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">Commitments and contingencies</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders&#8217; equity:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock - $0.01 par value; authorized 200,000,000 shares;&#160;&#160;issued and outstanding 96,131,678 at December 31, 2020; &#160;&#160;issued and outstanding 83,622,135 at December 31, 2019;</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total stockholders&#8217; equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total liabilities and stockholders&#8217; equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="us-gaap_RevenuesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenuesAbstract" xlink:to="us-gaap_RevenuesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenuesAbstract_lbl" xml:lang="en-US">Revenues:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xml:lang="en-US">Total revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Expenses:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administrative</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="us-gaap_OtherCostAndExpenseOperating" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostAndExpenseOperating" xlink:to="us-gaap_OtherCostAndExpenseOperating_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCostAndExpenseOperating_lbl" xml:lang="en-US">Licensed technology impairment charge</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_InterestAndMiscellaneousIncome" xlink:label="abeo_InterestAndMiscellaneousIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_InterestAndMiscellaneousIncome" xlink:to="abeo_InterestAndMiscellaneousIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_InterestAndMiscellaneousIncome_lbl" xml:lang="en-US">Interest and miscellaneous income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="us-gaap_InterestExpenseOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest and other expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDiluted" xlink:to="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDiluted_lbl" xml:lang="en-US">Basic and diluted loss per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:to="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted_lbl" xml:lang="en-US">Weighted average number of common shares outstanding &#8211; basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTaxAbstract" xlink:label="us-gaap_OtherComprehensiveIncomeLossTaxAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossTaxAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossTaxAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossTaxAbstract_lbl" xml:lang="en-US">Other comprehensive loss:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_lbl" xml:lang="en-US">Change in unrealized losses related to &#160;available-for-sale debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Beginning balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Beginning balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xml:lang="en-US">Stock option-based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Restricted stock-based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" xlink:label="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" xlink:to="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_lbl" xml:lang="en-US">Issuance of common stock and pre-funded warrants &#160;in connection with public offering, net of offering costs</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" xlink:label="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" xlink:to="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_lbl" xml:lang="en-US">Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_lbl" xml:lang="en-US">Issuance of common stock under open market sale agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xml:lang="en-US">Issuance of common stock under open market sale agreement, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Issuance of common stock in connection with the exercise of stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Issuance of common stock in connection with the exercise of stock options, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:to="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_lbl" xml:lang="en-US">Issuance of common stock in connection &#160;with restricted share awards, net of cancellations</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:to="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_lbl" xml:lang="en-US">Issuance of common stock in connection with restricted share awards, net of cancellations, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" xlink:label="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" xlink:to="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements_lbl" xml:lang="en-US">Shares returned in connection with arbitration &#160;ruling on licensing agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" xlink:label="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" xlink:to="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements_lbl" xml:lang="en-US">Shares returned in connection with arbitration ruling on licensing agreement, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" xlink:label="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" xlink:to="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_lbl" xml:lang="en-US">Issuance of common stock in connection with the &#160;exercise of pre-funded warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" xlink:label="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" xlink:to="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_lbl" xml:lang="en-US">Issuance of common stock in connection with the exercise of pre-funded warrants, shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_2_lbl" xml:lang="en-US">Other comprehensive loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Ending balance, value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_2_lbl" xml:lang="en-US">Ending balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to cash used in operating activities:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostAndExpenseOperating" xlink:to="us-gaap_OtherCostAndExpenseOperating_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherCostAndExpenseOperating_2_lbl" xml:lang="en-US">Non-cash licensed technology impairment charge</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Stock option-based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" xlink:label="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" xlink:to="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock_lbl" xml:lang="en-US">Restricted stock-based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NoncashInterestExpense" xlink:label="abeo_NoncashInterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NoncashInterestExpense" xlink:to="abeo_NoncashInterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NoncashInterestExpense_lbl" xml:lang="en-US">Non-cash interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AccretionAndInterestOnShorttermInvestments" xlink:label="abeo_AccretionAndInterestOnShorttermInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AccretionAndInterestOnShorttermInvestments" xlink:to="abeo_AccretionAndInterestOnShorttermInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abeo_AccretionAndInterestOnShorttermInvestments_lbl" xml:lang="en-US">Accretion and interest on short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccretionExpense" xlink:label="us-gaap_AccretionExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccretionExpense" xlink:to="us-gaap_AccretionExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccretionExpense_lbl" xml:lang="en-US">Accretion of right-of-use lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="us-gaap_OtherNoncashIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Change in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInReceivables" xlink:label="us-gaap_IncreaseDecreaseInReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInReceivables" xlink:to="us-gaap_IncreaseDecreaseInReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInReceivables_lbl" xml:lang="en-US">Receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid expenses and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:label="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:to="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_lbl" xml:lang="en-US">Accounts payable, accrued expenses and lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncreaseDecreaseInPayableToLicensor" xlink:label="abeo_IncreaseDecreaseInPayableToLicensor" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncreaseDecreaseInPayableToLicensor" xlink:to="abeo_IncreaseDecreaseInPayableToLicensor_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abeo_IncreaseDecreaseInPayableToLicensor_lbl" xml:lang="en-US">Change in payable to licensor</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Capital expenditures</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Acquisition of licensed technology</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="us-gaap_PaymentsToAcquireShortTermInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireShortTermInvestments" xlink:to="us-gaap_PaymentsToAcquireShortTermInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireShortTermInvestments_lbl" xml:lang="en-US">Purchases of short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:label="us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:to="us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments_lbl" xml:lang="en-US">Proceeds from maturities of short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash (used in)/provided by investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="us-gaap_ProceedsFromNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromNotesPayable" xlink:to="us-gaap_ProceedsFromNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromNotesPayable_lbl" xml:lang="en-US">Proceeds from loan payable</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:label="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:to="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_lbl" xml:lang="en-US">Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Proceeds from open market sales of common stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from exercise of stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Net (decrease)/increase in cash, cash equivalents and restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">Cash, cash equivalents and restricted cash at beginning of year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2_lbl" xml:lang="en-US">Cash, cash equivalents and restricted cash at end of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental cash flow information:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_2_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Total cash, cash equivalents and restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" xlink:label="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" xlink:to="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement_lbl" xml:lang="en-US">Shares returned in connection with arbitration ruling on licensing agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid for taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract_lbl" xml:lang="en-US">Investments, Debt and Equity Securities [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:label="us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:to="us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_lbl" xml:lang="en-US">SHORT-TERM INVESTMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract_lbl" xml:lang="en-US">Goodwill and Intangible Assets Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US">LICENSED TECHNOLOGY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">LOAN PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="us-gaap_FairValueDisclosuresAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresAbstract" xlink:to="us-gaap_FairValueDisclosuresAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresAbstract_lbl" xml:lang="en-US">Fair Value Disclosures [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="us-gaap_FairValueDisclosuresTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresTextBlock" xlink:to="us-gaap_FairValueDisclosuresTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US">FAIR VALUE MEASUREMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="us-gaap_RevenueFromContractWithCustomerAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract_lbl" xml:lang="en-US">Revenue from Contract with Customer [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:to="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl" xml:lang="en-US">REVENUE FROM CONTRACTS WITH CUSTOMERS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract_lbl" xml:lang="en-US">Share-based Payment Arrangement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">STOCK-BASED COMPENSATION</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:label="us-gaap_CompensationAndRetirementDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:to="us-gaap_CompensationAndRetirementDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationAndRetirementDisclosureAbstract_lbl" xml:lang="en-US">Retirement Benefits [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:to="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xml:lang="en-US">401(k) PLAN</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NatureOfOperationsPolicyTextBlock" xlink:label="abeo_NatureOfOperationsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NatureOfOperationsPolicyTextBlock" xlink:to="abeo_NatureOfOperationsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NatureOfOperationsPolicyTextBlock_lbl" xml:lang="en-US">Nature of Operations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="us-gaap_ConsolidationPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Principles of Consolidation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:to="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_lbl" xml:lang="en-US">Uses and Sources of Liquidity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="us-gaap_UseOfEstimates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MarketableSecuritiesPolicy" xlink:label="us-gaap_MarketableSecuritiesPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MarketableSecuritiesPolicy" xlink:to="us-gaap_MarketableSecuritiesPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MarketableSecuritiesPolicy_lbl" xml:lang="en-US">Short-term Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property and Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeLeasesPolicyTextBlock" xlink:label="us-gaap_LesseeLeasesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeLeasesPolicyTextBlock" xlink:to="us-gaap_LesseeLeasesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeLeasesPolicyTextBlock_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_lbl" xml:lang="en-US">Licensed Technology</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl" xml:lang="en-US">Restricted Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:to="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Segments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:label="us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:to="us-gaap_RevenueFromContractWithCustomerPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xml:lang="en-US">Research and Development Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock_lbl" xml:lang="en-US">General and Administrative Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Loss Per Common Share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xml:lang="en-US">Stock-Based Compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xml:lang="en-US">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_lbl" xml:lang="en-US">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:label="us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:to="us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_lbl" xml:lang="en-US">SCHEDULE OF STOCK BASED COMPENSATION</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock" xlink:to="us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">SCHEDULE OF PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF LICENSED TECHNOLOGY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xlink:label="us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xlink:to="us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF OPTIONS ACTIVITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_lbl" xml:lang="en-US">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_lbl" xml:lang="en-US">SUMMARY OF RESTRICTED STOCK ACTIVITY</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF INCOME TAX EXPENSE</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" xlink:label="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" xlink:to="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_lbl" xml:lang="en-US">SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseCostTableTextBlock" xlink:label="us-gaap_LeaseCostTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF COMPONENTS OF LEASE COST</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" xlink:label="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" xlink:to="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable_lbl" xml:lang="en-US">Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems_lbl" xml:lang="en-US">Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_2_lbl" xml:lang="en-US">Total stock based compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_lbl" xml:lang="en-US">Tax benefit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:label="us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:to="us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax_lbl" xml:lang="en-US">Stock based compensation expense, net of tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockExpense" xlink:label="us-gaap_RestrictedStockExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockExpense" xlink:to="us-gaap_RestrictedStockExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockExpense_lbl" xml:lang="en-US">Restricted stock-based compensation expense included in operating expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorLeaseDescriptionLineItems" xlink:label="us-gaap_LessorLeaseDescriptionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LessorLeaseDescriptionLineItems" xlink:to="us-gaap_LessorLeaseDescriptionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LessorLeaseDescriptionLineItems_lbl" xml:lang="en-US">Lessor, Lease, Description [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:label="us-gaap_CashCashEquivalentsAndShortTermInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:to="us-gaap_CashCashEquivalentsAndShortTermInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsAndShortTermInvestments_lbl" xml:lang="en-US">Cash, cash equivalents and short-term investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsNet" xlink:label="us-gaap_AssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNet" xlink:to="us-gaap_AssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNet_lbl" xml:lang="en-US">Net assets</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NetCashProvidedByUsedInOperatingActivity" xlink:label="abeo_NetCashProvidedByUsedInOperatingActivity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NetCashProvidedByUsedInOperatingActivity" xlink:to="abeo_NetCashProvidedByUsedInOperatingActivity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NetCashProvidedByUsedInOperatingActivity_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Property and equipment estimated useful lives</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NoncashLicensedTechnologyImpairmentCharge" xlink:label="abeo_NoncashLicensedTechnologyImpairmentCharge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NoncashLicensedTechnologyImpairmentCharge" xlink:to="abeo_NoncashLicensedTechnologyImpairmentCharge_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NoncashLicensedTechnologyImpairmentCharge_lbl" xml:lang="en-US">Non-cash licensed technology impairment charge</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NumberOfOperatingSegments" xlink:label="us-gaap_NumberOfOperatingSegments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfOperatingSegments" xlink:to="us-gaap_NumberOfOperatingSegments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NumberOfOperatingSegments_lbl" xml:lang="en-US">Number of Operating Segments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl" xml:lang="en-US">Warrants converted to shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleSecuritiesDebtSecurities" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleSecuritiesDebtSecurities" xlink:to="us-gaap_AvailableForSaleSecuritiesDebtSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleSecuritiesDebtSecurities_lbl" xml:lang="en-US">U.S. government and agency securities and treasuries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" xlink:label="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" xlink:to="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_lbl" xml:lang="en-US">Debt Securities, Available-for-sale, Amortized Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Licensed technology</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Less accumulated amortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_2_lbl" xml:lang="en-US">Licensed technology, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xml:lang="en-US">2021</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_lbl" xml:lang="en-US">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_lbl" xml:lang="en-US">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_lbl" xml:lang="en-US">2024</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_lbl" xml:lang="en-US">2025</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_lbl" xml:lang="en-US">Thereafter</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:label="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable_lbl" xml:lang="en-US">Schedule of Indefinite-Lived Intangible Assets [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems_lbl" xml:lang="en-US">Indefinite-lived Intangible Assets [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RoyaltyExpense" xlink:label="us-gaap_RoyaltyExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RoyaltyExpense" xlink:to="us-gaap_RoyaltyExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RoyaltyExpense_lbl" xml:lang="en-US">Royalty Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForRoyalties" xlink:label="us-gaap_PaymentsForRoyalties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRoyalties" xlink:to="us-gaap_PaymentsForRoyalties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForRoyalties_lbl" xml:lang="en-US">Payments for Royalties</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PaymentForExecutionOfContracts" xlink:label="abeo_PaymentForExecutionOfContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PaymentForExecutionOfContracts" xlink:to="abeo_PaymentForExecutionOfContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_PaymentForExecutionOfContracts_lbl" xml:lang="en-US">IncomeTax Reconciliation Current Year Reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DueToRelatedPartiesCurrent_2_lbl" xml:lang="en-US">Due to Related Parties, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Debt Instrument, Face Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:to="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetUsefulLife_lbl" xml:lang="en-US">Finite-lived intangible asset, useful life</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProgramRightsObligationsCurrent" xlink:label="us-gaap_ProgramRightsObligationsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProgramRightsObligationsCurrent" xlink:to="us-gaap_ProgramRightsObligationsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProgramRightsObligationsCurrent_lbl" xml:lang="en-US">Program Rights Obligations, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPayableCurrentAndNoncurrent" xlink:to="us-gaap_InterestPayableCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPayableCurrentAndNoncurrent_lbl" xml:lang="en-US">Interest Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Debt Instrument, Maturity Date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualAtCarryingValue" xlink:to="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue_lbl" xml:lang="en-US">Loss Contingency Accrual</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForLegalSettlements" xlink:label="us-gaap_PaymentsForLegalSettlements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForLegalSettlements" xlink:to="us-gaap_PaymentsForLegalSettlements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForLegalSettlements_lbl" xml:lang="en-US">Payments for Legal Settlements</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicenseTerminationDate" xlink:label="abeo_LicenseTerminationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LicenseTerminationDate" xlink:to="abeo_LicenseTerminationDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_LicenseTerminationDate_lbl" xml:lang="en-US">License termination date</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentPrincipal_lbl" xml:lang="en-US">Debt Instrument, Periodic Payment, Principal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="abeo_DebtInstrumentPeriodicRemainsDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_DebtInstrumentPeriodicRemainsDue" xlink:to="abeo_DebtInstrumentPeriodicRemainsDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_DebtInstrumentPeriodicRemainsDue_lbl" xml:lang="en-US">Due remains value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-term Debt [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="us-gaap_ShortTermDebtLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-term Debt [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromNotesPayable" xlink:to="us-gaap_ProceedsFromNotesPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromNotesPayable_2_lbl" xml:lang="en-US">Proceeds from loan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Debt interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_lbl" xml:lang="en-US">Fair Value, Recurring and Nonrecurring [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_lbl" xml:lang="en-US">Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsFairValueDisclosure" xlink:label="us-gaap_AssetsFairValueDisclosure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsFairValueDisclosure" xlink:to="us-gaap_AssetsFairValueDisclosure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsFairValueDisclosure_lbl" xml:lang="en-US">Fair value disclosure of assets</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FairValueDisclosureOfGainLoss" xlink:label="abeo_FairValueDisclosureOfGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_FairValueDisclosureOfGainLoss" xlink:to="abeo_FairValueDisclosureOfGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_FairValueDisclosureOfGainLoss_lbl" xml:lang="en-US">Fair value disclosure of gain loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="us-gaap_ClassOfWarrantOrRightTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightTable" xlink:to="us-gaap_ClassOfWarrantOrRightTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightTable_lbl" xml:lang="en-US">Class of Warrant or Right [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightLineItems_lbl" xml:lang="en-US">Class of Warrant or Right [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Issuance of common shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesIssuedPricePerShare" xlink:label="us-gaap_SharesIssuedPricePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl" xml:lang="en-US">Shares issued, price per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightOutstanding" xlink:to="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightOutstanding_lbl" xml:lang="en-US">Warrants to purchase</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Warrants exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Issuance of common shares, value</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PrefundedWarrantsExercisedAndConvertedShares" xlink:label="abeo_PrefundedWarrantsExercisedAndConvertedShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PrefundedWarrantsExercisedAndConvertedShares" xlink:to="abeo_PrefundedWarrantsExercisedAndConvertedShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_PrefundedWarrantsExercisedAndConvertedShares_lbl" xml:lang="en-US">Pre-funded warrants exercised and converted shares</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_WarrantExpirationDescription" xlink:label="abeo_WarrantExpirationDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_WarrantExpirationDescription" xlink:to="abeo_WarrantExpirationDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_WarrantExpirationDescription_lbl" xml:lang="en-US">Warrant expiration, description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueTable" xlink:label="us-gaap_DisaggregationOfRevenueTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisaggregationOfRevenueTable" xlink:to="us-gaap_DisaggregationOfRevenueTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisaggregationOfRevenueTable_lbl" xml:lang="en-US">Disaggregation of Revenue [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueLineItems" xlink:label="us-gaap_DisaggregationOfRevenueLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisaggregationOfRevenueLineItems" xlink:to="us-gaap_DisaggregationOfRevenueLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisaggregationOfRevenueLineItems_lbl" xml:lang="en-US">Disaggregation of Revenue [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityRevenueRecognized" xlink:label="us-gaap_ContractWithCustomerLiabilityRevenueRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityRevenueRecognized" xlink:to="us-gaap_ContractWithCustomerLiabilityRevenueRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityRevenueRecognized_lbl" xml:lang="en-US">Fixed consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" xlink:label="us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" xlink:to="us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_lbl" xml:lang="en-US">Milestone payments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2_lbl" xml:lang="en-US">Revenue from Contract with Customer, Excluding Assessed Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected term</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk-free interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Expected dividend yield</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Beginning balance, Options, Outstanding options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Beginning balance, Weighted- average exercise price, Outstanding options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Options, Granted, fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted- average exercise price, Granted, fair value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_2_lbl" xml:lang="en-US">Options, Exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted- average exercise price, Exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_lbl" xml:lang="en-US">Options, Expired/forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted- average exercise price, Expired/forfeited</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2_lbl" xml:lang="en-US">Ending balance, Options, Outstanding options</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Ending balance, Options, Outstanding options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl" xml:lang="en-US">Options, Non-vested options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted- average exercise price, Non-vested options</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FairValueOfGranted" xlink:label="abeo_FairValueOfGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_FairValueOfGranted" xlink:to="abeo_FairValueOfGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_FairValueOfGranted_lbl" xml:lang="en-US">Fair value of granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_lbl" xml:lang="en-US">Range of exercise price, lower limit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_lbl" xml:lang="en-US">Range of exercise price, upper limit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_3_lbl" xml:lang="en-US">Number of options outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted-average Remaining life in years</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_3_lbl" xml:lang="en-US">Weighted-average Exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Number of options exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Weighted-average Remaining life in years, exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-average Exercise price, exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_lbl" xml:lang="en-US">Ending balance, Restricted common stock awards, Outstanding awards</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Ending balance, Weighted-average grant date fair value, Outstanding awards</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Restricted common stock awards, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted-average grant date fair value, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_lbl" xml:lang="en-US">Restricted common stock awards, Vested</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted-average grant date fair value, Vested</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xml:lang="en-US">Restricted common stock awards</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Weighted-average grant date fair value, Forfeited</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2_lbl" xml:lang="en-US">Ending balance, Restricted common stock awards, Outstanding awards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xml:lang="en-US">Ending balance, Weighted-average grant date fair value, Outstanding awards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_4_lbl" xml:lang="en-US">Exercise price per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_lbl" xml:lang="en-US">Number of grantees affected</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_lbl" xml:lang="en-US">Incremental compensation cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_lbl" xml:lang="en-US">Recognized as compensation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" xlink:label="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" xlink:to="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_lbl" xml:lang="en-US">Incremental compensation costs recognized term</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="us-gaap_CommonStockSharesSubscribedButUnissued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesSubscribedButUnissued" xlink:to="us-gaap_CommonStockSharesSubscribedButUnissued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesSubscribedButUnissued_lbl" xml:lang="en-US">Common stock authorized but unissued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_2_lbl" xml:lang="en-US">Maximum contractual term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_2_lbl" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Intrinsic value outstanding options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Intrinsic value exercisable options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_lbl" xml:lang="en-US">Total intrinsic value of the options exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US">Compensation cost related to non-vested options not recognized</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" xlink:label="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" xlink:to="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_lbl" xml:lang="en-US">Weighted average period total compensation costs related to non-vested options</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_2_lbl" xml:lang="en-US">Shares of restricted common stock vested</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_lbl" xml:lang="en-US">Compensation cost related to restricted common stock not recognized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_lbl" xml:lang="en-US">Weighted average compensation costs related to restricted common stock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_4_lbl" xml:lang="en-US">Options outstanding and exercisable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" xlink:to="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_lbl" xml:lang="en-US">Maximum annual contribution per employee under 401(k) plan</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NumberOfInvestmentOptions" xlink:label="abeo_NumberOfInvestmentOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NumberOfInvestmentOptions" xlink:to="abeo_NumberOfInvestmentOptions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NumberOfInvestmentOptions_lbl" xml:lang="en-US">Number of investment options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanCostRecognized" xlink:label="us-gaap_DefinedContributionPlanCostRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanCostRecognized" xlink:to="us-gaap_DefinedContributionPlanCostRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedContributionPlanCostRecognized_lbl" xml:lang="en-US">Company contributions under 401 (k) Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:to="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Income taxes at U.S. statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncometaxReconciliationCurrentYearReserve" xlink:label="abeo_IncometaxReconciliationCurrentYearReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncometaxReconciliationCurrentYearReserve" xlink:to="abeo_IncometaxReconciliationCurrentYearReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IncometaxReconciliationCurrentYearReserve_lbl" xml:lang="en-US">Current year reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpense_lbl" xml:lang="en-US">Expenses not deductible</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total tax expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating loss carryforwards</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:to="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_lbl" xml:lang="en-US">General business credit carryforwards</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsStateTaxes" xlink:label="us-gaap_DeferredTaxAssetsStateTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsStateTaxes" xlink:to="us-gaap_DeferredTaxAssetsStateTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsStateTaxes_lbl" xml:lang="en-US">State credits</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:label="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:to="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments_lbl" xml:lang="en-US">Property, equipment and goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_lbl" xml:lang="en-US">Stock options</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="us-gaap_DeferredTaxAssetsDeferredIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsDeferredIncome" xlink:to="us-gaap_DeferredTaxAssetsDeferredIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredTaxAssetsDeferredIncome_lbl" xml:lang="en-US">Deferred revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:label="us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:to="us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="us-gaap_DeferredTaxAssetsOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOther" xlink:to="us-gaap_DeferredTaxAssetsOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOther_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="us-gaap_DeferredTaxAssetsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxAssetsGross_lbl" xml:lang="en-US">Gross deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Valuation allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xml:lang="en-US">Net deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsTable" xlink:label="us-gaap_OperatingLossCarryforwardsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwardsTable" xlink:to="us-gaap_OperatingLossCarryforwardsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwardsTable_lbl" xml:lang="en-US">Operating Loss Carryforwards [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsLineItems" xlink:label="us-gaap_OperatingLossCarryforwardsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwardsLineItems" xlink:to="us-gaap_OperatingLossCarryforwardsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwardsLineItems_lbl" xml:lang="en-US">Operating Loss Carryforwards [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="us-gaap_OperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="us-gaap_OperatingLossCarryforwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating loss carryforwards</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxCreditCarryforwardAmount" xlink:label="us-gaap_TaxCreditCarryforwardAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardAmount" xlink:to="us-gaap_TaxCreditCarryforwardAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_TaxCreditCarryforwardAmount_lbl" xml:lang="en-US">General business credit carryforwards</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OperatingLossCarryforward" xlink:label="abeo_OperatingLossCarryforward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OperatingLossCarryforward" xlink:to="abeo_OperatingLossCarryforward_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abeo_OperatingLossCarryforward_lbl" xml:lang="en-US">Net operating loss carryforwards</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" xlink:label="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" xlink:to="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_lbl" xml:lang="en-US">Net operating loss carryforwards not expired and carried forward indefinitely, amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost" xlink:label="us-gaap_OperatingLeaseCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseCost" xlink:to="us-gaap_OperatingLeaseCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseCost_lbl" xml:lang="en-US">Operating lease cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_VariableLeaseCost" xlink:label="us-gaap_VariableLeaseCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableLeaseCost" xlink:to="us-gaap_VariableLeaseCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableLeaseCost_lbl" xml:lang="en-US">Variable lease cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermLeaseCost" xlink:label="us-gaap_ShortTermLeaseCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermLeaseCost" xlink:to="us-gaap_ShortTermLeaseCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermLeaseCost_lbl" xml:lang="en-US">Short-term lease cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2021</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2024</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_lbl" xml:lang="en-US">2025</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_lbl" xml:lang="en-US">Thereafter</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total undiscounted operating lease payments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less: imputed interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Total operating lease liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_2_lbl" xml:lang="en-US">Long-term lease liability</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Weighted-average remaining lease term for operating leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Weighted-average discount rate for operating leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductLiabilityContingencyTable" xlink:label="us-gaap_ProductLiabilityContingencyTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductLiabilityContingencyTable" xlink:to="us-gaap_ProductLiabilityContingencyTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductLiabilityContingencyTable_lbl" xml:lang="en-US">Product Liability Contingency [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductLiabilityContingencyLineItems" xlink:label="us-gaap_ProductLiabilityContingencyLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductLiabilityContingencyLineItems" xlink:to="us-gaap_ProductLiabilityContingencyLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductLiabilityContingencyLineItems_lbl" xml:lang="en-US">Product Liability Contingency [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseDescription" xlink:label="us-gaap_LesseeOperatingLeaseDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseDescription" xlink:to="us-gaap_LesseeOperatingLeaseDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseDescription_lbl" xml:lang="en-US">Operating lease, term of contract</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NatureOfOperationsPolicyTextBlock" xlink:to="abeo_NatureOfOperationsPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NatureOfOperationsPolicyTextBlock_doc" xml:lang="en-US">Disclosure of accounting policy for business description. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OtherAssetsAndRestrictedCash" xlink:to="abeo_OtherAssetsAndRestrictedCash_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_OtherAssetsAndRestrictedCash_doc" xml:lang="en-US">Other assets and restricted cash.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LicenseAndOtherRevenuesMember" xlink:to="abeo_LicenseAndOtherRevenuesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_LicenseAndOtherRevenuesMember_doc" xml:lang="en-US">License and Other Revenues [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_InterestAndMiscellaneousIncome" xlink:to="abeo_InterestAndMiscellaneousIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_InterestAndMiscellaneousIncome_doc" xml:lang="en-US">Interest and miscellaneous income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:to="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xml:lang="en-US">Stock issued during period value Issuance of common stock in connection with restricted share awards, net of cancellations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" xlink:to="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements_doc" xml:lang="en-US">Shares returned in connection with arbitration ruling on licensing agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" xlink:to="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts_doc" xml:lang="en-US">Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" xlink:to="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants_doc" xml:lang="en-US">Issuance of common stock in connection with the exercise of pre-funded warrants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" xlink:to="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares_doc" xml:lang="en-US">Issuance of common stock in connection with the exercise of pre-funded warrants, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" xlink:to="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares_doc" xml:lang="en-US">Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:to="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xml:lang="en-US">Stock issued during period Issuance of common stock in connection with restricted share awards, net of cancellations, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" xlink:to="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements_doc" xml:lang="en-US">Shares returned in connection with arbitration ruling on licensing agreement, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NoncashLicensedTechnologyImpairmentCharge" xlink:to="abeo_NoncashLicensedTechnologyImpairmentCharge_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NoncashLicensedTechnologyImpairmentCharge_doc" xml:lang="en-US">Non-cash licensed technology impairment charge.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PreFundedWarrantMember" xlink:to="abeo_PreFundedWarrantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_PreFundedWarrantMember_doc" xml:lang="en-US">"Pre-funded" Warrants [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockOptionsMember" xlink:to="abeo_StockOptionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_StockOptionsMember_doc" xml:lang="en-US">Stock Options [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LaboratoryEquipmentMember" xlink:to="abeo_LaboratoryEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_LaboratoryEquipmentMember_doc" xml:lang="en-US">Laboratory Equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_FurnitureAndOfficeEquipmentMember" xlink:to="abeo_FurnitureAndOfficeEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_FurnitureAndOfficeEquipmentMember_doc" xml:lang="en-US">Furniture and Office Equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ConstructionWorkInProgressMember" xlink:to="abeo_ConstructionWorkInProgressMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_ConstructionWorkInProgressMember_doc" xml:lang="en-US">Construction Work-in-Progress [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" xlink:to="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock_doc" xml:lang="en-US">Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, restricted shares of stock, restricted unit, restricted stock options or other restricted equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NoncashInterestExpense" xlink:to="abeo_NoncashInterestExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NoncashInterestExpense_doc" xml:lang="en-US">Non-cash interest expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AccretionAndInterestOnShorttermInvestments" xlink:to="abeo_AccretionAndInterestOnShorttermInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_AccretionAndInterestOnShorttermInvestments_doc" xml:lang="en-US">Accretion and interest on short-term investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:to="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_doc" xml:lang="en-US">Increase decrease in accrued expenses and lease liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncreaseDecreaseInPayableToLicensor" xlink:to="abeo_IncreaseDecreaseInPayableToLicensor_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IncreaseDecreaseInPayableToLicensor_doc" xml:lang="en-US">Increase (Decrease) in change in payable to licensor.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:to="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_doc" xml:lang="en-US">Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" xlink:to="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement_doc" xml:lang="en-US">Shares returned in connection with arbitration ruling on licensing agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_REGENXBIOMember" xlink:to="abeo_REGENXBIOMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_REGENXBIOMember_doc" xml:lang="en-US">REGENXBIO [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_GuaranteedUpfrontPayments" xlink:label="abeo_GuaranteedUpfrontPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_GuaranteedUpfrontPayments" xlink:to="abeo_GuaranteedUpfrontPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_GuaranteedUpfrontPayments_doc" xml:lang="en-US">Guaranteed upfront payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PaymentForExecutionOfContracts" xlink:to="abeo_PaymentForExecutionOfContracts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_PaymentForExecutionOfContracts_doc" xml:lang="en-US">Payment on Execution of Contracts.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_GuaranteedAndPayable" xlink:label="abeo_GuaranteedAndPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_GuaranteedAndPayable" xlink:to="abeo_GuaranteedAndPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_GuaranteedAndPayable_doc" xml:lang="en-US">Guaranteed and payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OriginalLicenseAgreementMember" xlink:to="abeo_OriginalLicenseAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_OriginalLicenseAgreementMember_doc" xml:lang="en-US">Original License Agreements [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AmendedAgreementMember" xlink:to="abeo_AmendedAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_AmendedAgreementMember_doc" xml:lang="en-US">Amended Agreements [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AprilOneTwentyTwentyMember" xlink:to="abeo_AprilOneTwentyTwentyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_AprilOneTwentyTwentyMember_doc" xml:lang="en-US">Date member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LicenseTerminationDate" xlink:to="abeo_LicenseTerminationDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_LicenseTerminationDate_doc" xml:lang="en-US">License termination date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_DebtInstrumentPeriodicRemainsDue" xlink:to="abeo_DebtInstrumentPeriodicRemainsDue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_DebtInstrumentPeriodicRemainsDue_doc" xml:lang="en-US">Due remains value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AbeonaTherapeuticsLlcMember" xlink:to="abeo_AbeonaTherapeuticsLlcMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_AbeonaTherapeuticsLlcMember_doc" xml:lang="en-US">Abeona Therapeutics Llc [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PaycheckProtectionProgramMember" xlink:to="abeo_PaycheckProtectionProgramMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_PaycheckProtectionProgramMember_doc" xml:lang="en-US">Paycheck Protection Program [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ShortTermInvestmentMember" xlink:to="abeo_ShortTermInvestmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_ShortTermInvestmentMember_doc" xml:lang="en-US">Short Term Investment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_FairValueDisclosureOfGainLoss" xlink:to="abeo_FairValueDisclosureOfGainLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_FairValueDisclosureOfGainLoss_doc" xml:lang="en-US">Fair value disclosure of gain loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_LicensedTechnologyNetMember" xlink:to="abeo_LicensedTechnologyNetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_LicensedTechnologyNetMember_doc" xml:lang="en-US">Licensed Technology Net [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TwoThousandNineteenPublicOfferingMember" xlink:to="abeo_TwoThousandNineteenPublicOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TwoThousandNineteenPublicOfferingMember_doc" xml:lang="en-US">2019 Public Offering [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PreFundedWarrantsMember" xlink:to="abeo_PreFundedWarrantsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_PreFundedWarrantsMember_doc" xml:lang="en-US">Pre - Funded Warrants [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PrefundedWarrantsExercisedAndConvertedShares" xlink:to="abeo_PrefundedWarrantsExercisedAndConvertedShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_PrefundedWarrantsExercisedAndConvertedShares_doc" xml:lang="en-US">Pre-funded warrants exercised and converted shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NonPreFundedWarrantsMember" xlink:to="abeo_NonPreFundedWarrantsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NonPreFundedWarrantsMember_doc" xml:lang="en-US">Non-Pre-Funded Warrants [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_WarrantExpirationDescription" xlink:to="abeo_WarrantExpirationDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_WarrantExpirationDescription_doc" xml:lang="en-US">Warrant expiration, description.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SublicenseAndnventoryPurchaseAgreementsMember" xlink:to="abeo_SublicenseAndnventoryPurchaseAgreementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_SublicenseAndnventoryPurchaseAgreementsMember_doc" xml:lang="en-US">Sublicense and Inventory Purchase Agreements [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_EventBasedMilestonePaymentsMember" xlink:to="abeo_EventBasedMilestonePaymentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_EventBasedMilestonePaymentsMember_doc" xml:lang="en-US">Event-Based Milestone Payments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SalesBasedMilestonePaymentsMember" xlink:to="abeo_SalesBasedMilestonePaymentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_SalesBasedMilestonePaymentsMember_doc" xml:lang="en-US">Sales-Based Milestone Payments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SublicenseAgreementMember" xlink:to="abeo_SublicenseAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_SublicenseAgreementMember_doc" xml:lang="en-US">Sublicense agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:to="abeo_TwoThousandFifteenEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TwoThousandFifteenEquityIncentivePlanMember_doc" xml:lang="en-US">2015 Equity Incentive Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:to="abeo_TwoThousandFiveEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TwoThousandFiveEquityIncentivePlanMember_doc" xml:lang="en-US">2005 Equity Incentive Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_EligibleStockOptionsMember" xlink:to="abeo_EligibleStockOptionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_EligibleStockOptionsMember_doc" xml:lang="en-US">Eligible Stock Options.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" xlink:to="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_doc" xml:lang="en-US">Incremental compensation costs recognized term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_EligibleDirectorStockOptionsMember" xlink:to="abeo_EligibleDirectorStockOptionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_EligibleDirectorStockOptionsMember_doc" xml:lang="en-US">Eligible Director Stock Options.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" xlink:to="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_doc" xml:lang="en-US">Weighted average period total compensation costs related to non-vested options.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NumberOfInvestmentOptions" xlink:to="abeo_NumberOfInvestmentOptions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NumberOfInvestmentOptions_doc" xml:lang="en-US">Number of investment options.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" xlink:to="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_doc" xml:lang="en-US">Schedule of carryforwards expire [Table Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" xlink:to="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_doc" xml:lang="en-US">Net operating loss carryforwards not expired and carried forward indefinitely, amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncometaxReconciliationCurrentYearReserve" xlink:to="abeo_IncometaxReconciliationCurrentYearReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_IncometaxReconciliationCurrentYearReserve_doc" xml:lang="en-US">The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to current year reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyOneMember" xlink:to="abeo_TaxYearTwoThousandTwentyOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TaxYearTwoThousandTwentyOneMember_doc" xml:lang="en-US">Tax Year 2021 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyTwoMember" xlink:to="abeo_TaxYearTwoThousandTwentyTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TaxYearTwoThousandTwentyTwoMember_doc" xml:lang="en-US">Tax Year 2022 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyThreeMember" xlink:to="abeo_TaxYearTwoThousandTwentyThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TaxYearTwoThousandTwentyThreeMember_doc" xml:lang="en-US">Tax Year 2023 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyFourMember" xlink:to="abeo_TaxYearTwoThousandTwentyFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TaxYearTwoThousandTwentyFourMember_doc" xml:lang="en-US">Tax Year 2024 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_TaxYearTwoThousandTwentyFiveMember" xlink:to="abeo_TaxYearTwoThousandTwentyFiveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_TaxYearTwoThousandTwentyFiveMember_doc" xml:lang="en-US">Tax Year 2025 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ThereafterMember" xlink:to="abeo_ThereafterMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_ThereafterMember_doc" xml:lang="en-US">Thereafter [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" xlink:to="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_doc" xml:lang="en-US">Schedule of Supplemental Cash Flow Information Related to Leases [Table Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RDEBProductMember" xlink:to="abeo_RDEBProductMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RDEBProductMember_doc" xml:lang="en-US">RDEB Product [Member].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_FairValueOfGranted" xlink:to="abeo_FairValueOfGranted_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_FairValueOfGranted_doc" xml:lang="en-US">Fair value of granted.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeOneMember" xlink:to="abeo_RangeOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RangeOneMember_doc" xml:lang="en-US">Range One [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeTwoMember" xlink:to="abeo_RangeTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RangeTwoMember_doc" xml:lang="en-US">Range Two [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeThreeMember" xlink:to="abeo_RangeThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RangeThreeMember_doc" xml:lang="en-US">Range Three [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeFourMember" xlink:to="abeo_RangeFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RangeFourMember_doc" xml:lang="en-US">Range Four [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeFiveMember" xlink:to="abeo_RangeFiveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RangeFiveMember_doc" xml:lang="en-US">Range Five [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_RangeSixMember" xlink:to="abeo_RangeSixMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_RangeSixMember_doc" xml:lang="en-US">Range six [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_NetCashProvidedByUsedInOperatingActivity" xlink:to="abeo_NetCashProvidedByUsedInOperatingActivity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_NetCashProvidedByUsedInOperatingActivity_doc" xml:lang="en-US">Net cash provided by used in operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OperatingLossCarryforward" xlink:to="abeo_OperatingLossCarryforward_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_OperatingLossCarryforward_doc" xml:lang="en-US">Operating loss carryforwards.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:to="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments_doc" xml:lang="en-US">Deferred tax liabilities property plant and equipments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Assets, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_2_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating Income (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOther_2_lbl" xml:lang="en-US">Interest Expense, Other</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_3_lbl" xml:lang="en-US">Shares, Outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" xlink:to="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_AllocatedShareBasedCompensationExpenseRestrictedStock_3_lbl" xml:lang="en-US">AllocatedShareBasedCompensationExpenseRestrictedStock</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_AccretionAndInterestOnShorttermInvestments" xlink:to="abeo_AccretionAndInterestOnShorttermInvestments_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_AccretionAndInterestOnShorttermInvestments_3_lbl" xml:lang="en-US">AccretionAndInterestOnShorttermInvestments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNoncashIncomeExpense_2_lbl" xml:lang="en-US">Other Noncash Income (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInReceivables" xlink:to="us-gaap_IncreaseDecreaseInReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInReceivables_2_lbl" xml:lang="en-US">Increase (Decrease) in Receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Noncurrent Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:to="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_3_lbl" xml:lang="en-US">IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_IncreaseDecreaseInPayableToLicensor" xlink:to="abeo_IncreaseDecreaseInPayableToLicensor_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_IncreaseDecreaseInPayableToLicensor_3_lbl" xml:lang="en-US">IncreaseDecreaseInPayableToLicensor</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xml:lang="en-US">Payments to Acquire Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireShortTermInvestments" xlink:to="us-gaap_PaymentsToAcquireShortTermInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireShortTermInvestments_2_lbl" xml:lang="en-US">Payments to Acquire Short-term Investments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:to="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts_3_lbl" xml:lang="en-US">Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_2_lbl" xml:lang="en-US">Restricted Cash and Cash Equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:to="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy_2_lbl" xml:lang="en-US">Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_2_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Option, Nonvested, Weighted Average Exercise Price</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_3_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_3_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Income Tax Expense (Benefit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:to="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments_3_lbl" xml:lang="en-US">Property, equipment and goodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsDeferredIncome" xlink:to="us-gaap_DeferredTaxAssetsDeferredIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsDeferredIncome_2_lbl" xml:lang="en-US">Deferred Tax Assets, Deferred Income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsGross_2_lbl" xml:lang="en-US">Deferred Tax Assets, Gross</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_2_lbl" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_2_lbl" xml:lang="en-US">Deferred Tax Assets, Net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="us-gaap_OperatingLossCarryforwards_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwards_2_lbl" xml:lang="en-US">Operating Loss Carryforwards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxCreditCarryforwardAmount" xlink:to="us-gaap_TaxCreditCarryforwardAmount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxCreditCarryforwardAmount_2_lbl" xml:lang="en-US">Tax Credit Carryforward, Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_OperatingLossCarryforward" xlink:to="abeo_OperatingLossCarryforward_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_OperatingLossCarryforward_3_lbl" xml:lang="en-US">Operating loss carryforwards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year One</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Two</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Three</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Four</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Five</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_2_lbl" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, after Year Five</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>abeo-20201231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.6c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Cover" xlink:href="abeo-20201231.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheets" xlink:href="abeo-20201231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:href="abeo-20201231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="abeo-20201231.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:href="abeo-20201231.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:href="abeo-20201231.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:href="abeo-20201231.xsd#Short-termInvestments" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:href="abeo-20201231.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:href="abeo-20201231.xsd#LicensedTechnology" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayable" xlink:href="abeo-20201231.xsd#LoanPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:href="abeo-20201231.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StockholdersEquity" xlink:href="abeo-20201231.xsd#StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" xlink:href="abeo-20201231.xsd#RevenueFromContractsWithCustomers" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:href="abeo-20201231.xsd#Stock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/KPlan" xlink:href="abeo-20201231.xsd#KPlan" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:href="abeo-20201231.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:href="abeo-20201231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:href="abeo-20201231.xsd#Short-termInvestmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:href="abeo-20201231.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:href="abeo-20201231.xsd#LicensedTechnologyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:href="abeo-20201231.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:href="abeo-20201231.xsd#Stock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:href="abeo-20201231.xsd#IncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:href="abeo-20201231.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:href="abeo-20201231.xsd#ScheduleOfStockBasedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="abeo-20201231.xsd#NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:href="abeo-20201231.xsd#Short-termInvestmentsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="abeo-20201231.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="abeo-20201231.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:href="abeo-20201231.xsd#ScheduleOfLicensedTechnologyDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:href="abeo-20201231.xsd#ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:href="abeo-20201231.xsd#LicensedTechnologyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:href="abeo-20201231.xsd#LoanPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:href="abeo-20201231.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" xlink:href="abeo-20201231.xsd#StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" xlink:href="abeo-20201231.xsd#RevenueFromContractsWithCustomersDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:href="abeo-20201231.xsd#ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsActivityDetailsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:href="abeo-20201231.xsd#ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" xlink:href="abeo-20201231.xsd#SummaryOfRestrictedStockActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:href="abeo-20201231.xsd#Stock-basedCompensationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:href="abeo-20201231.xsd#KPlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" xlink:href="abeo-20201231.xsd#ScheduleOfIncomeTaxExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:href="abeo-20201231.xsd#ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:href="abeo-20201231.xsd#SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:href="abeo-20201231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:href="abeo-20201231.xsd#ScheduleOfComponentsOfLeaseCostDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="abeo-20201231.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="abeo-20201231.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="loc_deiIcfrAuditorAttestationFlag" />
      <link:presentationArc order="580" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiIcfrAuditorAttestationFlag" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermInvestments" xlink:label="loc_us-gaapShortTermInvestments" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapShortTermInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OtherAssetsAndRestrictedCash" xlink:label="loc_abeoOtherAssetsAndRestrictedCash" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_abeoOtherAssetsAndRestrictedCash" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDeferredRevenueCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:title="00000004 - Statement - Consolidated Statements of Operations and Comprehensive Loss">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtProductOrServiceAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicenseAndOtherRevenuesMember" xlink:label="loc_abeoLicenseAndOtherRevenuesMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoLicenseAndOtherRevenuesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaapRevenuesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRevenuesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOtherCostAndExpenseOperating" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_InterestAndMiscellaneousIncome" xlink:label="loc_abeoInterestAndMiscellaneousIncome" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoInterestAndMiscellaneousIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaapEarningsPerShareBasicAndDiluted" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapEarningsPerShareBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTaxAbstract" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Stockholders&apos; Equity">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="50" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" xlink:label="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" xlink:label="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="loc_abeoStockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="loc_abeoStockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements" xlink:label="loc_abeoStockIssuedDuringPeriodValueIssuedForLicensingAgreements" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodValueIssuedForLicensingAgreements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements" xlink:label="loc_abeoStockIssuedDuringPeriodSharesIssuedForLicensingAgreements" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoStockIssuedDuringPeriodSharesIssuedForLicensingAgreements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" xlink:label="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" xlink:label="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_abeoIssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_2" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapOtherCostAndExpenseOperating" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AllocatedShareBasedCompensationExpenseRestrictedStock" xlink:label="loc_abeoAllocatedShareBasedCompensationExpenseRestrictedStock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_abeoAllocatedShareBasedCompensationExpenseRestrictedStock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NoncashInterestExpense" xlink:label="loc_abeoNoncashInterestExpense" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_abeoNoncashInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AccretionAndInterestOnShorttermInvestments" xlink:label="loc_abeoAccretionAndInterestOnShorttermInvestments" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_abeoAccretionAndInterestOnShorttermInvestments" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccretionExpense" xlink:label="loc_us-gaapAccretionExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAccretionExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="loc_us-gaapOtherNoncashIncomeExpense" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapOtherNoncashIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInReceivables" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInReceivables" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:label="loc_abeoIncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_abeoIncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncreaseDecreaseInPayableToLicensor" xlink:label="loc_abeoIncreaseDecreaseInPayableToLicensor" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_abeoIncreaseDecreaseInPayableToLicensor" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireShortTermInvestments" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:label="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:label="loc_abeoProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_abeoProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaapRestrictedCashAndCashEquivalents" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapRestrictedCashAndCashEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" xlink:label="loc_abeoSharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_abeoSharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapIncomeTaxesPaidNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:title="00000008 - Disclosure - SHORT-TERM INVESTMENTS">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:label="loc_us-gaapInvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="loc_us-gaapInvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipment" xlink:title="00000009 - Disclosure - PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:title="00000010 - Disclosure - LICENSED TECHNOLOGY">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:label="loc_us-gaapIntangibleAssetsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapIntangibleAssetsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayable" xlink:title="00000011 - Disclosure - LOAN PAYABLE">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaapDebtDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:title="00000012 - Disclosure - FAIR VALUE MEASUREMENTS">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="loc_us-gaapFairValueDisclosuresTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueDisclosuresAbstract" xlink:to="loc_us-gaapFairValueDisclosuresTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StockholdersEquity" xlink:title="00000013 - Disclosure - STOCKHOLDERS&#8217; EQUITY">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers" xlink:title="00000014 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="loc_us-gaapRevenueFromContractWithCustomerAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:label="loc_us-gaapRevenueFromContractWithCustomerTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenueFromContractWithCustomerAbstract" xlink:to="loc_us-gaapRevenueFromContractWithCustomerTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:title="00000015 - Disclosure - STOCK-BASED COMPENSATION">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlan" xlink:title="00000016 - Disclosure - 401(k) PLAN">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:label="loc_us-gaapCompensationAndRetirementDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:label="loc_us-gaapPensionAndOtherPostretirementBenefitsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCompensationAndRetirementDisclosureAbstract" xlink:to="loc_us-gaapPensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxes" xlink:title="00000017 - Disclosure - INCOME TAXES">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="loc_us-gaapIncomeTaxDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:title="00000018 - Disclosure - COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000019 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NatureOfOperationsPolicyTextBlock" xlink:label="loc_abeoNatureOfOperationsPolicyTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_abeoNatureOfOperationsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="loc_us-gaapConsolidationPolicyTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapConsolidationPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:label="loc_us-gaapCostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapCostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaapUseOfEstimates" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapUseOfEstimates" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_MarketableSecuritiesPolicy" xlink:label="loc_us-gaapMarketableSecuritiesPolicy" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapMarketableSecuritiesPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentPolicyTextBlock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeLeasesPolicyTextBlock" xlink:label="loc_us-gaapLesseeLeasesPolicyTextBlock" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapLesseeLeasesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsIntangibleAssetsPolicy" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsIntangibleAssetsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsGoodwillPolicy" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetsGoodwillPolicy" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:label="loc_us-gaapCashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SegmentReportingPolicyPolicyTextBlock" xlink:label="loc_us-gaapSegmentReportingPolicyPolicyTextBlock" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapSegmentReportingPolicyPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerPolicyTextBlock" xlink:label="loc_us-gaapRevenueFromContractWithCustomerPolicyTextBlock" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapRevenueFromContractWithCustomerPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:label="loc_us-gaapResearchAndDevelopmentExpensePolicy" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapResearchAndDevelopmentExpensePolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpensesPolicyTextBlock" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpensesPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="loc_us-gaapIncomeTaxPolicyTextBlock" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapIncomeTaxPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapEarningsPerSharePolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:label="loc_us-gaapCompensationRelatedCostsPolicyTextBlock" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapCompensationRelatedCostsPolicyTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables" xlink:title="00000020 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:label="loc_us-gaapScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="00000021 - Disclosure - SHORT-TERM INVESTMENTS (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock" xlink:label="loc_us-gaapDebtSecuritiesAvailableForSaleTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="loc_us-gaapDebtSecuritiesAvailableForSaleTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentTables" xlink:title="00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:title="00000023 - Disclosure - LICENSED TECHNOLOGY (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:title="00000024 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xlink:label="loc_us-gaapScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueDisclosuresAbstract" xlink:to="loc_us-gaapScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:title="00000025 - Disclosure - STOCK-BASED COMPENSATION (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesTables" xlink:title="00000026 - Disclosure - INCOME TAXES (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="loc_us-gaapScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:label="loc_us-gaapScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" xlink:label="loc_abeoSummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_abeoSummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:title="00000027 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseCostTableTextBlock" xlink:label="loc_us-gaapLeaseCostTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLeaseCostTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" xlink:label="loc_abeoScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_abeoScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="00000028 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:label="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapWarrantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapRestrictedStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockOptionsMember" xlink:label="loc_abeoStockOptionsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_abeoStockOptionsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:title="00000029 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="loc_us-gaapEmployeeStockOptionMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapEmployeeStockOptionMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaapIncomeStatementLocationAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapIncomeStatementLocationAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaapIncomeStatementLocationDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationAxis" xlink:to="loc_us-gaapIncomeStatementLocationDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ResearchAndDevelopmentExpenseMember" xlink:label="loc_us-gaapResearchAndDevelopmentExpenseMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_us-gaapResearchAndDevelopmentExpenseMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpense" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:label="loc_us-gaapEmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapEmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpenseNetOfTax" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpenseNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockExpense" xlink:label="loc_us-gaapRestrictedStockExpense" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapRestrictedStockExpense" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000030 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LessorLeaseDescriptionLineItems" xlink:label="loc_us-gaapLessorLeaseDescriptionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapLessorLeaseDescriptionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquipmentMember" xlink:label="loc_us-gaapEquipmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="loc_us-gaapLeaseholdImprovementsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLeaseholdImprovementsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_srtRangeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AntidilutiveSecuritiesNameDomain" xlink:label="loc_us-gaapAntidilutiveSecuritiesNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis" xlink:to="loc_us-gaapAntidilutiveSecuritiesNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PreFundedWarrantMember" xlink:label="loc_abeoPreFundedWarrantMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_abeoPreFundedWarrantMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:label="loc_us-gaapCashCashEquivalentsAndShortTermInvestments" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapCashCashEquivalentsAndShortTermInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NetCashProvidedByUsedInOperatingActivity" xlink:label="loc_abeoNetCashProvidedByUsedInOperatingActivity" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_abeoNetCashProvidedByUsedInOperatingActivity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaapPropertyPlantAndEquipmentUsefulLife" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentUsefulLife" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NoncashLicensedTechnologyImpairmentCharge" xlink:label="loc_abeoNoncashLicensedTechnologyImpairmentCharge" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_abeoNoncashLicensedTechnologyImpairmentCharge" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_NumberOfOperatingSegments" xlink:label="loc_us-gaapNumberOfOperatingSegments" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapNumberOfOperatingSegments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLessorLeaseDescriptionLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:title="00000031 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleSecuritiesDebtSecurities" xlink:label="loc_us-gaapAvailableForSaleSecuritiesDebtSecurities" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="loc_us-gaapAvailableForSaleSecuritiesDebtSecurities" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:title="00000032 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis" xlink:label="loc_us-gaapAvailableForSaleDebtSecuritiesAmortizedCostBasis" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="loc_us-gaapAvailableForSaleDebtSecuritiesAmortizedCostBasis" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LaboratoryEquipmentMember" xlink:label="loc_abeoLaboratoryEquipmentMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_abeoLaboratoryEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FurnitureAndOfficeEquipmentMember" xlink:label="loc_abeoFurnitureAndOfficeEquipmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_abeoFurnitureAndOfficeEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="loc_us-gaapLeaseholdImprovementsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLeaseholdImprovementsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ConstructionWorkInProgressMember" xlink:label="loc_abeoConstructionWorkInProgressMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_abeoConstructionWorkInProgressMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="00000034 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:title="00000035 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAccumulatedAmortization" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:title="00000036 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFive" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:title="00000037 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:label="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LicensingAgreementsMember" xlink:label="loc_us-gaapLicensingAgreementsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="loc_us-gaapLicensingAgreementsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_deiLegalEntityAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_deiLegalEntityAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityDomain" xlink:label="loc_deiEntityDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiLegalEntityAxis" xlink:to="loc_deiEntityDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_REGENXBIOMember" xlink:label="loc_abeoREGENXBIOMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiEntityDomain" xlink:to="loc_abeoREGENXBIOMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_srtRangeAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" order="40" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OriginalLicenseAgreementMember" xlink:label="loc_abeoOriginalLicenseAgreementMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoOriginalLicenseAgreementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AmendedAgreementMember" xlink:label="loc_abeoAmendedAgreementMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoAmendedAgreementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateAxis" xlink:label="loc_us-gaapAwardDateAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapAwardDateAxis" order="50" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardDateDomain" xlink:label="loc_us-gaapAwardDateDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateAxis" xlink:to="loc_us-gaapAwardDateDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AprilOneTwentyTwentyMember" xlink:label="loc_abeoAprilOneTwentyTwentyMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardDateDomain" xlink:to="loc_abeoAprilOneTwentyTwentyMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="60" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_AbeonaTherapeuticsLlcMember" xlink:label="loc_abeoAbeonaTherapeuticsLlcMember" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_abeoAbeonaTherapeuticsLlcMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RoyaltyExpense" xlink:label="loc_us-gaapRoyaltyExpense" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapRoyaltyExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForRoyalties" xlink:label="loc_us-gaapPaymentsForRoyalties" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapPaymentsForRoyalties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PaymentForExecutionOfContracts" xlink:label="loc_abeoPaymentForExecutionOfContracts" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoPaymentForExecutionOfContracts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProgramRightsObligationsCurrent" xlink:label="loc_us-gaapProgramRightsObligationsCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapProgramRightsObligationsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="loc_us-gaapInterestPayableCurrentAndNoncurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapInterestPayableCurrentAndNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="loc_us-gaapLossContingencyAccrualAtCarryingValue" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapLossContingencyAccrualAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PaymentsForLegalSettlements" xlink:label="loc_us-gaapPaymentsForLegalSettlements" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapPaymentsForLegalSettlements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicenseTerminationDate" xlink:label="loc_abeoLicenseTerminationDate" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoLicenseTerminationDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="loc_abeoDebtInstrumentPeriodicRemainsDue" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoDebtInstrumentPeriodicRemainsDue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapOtherCostAndExpenseOperating" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:title="00000038 - Disclosure - LOAN PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PaycheckProtectionProgramMember" xlink:label="loc_abeoPaycheckProtectionProgramMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_abeoPaycheckProtectionProgramMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:title="00000039 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueDisclosuresAbstract" xlink:to="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByAssetClassAxis" xlink:label="loc_us-gaapFairValueByAssetClassAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueByAssetClassAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:label="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueByAssetClassAxis" xlink:to="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ShortTermInvestmentMember" xlink:label="loc_abeoShortTermInvestmentMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="loc_abeoShortTermInvestmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_LicensedTechnologyNetMember" xlink:label="loc_abeoLicensedTechnologyNetMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="loc_abeoLicensedTechnologyNetMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_GoodwillMember" xlink:label="loc_us-gaapGoodwillMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="loc_us-gaapGoodwillMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="loc_us-gaapFairValueByMeasurementFrequencyAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueByMeasurementFrequencyAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaapFairValueMeasurementFrequencyDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueByMeasurementFrequencyAxis" xlink:to="loc_us-gaapFairValueMeasurementFrequencyDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="loc_us-gaapFairValueMeasurementsRecurringMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueMeasurementFrequencyDomain" xlink:to="loc_us-gaapFairValueMeasurementsRecurringMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsNonrecurringMember" xlink:label="loc_us-gaapFairValueMeasurementsNonrecurringMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueMeasurementFrequencyDomain" xlink:to="loc_us-gaapFairValueMeasurementsNonrecurringMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:to="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueByFairValueHierarchyLevelAxis" xlink:to="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="loc_us-gaapFairValueInputsLevel1Member" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:to="loc_us-gaapFairValueInputsLevel1Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="loc_us-gaapFairValueInputsLevel2Member" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:to="loc_us-gaapFairValueInputsLevel2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="loc_us-gaapFairValueInputsLevel3Member" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueMeasurementsFairValueHierarchyDomain" xlink:to="loc_us-gaapFairValueInputsLevel3Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AssetsFairValueDisclosure" xlink:label="loc_us-gaapAssetsFairValueDisclosure" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="loc_us-gaapAssetsFairValueDisclosure" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FairValueDisclosureOfGainLoss" xlink:label="loc_abeoFairValueDisclosureOfGainLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:to="loc_abeoFairValueDisclosureOfGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative" xlink:title="00000040 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightTable" xlink:label="loc_us-gaapClassOfWarrantOrRightTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapClassOfWarrantOrRightTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightLineItems" xlink:label="loc_us-gaapClassOfWarrantOrRightLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapAwardTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandNineteenPublicOfferingMember" xlink:label="loc_abeoTwoThousandNineteenPublicOfferingMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoTwoThousandNineteenPublicOfferingMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_srtRangeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightAxis" xlink:label="loc_us-gaapClassOfWarrantOrRightAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapClassOfWarrantOrRightAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightDomain" xlink:label="loc_us-gaapClassOfWarrantOrRightDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightAxis" xlink:to="loc_us-gaapClassOfWarrantOrRightDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PreFundedWarrantsMember" xlink:label="loc_abeoPreFundedWarrantsMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_abeoPreFundedWarrantsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NonPreFundedWarrantsMember" xlink:label="loc_abeoNonPreFundedWarrantsMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightDomain" xlink:to="loc_abeoNonPreFundedWarrantsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="40" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharesIssuedPricePerShare" xlink:label="loc_us-gaapSharesIssuedPricePerShare" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapSharesIssuedPricePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightOutstanding" xlink:label="loc_us-gaapClassOfWarrantOrRightOutstanding" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:label="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_PrefundedWarrantsExercisedAndConvertedShares" xlink:label="loc_abeoPrefundedWarrantsExercisedAndConvertedShares" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_abeoPrefundedWarrantsExercisedAndConvertedShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_WarrantExpirationDescription" xlink:label="loc_abeoWarrantExpirationDescription" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfWarrantOrRightLineItems" xlink:to="loc_abeoWarrantExpirationDescription" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative" xlink:title="00000041 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="loc_us-gaapRevenueFromContractWithCustomerAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueTable" xlink:label="loc_us-gaapDisaggregationOfRevenueTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenueFromContractWithCustomerAbstract" xlink:to="loc_us-gaapDisaggregationOfRevenueTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisaggregationOfRevenueLineItems" xlink:label="loc_us-gaapDisaggregationOfRevenueLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_us-gaapDisaggregationOfRevenueLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SublicenseAndnventoryPurchaseAgreementsMember" xlink:label="loc_abeoSublicenseAndnventoryPurchaseAgreementsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoSublicenseAndnventoryPurchaseAgreementsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SublicenseAgreementMember" xlink:label="loc_abeoSublicenseAgreementMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_abeoSublicenseAgreementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_srtProductOrServiceAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EventBasedMilestonePaymentsMember" xlink:label="loc_abeoEventBasedMilestonePaymentsMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoEventBasedMilestonePaymentsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SalesBasedMilestonePaymentsMember" xlink:label="loc_abeoSalesBasedMilestonePaymentsMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoSalesBasedMilestonePaymentsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LicenseMember" xlink:label="loc_us-gaapLicenseMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_us-gaapLicenseMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueTable" xlink:to="loc_srtRangeAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityRevenueRecognized" xlink:label="loc_us-gaapContractWithCustomerLiabilityRevenueRecognized" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapContractWithCustomerLiabilityRevenueRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" xlink:label="loc_us-gaapContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisaggregationOfRevenueLineItems" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:title="00000042 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical" xlink:title="00000044 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_FairValueOfGranted" xlink:label="loc_abeoFairValueOfGranted" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_abeoFairValueOfGranted" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails" xlink:title="00000045 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeOneMember" xlink:label="loc_abeoRangeOneMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeTwoMember" xlink:label="loc_abeoRangeTwoMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeThreeMember" xlink:label="loc_abeoRangeThreeMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeFourMember" xlink:label="loc_abeoRangeFourMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeFiveMember" xlink:label="loc_abeoRangeFiveMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeFiveMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RangeSixMember" xlink:label="loc_abeoRangeSixMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_abeoRangeSixMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails" xlink:title="00000046 - Disclosure - SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative" xlink:title="00000047 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFifteenEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TwoThousandFiveEquityIncentivePlanMember" xlink:label="loc_abeoTwoThousandFiveEquityIncentivePlanMember" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_abeoTwoThousandFiveEquityIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="loc_us-gaapAwardTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapAwardTypeAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAwardTypeAxis" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EligibleStockOptionsMember" xlink:label="loc_abeoEligibleStockOptionsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoEligibleStockOptionsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_EligibleDirectorStockOptionsMember" xlink:label="loc_abeoEligibleDirectorStockOptionsMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoEligibleDirectorStockOptionsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_StockOptionsMember" xlink:label="loc_abeoStockOptionsMember" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_abeoStockOptionsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeAxis" xlink:label="loc_srtRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_srtRangeAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_RangeMember" xlink:label="loc_srtRangeMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeAxis" xlink:to="loc_srtRangeMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtRangeMember" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" xlink:label="loc_abeoShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_abeoShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="loc_us-gaapCommonStockSharesSubscribedButUnissued" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscribedButUnissued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:label="loc_us-gaapEmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapEmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" xlink:label="loc_abeoSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_abeoSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/KPlanDetailsNarrative" xlink:title="00000048 - Disclosure - 401(k) PLAN (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:label="loc_us-gaapCompensationAndRetirementDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" xlink:label="loc_us-gaapDefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCompensationAndRetirementDisclosureAbstract" xlink:to="loc_us-gaapDefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NumberOfInvestmentOptions" xlink:label="loc_abeoNumberOfInvestmentOptions" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCompensationAndRetirementDisclosureAbstract" xlink:to="loc_abeoNumberOfInvestmentOptions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DefinedContributionPlanCostRecognized" xlink:label="loc_us-gaapDefinedContributionPlanCostRecognized" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCompensationAndRetirementDisclosureAbstract" xlink:to="loc_us-gaapDefinedContributionPlanCostRecognized" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails" xlink:title="00000049 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:label="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_IncometaxReconciliationCurrentYearReserve" xlink:label="loc_abeoIncometaxReconciliationCurrentYearReserve" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_abeoIncometaxReconciliationCurrentYearReserve" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense" xlink:label="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxReconciliationNondeductibleExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="00000050 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwards" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:label="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsStateTaxes" xlink:label="loc_us-gaapDeferredTaxAssetsStateTaxes" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsStateTaxes" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:label="loc_abeoDeferredTaxLiabilitiesPropertyPlantAndEquipments" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_abeoDeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsDeferredIncome" xlink:label="loc_us-gaapDeferredTaxAssetsDeferredIncome" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsDeferredIncome" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:label="loc_us-gaapDeferredTaxAssetsGoodwillAndIntangibleAssets" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsGoodwillAndIntangibleAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsOther" xlink:label="loc_us-gaapDeferredTaxAssetsOther" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsGross" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails" xlink:title="00000051 - Disclosure - SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsTable" xlink:label="loc_us-gaapOperatingLossCarryforwardsTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapOperatingLossCarryforwardsTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwardsLineItems" xlink:label="loc_us-gaapOperatingLossCarryforwardsLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsTable" xlink:to="loc_us-gaapOperatingLossCarryforwardsLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxPeriodAxis" xlink:label="loc_us-gaapTaxPeriodAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsTable" xlink:to="loc_us-gaapTaxPeriodAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxPeriodDomain" xlink:label="loc_us-gaapTaxPeriodDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodAxis" xlink:to="loc_us-gaapTaxPeriodDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyOneMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyOneMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyTwoMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyTwoMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyThreeMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyThreeMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyFourMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyFourMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_TaxYearTwoThousandTwentyFiveMember" xlink:label="loc_abeoTaxYearTwoThousandTwentyFiveMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoTaxYearTwoThousandTwentyFiveMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_ThereafterMember" xlink:label="loc_abeoThereafterMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTaxPeriodDomain" xlink:to="loc_abeoThereafterMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="loc_us-gaapOperatingLossCarryforwards" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_us-gaapOperatingLossCarryforwards" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxCreditCarryforwardAmount" xlink:label="loc_us-gaapTaxCreditCarryforwardAmount" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingLossCarryforwardsLineItems" xlink:to="loc_us-gaapTaxCreditCarryforwardAmount" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000052 - Disclosure - INCOME TAXES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_OperatingLossCarryforward" xlink:label="loc_abeoOperatingLossCarryforward" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_abeoOperatingLossCarryforward" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_TaxCreditCarryforwardAmount" xlink:label="loc_us-gaapTaxCreditCarryforwardAmount" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapTaxCreditCarryforwardAmount" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward" xlink:label="loc_abeoNetOperatingLossCarryforwardsNotExpiredAndCarriedForward" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_abeoNetOperatingLossCarryforwardsNotExpiredAndCarriedForward" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="00000053 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseCost" xlink:label="loc_us-gaapOperatingLeaseCost" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseCost" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_VariableLeaseCost" xlink:label="loc_us-gaapVariableLeaseCost" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapVariableLeaseCost" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ShortTermLeaseCost" xlink:label="loc_us-gaapShortTermLeaseCost" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapShortTermLeaseCost" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:title="00000054 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityUndiscountedExcessAmount" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaapOperatingLeaseLiability" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:label="loc_us-gaapOperatingLeaseWeightedAverageRemainingLeaseTerm1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:label="loc_us-gaapOperatingLeaseWeightedAverageDiscountRatePercent" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseWeightedAverageDiscountRatePercent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductLiabilityContingencyTable" xlink:label="loc_us-gaapProductLiabilityContingencyTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapProductLiabilityContingencyTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_ProductLiabilityContingencyLineItems" xlink:label="loc_us-gaapProductLiabilityContingencyLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyTable" xlink:to="loc_us-gaapProductLiabilityContingencyLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyTable" xlink:to="loc_srtProductOrServiceAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="abeo-20201231.xsd#abeo_RDEBProductMember" xlink:label="loc_abeoRDEBProductMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoRDEBProductMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd#us-gaap_LesseeOperatingLeaseDescription" xlink:label="loc_us-gaapLesseeOperatingLeaseDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapLesseeOperatingLeaseDescription" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>form10-k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:abeo="http://abeonatherapeutics.com/20201231"
  xmlns:dei="http://xbrl.sec.gov/dei/2020-01-31"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2020-01-31"
  xmlns:us-gaap="http://fasb.org/us-gaap/2020-01-31"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="abeo-20201231.xsd" xlink:type="simple"/>
    <context id="From2020-01-01to2020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2020-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-03-19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2021-03-19</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_LicenseAndOtherRevenuesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:LicenseAndOtherRevenuesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_LicenseAndOtherRevenuesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:LicenseAndOtherRevenuesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2018-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="AsOf2018-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="AsOf2018-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="AsOf2018-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="AsOf2018-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:EquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:EquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-10-31_custom_PreFundedWarrantMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">abeo:PreFundedWarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_WarrantMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_WarrantMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_StockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">abeo:StockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_StockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">abeo:StockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:ResearchAndDevelopmentExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:SellingGeneralAndAdministrativeExpensesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LaboratoryEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:LaboratoryEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_LaboratoryEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:LaboratoryEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_FurnitureAndOfficeEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:FurnitureAndOfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_FurnitureAndOfficeEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:FurnitureAndOfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_LeaseholdImprovementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_LeaseholdImprovementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ConstructionWorkInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:ConstructionWorkInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_ConstructionWorkInProgressMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abeo:ConstructionWorkInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-11-03</startDate>
            <endDate>2018-11-04</endDate>
        </period>
    </context>
    <context id="From2020-11-032020-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-03</startDate>
            <endDate>2020-11-04</endDate>
        </period>
    </context>
    <context id="AsOf2018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-11-04</instant>
        </period>
    </context>
    <context id="AsOf2018-11-04_srt_MaximumMember_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-11-04</instant>
        </period>
    </context>
    <context id="AsOf2019-11-04_custom_OriginalLicenseAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:OriginalLicenseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-11-04</instant>
        </period>
    </context>
    <context id="AsOf2019-11-04_custom_AmendedAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:AmendedAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-11-04</instant>
        </period>
    </context>
    <context id="AsOf2019-11-04_custom_AprilOneTwentyTwentyMember_custom_AmendedAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">abeo:AprilOneTwentyTwentyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:AmendedAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-11-04</instant>
        </period>
    </context>
    <context id="AsOf2019-11-04">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2019-11-04</instant>
        </period>
    </context>
    <context id="From2020-03-292020-04-02">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-03-29</startDate>
            <endDate>2020-04-02</endDate>
        </period>
    </context>
    <context id="From2020-11-032020-11-04">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-11-03</startDate>
            <endDate>2020-11-04</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:IndefiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:LicensingAgreementsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-04-17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2020-04-17</instant>
        </period>
    </context>
    <context id="From2020-04-162020-04-17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-04-16</startDate>
            <endDate>2020-04-17</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_REGENXBIOMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:LegalEntityAxis">abeo:REGENXBIOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2015-05-142015-05-15_custom_AbeonaTherapeuticsLlcMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">abeo:AbeonaTherapeuticsLlcMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2015-05-14</startDate>
            <endDate>2015-05-15</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abeo:PaycheckProtectionProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-05-02</endDate>
        </period>
    </context>
    <context id="AsOf2020-05-02_custom_PaycheckProtectionProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abeo:PaycheckProtectionProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-05-02</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:ShortTermInvestmentMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsRecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">abeo:LicensedTechnologyNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel1Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel2Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:GoodwillMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByFairValueHierarchyLevelAxis">us-gaap:FairValueInputsLevel3Member</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByMeasurementFrequencyAxis">us-gaap:FairValueMeasurementsNonrecurringMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2019-12-232019-12-24_custom_TwoThousandNineteenPublicOfferingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-12-23</startDate>
            <endDate>2019-12-24</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-24</instant>
        </period>
    </context>
    <context id="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-24</instant>
        </period>
    </context>
    <context id="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:PreFundedWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-24</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:TwoThousandNineteenPublicOfferingMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:PreFundedWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="From2020-10-012020-10-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_NonPreFundedWarrantsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:NonPreFundedWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_NonPreFundedWarrantsMember_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">abeo:NonPreFundedWarrantsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-08-132020-08-14_custom_SublicenseAndnventoryPurchaseAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-13</startDate>
            <endDate>2020-08-14</endDate>
        </period>
    </context>
    <context id="From2020-08-132020-08-14_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:EventBasedMilestonePaymentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-13</startDate>
            <endDate>2020-08-14</endDate>
        </period>
    </context>
    <context id="From2020-08-132020-08-14_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:SalesBasedMilestonePaymentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-08-13</startDate>
            <endDate>2020-08-14</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SublicenseAndnventoryPurchaseAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAndnventoryPurchaseAgreementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:LicenseMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAndnventoryPurchaseAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-10-31_custom_SublicenseAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-10-31_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:EventBasedMilestonePaymentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="From2020-10-012020-10-31_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:SalesBasedMilestonePaymentsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_SublicenseAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAgreementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:LicenseMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abeo:SublicenseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-10</instant>
        </period>
    </context>
    <context id="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-10</instant>
        </period>
    </context>
    <context id="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-10</instant>
        </period>
    </context>
    <context id="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-09</startDate>
            <endDate>2020-11-10</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-17</instant>
        </period>
    </context>
    <context id="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-17</instant>
        </period>
    </context>
    <context id="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-17</instant>
        </period>
    </context>
    <context id="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-16</startDate>
            <endDate>2020-11-17</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:EligibleDirectorStockOptionsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_StockOptionsMember94269156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">abeo:StockOptionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeSixMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFifteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2018-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-12-31</instant>
        </period>
    </context>
    <context id="From2019-01-012019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abeo:TwoThousandFiveEquityIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">abeo:RangeThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:TaxYearTwoThousandTwentyFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="AsOf2020-12-31_custom_ThereafterMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TaxPeriodAxis">abeo:ThereafterMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-12-31_custom_RDEBProductMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">abeo:RDEBProductMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="Percent">
        <measure>pure</measure>
    </unit>
    <unit id="Integer">
        <measure>abeo:Integer</measure>
    </unit>
    <unit id="Grantees">
        <measure>abeo:Grantees</measure>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2020-01-01to2020-12-31">0000318306</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2020-01-01to2020-12-31">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="From2020-01-01to2020-12-31">FY</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentFiscalYearFocus contextRef="From2020-01-01to2020-12-31">2020</dei:DocumentFiscalYearFocus>
    <dei:CurrentFiscalYearEndDate contextRef="From2020-01-01to2020-12-31">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentPeriodEndDate contextRef="From2020-01-01to2020-12-31">2020-12-31</dei:DocumentPeriodEndDate>
    <dei:EntityFilerCategory contextRef="From2020-01-01to2020-12-31">Non-accelerated Filer</dei:EntityFilerCategory>
    <us-gaap:ShortTermInvestments
      contextRef="AsOf2019-12-31"
      id="xdx2ixbrl0060"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LoansPayableCurrent
      contextRef="AsOf2019-12-31"
      id="xdx2ixbrl0102"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2019-12-31"
      id="xdx2ixbrl0114"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl0122"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="AsOf2019-12-31"
      id="xdx2ixbrl0123"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax
      contextRef="AsOf2019-12-31"
      id="xdx2ixbrl0154"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-01-012019-12-31_custom_LicenseAndOtherRevenuesMember"
      id="xdx2ixbrl0167"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0170"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0185"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0212"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2018-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0220"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0225"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0227"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0228"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0231"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0233"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0234"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0239"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0240"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0247"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0248"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0255"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0256"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0263"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0264"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0265"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0271"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0272"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0295"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0296"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0298"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0304"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0312"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0317"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0319"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0320"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0323"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0325"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0326"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0331"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0332"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0339"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0340"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0341"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0347"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0348"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0353"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0354"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0356"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0359"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0360"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0361"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0383"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:NoncashInterestExpense
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0395"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInReceivables
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0409"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0433"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireShortTermInvestments
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0437"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0449"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0454"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0484"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestPaidNet
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0487"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestPaidNet
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0488"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0490"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0491"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MinimumMember"
      id="xdx2ixbrl0515">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="From2020-01-012020-12-31_us-gaap_EquipmentMember_srt_MaximumMember"
      id="xdx2ixbrl0517">P7Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MinimumMember"
      id="xdx2ixbrl0519">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife
      contextRef="From2020-01-012020-12-31_us-gaap_LeaseholdImprovementsMember_srt_MaximumMember"
      id="xdx2ixbrl0521">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:NumberOfOperatingSegments
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      id="xdx2ixbrl0536"
      unitRef="Integer">1</us-gaap:NumberOfOperatingSegments>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-12-31_us-gaap_WarrantMember"
      id="xdx2ixbrl0552"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl0588"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl0590"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687"
      id="xdx2ixbrl0614"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703"
      id="xdx2ixbrl0616"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2019-12-31_custom_ConstructionWorkInProgressMember"
      id="xdx2ixbrl0648"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0741"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0745"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0747"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0751"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0753"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0761"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0763"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0767"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0769"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0771"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0773"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0775"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2019-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0777"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0781"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0783"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0791"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0793"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0797"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      id="xdx2ixbrl1073"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      id="xdx2ixbrl1075"
      unitRef="USDPShares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      id="xdx2ixbrl1081"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      id="xdx2ixbrl1083"
      unitRef="USDPShares"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-01-01to2020-12-31"
      id="xdx2ixbrl1232"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-01-012019-12-31"
      id="xdx2ixbrl1233"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl1267"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet
      contextRef="AsOf2019-12-31"
      id="xdx2ixbrl1268"
      unitRef="USD"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2020-01-01to2020-12-31">10-K</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="From2020-01-01to2020-12-31">true</dei:DocumentAnnualReport>
    <dei:DocumentTransitionReport contextRef="From2020-01-01to2020-12-31">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2020-01-01to2020-12-31">001-15771</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2020-01-01to2020-12-31">ABEONA THERAPEUTICS INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2020-01-01to2020-12-31">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2020-01-01to2020-12-31">83-0221517</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2020-01-01to2020-12-31">1330 Avenue of the Americas</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2020-01-01to2020-12-31">33rd Floor</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2020-01-01to2020-12-31">New York</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2020-01-01to2020-12-31">NY</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2020-01-01to2020-12-31">10019</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2020-01-01to2020-12-31">(646)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2020-01-01to2020-12-31">813-4701</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="From2020-01-01to2020-12-31">Common     Stock, $0.01 par value</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2020-01-01to2020-12-31">ABEO</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2020-01-01to2020-12-31">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityWellKnownSeasonedIssuer contextRef="From2020-01-01to2020-12-31">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="From2020-01-01to2020-12-31">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="From2020-01-01to2020-12-31">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2020-01-01to2020-12-31">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntitySmallBusiness contextRef="From2020-01-01to2020-12-31">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2020-01-01to2020-12-31">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="From2020-01-01to2020-12-31">false</dei:IcfrAuditorAttestationFlag>
    <dei:EntityShellCompany contextRef="From2020-01-01to2020-12-31">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">204160000</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2021-03-19" decimals="INF" unitRef="Shares">98788933</dei:EntityCommonStockSharesOutstanding>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">12596000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">129258000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:ShortTermInvestments contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">82438000</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2708000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">3132000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">97742000</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">132390000</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">11322000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">13157000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7032000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">8047000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1500000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">36178000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">32466000</us-gaap:Goodwill>
    <us-gaap:Goodwill contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">32466000</us-gaap:Goodwill>
    <abeo:OtherAssetsAndRestrictedCash contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1136000</abeo:OtherAssetsAndRestrictedCash>
    <abeo:OtherAssetsAndRestrictedCash contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">1144000</abeo:OtherAssetsAndRestrictedCash>
    <us-gaap:Assets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">151198000</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">223382000</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">4695000</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">3763000</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">3410000</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">5543000</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1713000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">1699000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">330000</us-gaap:LoansPayableCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">31515000</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">27400000</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DeferredRevenueCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">296000</us-gaap:DeferredRevenueCurrent>
    <us-gaap:DeferredRevenueCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">296000</us-gaap:DeferredRevenueCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">41959000</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">38701000</us-gaap:LiabilitiesCurrent>
    <us-gaap:LongTermLoansPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1428000</us-gaap:LongTermLoansPayable>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5260000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">6251000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:Liabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">48647000</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">44952000</us-gaap:Liabilities>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2019-12-31"
      decimals="INF"
      unitRef="USDPShares">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">200000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2019-12-31" decimals="INF" unitRef="Shares">200000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">96131678</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">96131678</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2019-12-31" decimals="INF" unitRef="Shares">83622135</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2019-12-31" decimals="INF" unitRef="Shares">83622135</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">961000</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">836000</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">672304000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">664064000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-570704000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">-486470000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-10000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">102551000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">178430000</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">151198000</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">223382000</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-01-012020-12-31_custom_LicenseAndOtherRevenuesMember"
      decimals="0"
      unitRef="USD">10000000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">10000000</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">30139000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">48566000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">23779000</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">20705000</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">4586000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">7819000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">32916000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:OperatingExpenses
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">91420000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">77090000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-81420000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-77090000</us-gaap:OperatingIncomeLoss>
    <abeo:InterestAndMiscellaneousIncome
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1301000</abeo:InterestAndMiscellaneousIncome>
    <abeo:InterestAndMiscellaneousIncome
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">1208000</abeo:InterestAndMiscellaneousIncome>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">4115000</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">400000</us-gaap:InterestExpenseOther>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-84234000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-76282000</us-gaap:NetIncomeLoss>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="USDPShares">-0.91</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2019-01-012019-12-31"
      decimals="INF"
      unitRef="USDPShares">-1.51</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="Shares">92663574</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2019-01-012019-12-31"
      decimals="INF"
      unitRef="Shares">50354596</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-10000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-84244000</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-76282000</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2018-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">47944486</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2018-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">479000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2018-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">543754000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2018-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-410188000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2018-12-31" decimals="0" unitRef="USD">134045000</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">7338000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">7338000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">899000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">899000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">32382945</abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares>
    <abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">324000</abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts>
    <abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">95648000</abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts>
    <abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">95972000</abeo:IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">3086950</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">31000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">16930000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">16961000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">303129</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">3000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">966000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">969000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">354625</abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">4000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-4000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodSharesIssuedForLicensingAgreements
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">-450000</abeo:StockIssuedDuringPeriodSharesIssuedForLicensingAgreements>
    <abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements
      contextRef="From2019-01-012019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">-5000</abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements>
    <abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements
      contextRef="From2019-01-012019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-1467000</abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements>
    <abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-1472000</abeo:StockIssuedDuringPeriodValueIssuedForLicensingAgreements>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-76282000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-76282000</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">83622135</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">836000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">664064000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-486470000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">178430000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">83622135</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">836000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">664064000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-486470000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">178430000</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">5853000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">5853000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2334000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">2334000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">77560</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">176000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">177000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">3414928</abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">34000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-34000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">9017055</abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares>
    <abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants
      contextRef="From2020-01-012020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">90000</abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants>
    <abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants
      contextRef="From2020-01-012020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-89000</abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants>
    <abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1000</abeo:IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-84234000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-84234000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-10000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-10000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">96131678</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">961000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">672304000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-570704000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-10000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">102551000</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-84234000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-76282000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">32916000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">4586000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">7819000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">5853000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">7338000</us-gaap:AllocatedShareBasedCompensationExpense>
    <abeo:AllocatedShareBasedCompensationExpenseRestrictedStock
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">2334000</abeo:AllocatedShareBasedCompensationExpenseRestrictedStock>
    <abeo:AllocatedShareBasedCompensationExpenseRestrictedStock
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">899000</abeo:AllocatedShareBasedCompensationExpenseRestrictedStock>
    <abeo:NoncashInterestExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">600000</abeo:NoncashInterestExpense>
    <abeo:AccretionAndInterestOnShorttermInvestments
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">70000</abeo:AccretionAndInterestOnShorttermInvestments>
    <abeo:AccretionAndInterestOnShorttermInvestments
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">266000</abeo:AccretionAndInterestOnShorttermInvestments>
    <us-gaap:AccretionExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1015000</us-gaap:AccretionExpense>
    <us-gaap:AccretionExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">858000</us-gaap:AccretionExpense>
    <us-gaap:OtherNoncashIncomeExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-347000</us-gaap:OtherNoncashIncomeExpense>
    <us-gaap:OtherNoncashIncomeExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-367000</us-gaap:OtherNoncashIncomeExpense>
    <us-gaap:IncreaseDecreaseInReceivables
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-81000</us-gaap:IncreaseDecreaseInReceivables>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-424000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-670000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInOtherNoncurrentAssets
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">127000</us-gaap:IncreaseDecreaseInOtherNoncurrentAssets>
    <us-gaap:IncreaseDecreaseInOtherNoncurrentAssets
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-3000</us-gaap:IncreaseDecreaseInOtherNoncurrentAssets>
    <abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">2178000</abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities>
    <abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">1707000</abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities>
    <abeo:IncreaseDecreaseInPayableToLicensor
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-3515000</abeo:IncreaseDecreaseInPayableToLicensor>
    <abeo:IncreaseDecreaseInPayableToLicensor
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">2600000</abeo:IncreaseDecreaseInPayableToLicensor>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-35019000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-62820000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1336000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">6309000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">199000</us-gaap:PaymentsToAcquireIntangibleAssets>
    <us-gaap:PaymentsToAcquireShortTermInvestments
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">170472000</us-gaap:PaymentsToAcquireShortTermInvestments>
    <us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">88094000</us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments>
    <us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">66484000</us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-83714000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">59976000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1758000</us-gaap:ProceedsFromNotesPayable>
    <abeo:ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-1000</abeo:ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts>
    <abeo:ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-95972000</abeo:ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">16961000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromStockOptionsExercised
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">177000</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromStockOptionsExercised
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">969000</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1936000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">113902000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-116797000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">111058000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">130368000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2018-12-31" decimals="0" unitRef="USD">19310000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">13571000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">130368000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">12596000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">129258000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">975000</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">1110000</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">13571000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">130368000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <abeo:SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">1472000</abeo:SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement>
    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_809_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zpYFgZnmOWW2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
1 -  &lt;span&gt;&lt;span id="xdx_824_zQ6fOr3rbGmj"&gt;NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_846_ecustom--NatureOfOperationsPolicyTextBlock_z9xFb0PKOMdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span&gt;&lt;span id="xdx_86D_zM3WwuNcEyl8"&gt;Nature
of Operations&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Abeona
Therapeutics Inc. (together with our subsidiaries, &#x201c;we,&#x201d; &#x201c;our,&#x201d; &#x201c;Abeona&#x201d; or the &#x201c;Company&#x201d;),
a Delaware corporation, is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening
rare genetic diseases. Our lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive
dystrophic epidermolysis bullosa (&#x201c;RDEB&#x201d;), (ii) ABO-102, an adeno-associated virus (&#x201c;AAV&#x201d;)-based gene
therapy for Sanfilippo syndrome type A (&#x201c;MPS IIIA&#x201d;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome
type B (&#x201c;MPS IIIB&#x201d;). We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other
diseases and next-generation AAV-based gene therapies using the novel AIM&#x2122; capsid platform that we have exclusively licensed
from the University of North Carolina at Chapel Hill, and internal AAV vector research programs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements
follows:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_850_zfuSmX1KZFpk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z1Fe0iCKBIC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86E_zwttNdHGx0Vh"&gt;Principles
of Consolidation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements include the financial statements of Abeona Therapeutics Inc. and our wholly-owned subsidiaries.
All intercompany balances and transactions have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_853_z2TWMAlnM6U5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_znkZbw0hOW3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86F_zfdnud5NFwQ2"&gt;Uses
and Sources of Liquidity&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
financial statements have been prepared on the going concern basis, which assumes the Company will have sufficient cash to pay
its operating expenses, as and when they become payable, for a period of at least 12 months from the date the financial report
was issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020, we had cash, cash equivalents and short-term investments of $&lt;span id="xdx_90F_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20201231_zqWvaQlGSX68" title="Cash, cash equivalents and short-term investments"&gt;95.0&lt;/span&gt; million and net assets of $&lt;span id="xdx_90C_eus-gaap--AssetsNet_iI_pn5n6_c20201231_zP5KHLad7GFj" title="Net assets"&gt;102.6&lt;/span&gt; million.
For the year ended December 31, 2020, we had cash outflows from operations of $&lt;span id="xdx_903_ecustom--NetCashProvidedByUsedInOperatingActivity_pn5n6_c20200101__20201231_zrKyVrCAJZI7" title="Net cash used in operating activities"&gt;35.0&lt;/span&gt; million. We have not generated significant
product revenues and have not achieved profitable operations. There is no assurance that profitable operations will ever be achieved,
and, if achieved, could be sustained on a continuing basis. In addition, development activities, clinical and nonclinical testing,
and commercialization of our products will require significant additional financing.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
are subject to a number of risks similar to other life science companies, including, but not limited to, risks related to the
successful discovery and development of product candidates, obtaining the necessary regulatory approval to market our product
candidates, raising additional capital to continue to fund our operations, development of competing drugs and therapies, protection
of proprietary technology and market acceptance of our products. As a result of these and other risks and the related uncertainties,
there can be no assurance of our future success. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Based
upon our current operating plans, we believe that we have sufficient resources to fund operations through at least the
next 12 months with our existing cash, cash equivalents and short-term investments. We will need to secure additional funding
in the future, to carry out all our planned research and development activities. If we are unable to obtain additional financing
or generate license or product revenue, the lack of liquidity and sufficient capital resources could have a material adverse effect
on our future prospects. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p id="xdx_85E_zMu3d3YX4dTi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_840_eus-gaap--UseOfEstimates_zQ4QYqwAUyi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86A_zya1zbqWfz13"&gt;Use
of Estimates&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America (&#x201c;U.S. GAAP&#x201d;) requires management to make estimates and assumptions that affect the reported amount of
assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenue and expenses during the reported period. Actual results could differ from these estimates and assumptions.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_851_zeUcH211FANh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z7BmSGS3vpqi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_868_zRteN58kYJ16"&gt;Cash
and Cash Equivalents &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain
deposits primarily in financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal
Deposit Insurance Corporation (&#x201c;FDIC&#x201d;). We have not experienced any losses related to amounts in excess of FDIC limits.
&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_856_zH8vRYPh4OV4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--MarketableSecuritiesPolicy_zscOYrZbucP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_861_zJaEHEEtx9S7"&gt;Short-term
Investments&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Short-term
investments consist of investments in U.S. government, U.S. agency and U.S. treasury securities. We determine the appropriate
classification of the securities at the time they are acquired and evaluate the appropriateness of such classifications at each
balance sheet date. We classify our short-term investments as available-for-sale pursuant to Accounting Standards Codification
(&#x201c;ASC&#x201d;) 320, &lt;i&gt;Investments &#x2013; Debt and Equity Securities&lt;/i&gt;. Investments classified as current have maturities
of less than one year. We review our short-term investments for other-than-temporary impairment whenever the fair value of a marketable
security is less than the amortized cost and evidence indicates that a short-term investment&#x2019;s carrying amount is not recoverable
within a reasonable period of time.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_851_z8CQzpYFB0v5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjTodleFJBVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_z9n9a2CfvqQ7"&gt;Property
and Equipment&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Property
and equipment are recorded at cost. Depreciation is provided using the straight-line method over estimated useful lives ranging
from &lt;span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zBLBwFsS4kC" title="Property and equipment estimated useful lives::XDX::P3Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0515"&gt;three&lt;/span&gt;&lt;/span&gt; to &lt;span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zrtuSZkI2t38" title="Property and equipment estimated useful lives::XDX::P7Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0517"&gt;seven&lt;/span&gt;&lt;/span&gt; years for equipment and &lt;span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zHjdSn8UH58e" title="Property and equipment estimated useful lives::XDX::P5Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0519"&gt;five&lt;/span&gt;&lt;/span&gt; to &lt;span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zYTErQKoi8m5" title="Property and equipment estimated useful lives::XDX::P10Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0521"&gt;ten&lt;/span&gt;&lt;/span&gt; years for leasehold improvements. Expenditures for major renewals and
betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred.
The cost of assets sold or abandoned, and the related accumulated depreciation are eliminated from the accounts and any gains
or losses are recognized in the accompanying consolidated statements of operations of the respective period.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_856_zTqh3vpCOnU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zjCy1kfhJ4fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86E_zq5w930XLWv"&gt;Leases&lt;/span&gt;
&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for leases in accordance with ASC 842, &lt;i&gt;Leases&lt;/i&gt;. Right-of-use lease assets represent our right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The measurement
of lease liabilities is based on the present value of future lease payments over the lease term. As our leases do not provide
an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining
the present value of future lease payments. The right-of-use asset is based on the measurement of the lease liability and includes
any lease payments made prior to or on lease commencement and excludes lease incentives and initial direct costs incurred, as
applicable. Rent expense for our operating leases is recognized on a straight-line basis over the lease term. We do not have any
leases classified as finance leases. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Our
leases do not have significant rent escalation, holidays, concessions, material residual value guarantees, material restrictive
covenants or contingent rent provisions. Our leases include both lease (e.g., fixed payments including rent, taxes, and insurance
costs) and non-lease components (e.g., common-area or other maintenance costs), which are accounted for as a single lease component
as we have elected the practical expedient to group lease and non-lease components for all leases. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Most
leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion; therefore,
the majority of renewals to extend the lease terms are not included in our right-of-use assets and lease liabilities as they are
not reasonably certain of exercise. We regularly evaluate the renewal options and when they are reasonably certain of exercise,
we include the renewal period in our lease term.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Additional
information and disclosures required under ASC 842 are included in Note 12.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85C_zE7S0HLHeT1d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zLUe6Qw1Il37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_862_z71ViAYBBPL3"&gt;Licensed
Technology&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
have entered into agreements to license the rights to certain technologies. We recorded the purchase price paid for the license,
which represents fair value, on our consolidated balance sheet. We maintain licensed technology on our consolidated balance sheet
until either the licensed technology agreement underlying it is completed or the asset becomes impaired. When we determine that
an asset has become impaired or we abandon a project, we write down the carrying value of the related intangible asset to its
fair value and take an impairment charge in the period in which the impairment occurs. Licensed technology is amortized over the
life of the patent or the agreement and periodically reviewed for impairment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
test our intangible assets for impairment on an annual basis, or more frequently if indicators are present or changes in circumstance
suggest that impairment may exist. Events that could result in an impairment, or trigger an interim impairment assessment, include
the receipt of additional clinical or nonclinical data regarding our drug candidate or a potentially competitive drug candidate,
changes in the clinical development program for a drug candidate or new information regarding potential sales for the drug. In
connection with each annual impairment assessment and any interim impairment assessment, we compare the fair value of the asset
as of the date of the assessment with the carrying value of the asset on our consolidated balance sheet.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $&lt;span id="xdx_90C_ecustom--NoncashLicensedTechnologyImpairmentCharge_pn5n6_c20200101__20201231_zjJwCtSHpwsd" title="Non-cash licensed technology impairment charge"&gt;32.9&lt;/span&gt; million non-cash impairment charge in 2020. We did not recognize any impairment charges to related licensed technology
in 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_852_zlU3Xpu53DIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z174FPLRkjH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_865_zuCAyJGKOSOi"&gt;Goodwill&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020 and 2019, goodwill of $&lt;span id="xdx_90B_eus-gaap--Goodwill_iI_pn5n6_c20201231_zSQm9WjVKPsb" title="Goodwill"&gt;32.5&lt;/span&gt; million was recorded on the Company&#x2019;s consolidated balance sheet. In accordance
with ASC 350, &lt;i&gt;Intangibles &#x2014; Goodwill and Other, &lt;/i&gt;goodwill is tested annually for impairment and whenever changes in
circumstances occur that would indicate impairment. The Company did not recognize any impairment charges related to goodwill in
2020 or 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85D_zr35jE1ysR25" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zeN88T066XPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86D_zRpC5hQk8Gne"&gt;Restricted
Cash&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Restricted
cash is recorded within other assets and restricted cash in the accompanying consolidated balance sheets and is included as a
component of cash, cash equivalents and restricted cash on our consolidated statements of cash flows. &lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_851_zkKuS2l5nxB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z6RkQC23lOf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_862_ztP5VrssQEW5"&gt;Segments&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
Company operates in a &lt;span id="xdx_909_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20200101__20201231_z5uDtDVP6gO3" title="::XDX::1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0536"&gt;single
&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;segment. The Company&#x2019;s
chief operating decision maker, its Chief Executive Officer, manages the Company&#x2019;s operations on a consolidated basis
for the purpose of allocating resources.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85E_z77yJ77IecJd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zLkn2sgPwtC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_860_zoqRQhaOZIG7"&gt;Revenue
Recognition&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for contracts with customers in accordance with ASC 606, &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;. ASC 606 applies
to all contracts with customers, except for contracts that are within the scope of other standards. Under ASC 606, an entity recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the
entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity
determines are within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a
customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies
a performance obligation. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Additional
information and disclosures required under ASC 606 are included in Note 8. &lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_855_zaGX4Ttw2Cl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_ziiM0XQDYTp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86D_ztt65YYxgCf4"&gt;Research
and Development Expenses&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Research
and development costs are expensed as incurred. Research and development expenses include, but are not limited to, payroll and
personnel expense, lab supplies, preclinical, development cost, clinical trial expense, manufacturing, and consulting. The cost
of materials and equipment or facilities that are acquired for research and development activities and that have alternative future
uses are capitalized when acquired.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85F_z730ddeBmBNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z30O3xRBGo9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_zfbo01gSuBli"&gt;General
and Administrative Expenses&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;General
and administrative expenses primarily consist of personnel, contract personnel, personnel-related expenses to support our administrative
and operating activities, facility costs and professional expenses (i.e., legal expenses) and investor relations fees.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_859_zaqtCWagnlT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zJYPrR7aNxy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_z9fwv88zwu49"&gt;Income
Taxes&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carryforwards. 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. A valuation allowance is provided for deferred tax assets to the extent
their realization is in doubt.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for uncertain income tax positions in accordance with ASC 740, &lt;i&gt;Income Taxes&lt;/i&gt;. Interest costs and penalties related
to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial
statements. For 2020 and 2019, we did not recognize any uncertain tax positions, interest or penalty expense related to income
taxes. It is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the
next 12 months. We file U.S. federal and state income tax returns as necessary. The federal return generally has a three-year
statute of limitations and most states have a four-year statute of limitations; however, the taxing authorities are allowed to
review the tax year in which the net operating loss was generated when the loss is utilized on a tax return. We currently do not
have any open income tax audits.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_850_zsFkjFVRkx58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z8qB2vgf3iB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86F_z6ArvjfGuRhb"&gt;Loss
Per Common Share&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
have presented basic and diluted loss per common share on the statement of operations and comprehensive loss. Basic and diluted
net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and shares underlying
&#x201c;pre-funded&#x201d; warrants outstanding during the period. The &#x201c;pre-funded&#x201d; warrants were included in the computation
of basic net loss per share as the exercise price was negligible and the warrants were fully vested and exercisable. In October
2020, all of the &lt;span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pii" title="Warrants converted to shares"&gt;9,017,055&lt;/span&gt; &#x201c;pre-funded&#x201d; warrants were exercised and converted into shares of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#x201c;non-pre-funded&#x201d; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span&gt;&lt;span&gt;&lt;span id="xdx_8B0_zeQY8b1M9tGh" style="display: none"&gt;SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;Warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0552"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"&gt;70,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Restricted stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total"&gt;2,952,499&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;5,685,539&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;6,055,395&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,638,038&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;6,480,020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AE_zQzya0WPY1pc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zXhGV14bGtNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86C_zOGyntI5S8P3"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
account for stock-based compensation expense in accordance with ASC 718, &lt;i&gt;Stock Based Compensation&lt;/i&gt;. We measure the cost
of the employee/director/consultant services received in exchange for an award of equity instruments based on the grant date fair
value for the employees and directors and vesting date fair value for consultants of the award. We use the Black-Scholes option
pricing model to determine the fair value of options on the grant date which includes assumptions for expected volatility, risk-free
interest rate, dividend yield and estimated expected term. We use the closing price of our common stock as quoted on the Nasdaq
to determine the fair value of restricted stock. We account for forfeitures as they occur, which may result in the reversal of
compensation costs in subsequent periods as the forfeitures arise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
fair value of modifications to share-based awards are determined using Hull White I lattice model which includes assumptions for
expected volatility, risk-free interest rate, dividend yield and performance period. If a share-based compensation award is modified
after the grant date, incremental compensation expense, if any, is recognized in an amount equal to the excess of the fair value
of the modified award over the fair value of the original award immediately before the modification. Incremental compensation
expense for vested awards is recognized immediately. For unvested awards, the sum of the incremental compensation expense and
the remaining unrecognized compensation expense for the original award on the modification date is recognized over the modified
service period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z1LUBzVBUqhh" style="display: none"&gt;SCHEDULE OF STOCK BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" style="width: 14%; text-align: right" title="Stock option-based compensation expense included in operating expense"&gt;3,126,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;3,932,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock option-based compensation expense included in operating expense"&gt;2,727,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;3,406,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stock option-based compensation expense included in operating expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;5,853,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;7,338,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total stock option-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;5,853,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;7,338,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0588"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0590"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Stock option-based compensation expense, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;5,853,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;7,338,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A8_zNFIwVNm8fn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B2_zoa1JhMGMe58" style="display: none"&gt;SCHEDULE OF STOCK BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;957,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;454,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;1,377,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;445,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Restricted stock-based compensation expense included in operating expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense"&gt;2,334,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense"&gt;899,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total restricted stock-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;2,334,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;899,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0614"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0616"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Restricted stock-based compensation expense, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;2,334,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;899,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AA_zVtY2AnejDnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Additional
information and disclosures required under ASC 718 are included in Note 9.&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_85F_zy3AjGVToire" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock>
    <abeo:NatureOfOperationsPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_846_ecustom--NatureOfOperationsPolicyTextBlock_z9xFb0PKOMdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span&gt;&lt;span id="xdx_86D_zM3WwuNcEyl8"&gt;Nature
of Operations&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Abeona
Therapeutics Inc. (together with our subsidiaries, &#x201c;we,&#x201d; &#x201c;our,&#x201d; &#x201c;Abeona&#x201d; or the &#x201c;Company&#x201d;),
a Delaware corporation, is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening
rare genetic diseases. Our lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive
dystrophic epidermolysis bullosa (&#x201c;RDEB&#x201d;), (ii) ABO-102, an adeno-associated virus (&#x201c;AAV&#x201d;)-based gene
therapy for Sanfilippo syndrome type A (&#x201c;MPS IIIA&#x201d;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome
type B (&#x201c;MPS IIIB&#x201d;). We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other
diseases and next-generation AAV-based gene therapies using the novel AIM&#x2122; capsid platform that we have exclusively licensed
from the University of North Carolina at Chapel Hill, and internal AAV vector research programs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements
follows:&lt;/span&gt;&lt;/p&gt;

</abeo:NatureOfOperationsPolicyTextBlock>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z1Fe0iCKBIC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86E_zwttNdHGx0Vh"&gt;Principles
of Consolidation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
consolidated financial statements include the financial statements of Abeona Therapeutics Inc. and our wholly-owned subsidiaries.
All intercompany balances and transactions have been eliminated in consolidation.&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_84A_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_znkZbw0hOW3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86F_zfdnud5NFwQ2"&gt;Uses
and Sources of Liquidity&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
financial statements have been prepared on the going concern basis, which assumes the Company will have sufficient cash to pay
its operating expenses, as and when they become payable, for a period of at least 12 months from the date the financial report
was issued.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020, we had cash, cash equivalents and short-term investments of $&lt;span id="xdx_90F_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20201231_zqWvaQlGSX68" title="Cash, cash equivalents and short-term investments"&gt;95.0&lt;/span&gt; million and net assets of $&lt;span id="xdx_90C_eus-gaap--AssetsNet_iI_pn5n6_c20201231_zP5KHLad7GFj" title="Net assets"&gt;102.6&lt;/span&gt; million.
For the year ended December 31, 2020, we had cash outflows from operations of $&lt;span id="xdx_903_ecustom--NetCashProvidedByUsedInOperatingActivity_pn5n6_c20200101__20201231_zrKyVrCAJZI7" title="Net cash used in operating activities"&gt;35.0&lt;/span&gt; million. We have not generated significant
product revenues and have not achieved profitable operations. There is no assurance that profitable operations will ever be achieved,
and, if achieved, could be sustained on a continuing basis. In addition, development activities, clinical and nonclinical testing,
and commercialization of our products will require significant additional financing.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
are subject to a number of risks similar to other life science companies, including, but not limited to, risks related to the
successful discovery and development of product candidates, obtaining the necessary regulatory approval to market our product
candidates, raising additional capital to continue to fund our operations, development of competing drugs and therapies, protection
of proprietary technology and market acceptance of our products. As a result of these and other risks and the related uncertainties,
there can be no assurance of our future success. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Based
upon our current operating plans, we believe that we have sufficient resources to fund operations through at least the
next 12 months with our existing cash, cash equivalents and short-term investments. We will need to secure additional funding
in the future, to carry out all our planned research and development activities. If we are unable to obtain additional financing
or generate license or product revenue, the lack of liquidity and sufficient capital resources could have a material adverse effect
on our future prospects. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

</us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock>
    <us-gaap:CashCashEquivalentsAndShortTermInvestments contextRef="AsOf2020-12-31" decimals="-5" unitRef="USD">95000000.0</us-gaap:CashCashEquivalentsAndShortTermInvestments>
    <us-gaap:AssetsNet contextRef="AsOf2020-12-31" decimals="-5" unitRef="USD">102600000</us-gaap:AssetsNet>
    <abeo:NetCashProvidedByUsedInOperatingActivity
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">35000000.0</abeo:NetCashProvidedByUsedInOperatingActivity>
    <us-gaap:UseOfEstimates contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_840_eus-gaap--UseOfEstimates_zQ4QYqwAUyi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86A_zya1zbqWfz13"&gt;Use
of Estimates&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America (&#x201c;U.S. GAAP&#x201d;) requires management to make estimates and assumptions that affect the reported amount of
assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenue and expenses during the reported period. Actual results could differ from these estimates and assumptions.&lt;/span&gt;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z7BmSGS3vpqi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_868_zRteN58kYJ16"&gt;Cash
and Cash Equivalents &lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain
deposits primarily in financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal
Deposit Insurance Corporation (&#x201c;FDIC&#x201d;). We have not experienced any losses related to amounts in excess of FDIC limits.
&lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:MarketableSecuritiesPolicy contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_84D_eus-gaap--MarketableSecuritiesPolicy_zscOYrZbucP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_861_zJaEHEEtx9S7"&gt;Short-term
Investments&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Short-term
investments consist of investments in U.S. government, U.S. agency and U.S. treasury securities. We determine the appropriate
classification of the securities at the time they are acquired and evaluate the appropriateness of such classifications at each
balance sheet date. We classify our short-term investments as available-for-sale pursuant to Accounting Standards Codification
(&#x201c;ASC&#x201d;) 320, &lt;i&gt;Investments &#x2013; Debt and Equity Securities&lt;/i&gt;. Investments classified as current have maturities
of less than one year. We review our short-term investments for other-than-temporary impairment whenever the fair value of a marketable
security is less than the amortized cost and evidence indicates that a short-term investment&#x2019;s carrying amount is not recoverable
within a reasonable period of time.&lt;/span&gt;&lt;/p&gt;

</us-gaap:MarketableSecuritiesPolicy>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjTodleFJBVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_z9n9a2CfvqQ7"&gt;Property
and Equipment&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Property
and equipment are recorded at cost. Depreciation is provided using the straight-line method over estimated useful lives ranging
from &lt;span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zBLBwFsS4kC" title="Property and equipment estimated useful lives::XDX::P3Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0515"&gt;three&lt;/span&gt;&lt;/span&gt; to &lt;span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zrtuSZkI2t38" title="Property and equipment estimated useful lives::XDX::P7Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0517"&gt;seven&lt;/span&gt;&lt;/span&gt; years for equipment and &lt;span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zHjdSn8UH58e" title="Property and equipment estimated useful lives::XDX::P5Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0519"&gt;five&lt;/span&gt;&lt;/span&gt; to &lt;span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zYTErQKoi8m5" title="Property and equipment estimated useful lives::XDX::P10Y"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0521"&gt;ten&lt;/span&gt;&lt;/span&gt; years for leasehold improvements. Expenditures for major renewals and
betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred.
The cost of assets sold or abandoned, and the related accumulated depreciation are eliminated from the accounts and any gains
or losses are recognized in the accompanying consolidated statements of operations of the respective period.&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zjCy1kfhJ4fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86E_zq5w930XLWv"&gt;Leases&lt;/span&gt;
&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for leases in accordance with ASC 842, &lt;i&gt;Leases&lt;/i&gt;. Right-of-use lease assets represent our right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The measurement
of lease liabilities is based on the present value of future lease payments over the lease term. As our leases do not provide
an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining
the present value of future lease payments. The right-of-use asset is based on the measurement of the lease liability and includes
any lease payments made prior to or on lease commencement and excludes lease incentives and initial direct costs incurred, as
applicable. Rent expense for our operating leases is recognized on a straight-line basis over the lease term. We do not have any
leases classified as finance leases. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Our
leases do not have significant rent escalation, holidays, concessions, material residual value guarantees, material restrictive
covenants or contingent rent provisions. Our leases include both lease (e.g., fixed payments including rent, taxes, and insurance
costs) and non-lease components (e.g., common-area or other maintenance costs), which are accounted for as a single lease component
as we have elected the practical expedient to group lease and non-lease components for all leases. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Most
leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion; therefore,
the majority of renewals to extend the lease terms are not included in our right-of-use assets and lease liabilities as they are
not reasonably certain of exercise. We regularly evaluate the renewal options and when they are reasonably certain of exercise,
we include the renewal period in our lease term.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Additional
information and disclosures required under ASC 842 are included in Note 12.&lt;/span&gt;&lt;/p&gt;

</us-gaap:LesseeLeasesPolicyTextBlock>
    <us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_846_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zLUe6Qw1Il37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_862_z71ViAYBBPL3"&gt;Licensed
Technology&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
have entered into agreements to license the rights to certain technologies. We recorded the purchase price paid for the license,
which represents fair value, on our consolidated balance sheet. We maintain licensed technology on our consolidated balance sheet
until either the licensed technology agreement underlying it is completed or the asset becomes impaired. When we determine that
an asset has become impaired or we abandon a project, we write down the carrying value of the related intangible asset to its
fair value and take an impairment charge in the period in which the impairment occurs. Licensed technology is amortized over the
life of the patent or the agreement and periodically reviewed for impairment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
test our intangible assets for impairment on an annual basis, or more frequently if indicators are present or changes in circumstance
suggest that impairment may exist. Events that could result in an impairment, or trigger an interim impairment assessment, include
the receipt of additional clinical or nonclinical data regarding our drug candidate or a potentially competitive drug candidate,
changes in the clinical development program for a drug candidate or new information regarding potential sales for the drug. In
connection with each annual impairment assessment and any interim impairment assessment, we compare the fair value of the asset
as of the date of the assessment with the carrying value of the asset on our consolidated balance sheet.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $&lt;span id="xdx_90C_ecustom--NoncashLicensedTechnologyImpairmentCharge_pn5n6_c20200101__20201231_zjJwCtSHpwsd" title="Non-cash licensed technology impairment charge"&gt;32.9&lt;/span&gt; million non-cash impairment charge in 2020. We did not recognize any impairment charges to related licensed technology
in 2019.&lt;/span&gt;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy>
    <abeo:NoncashLicensedTechnologyImpairmentCharge
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">32900000</abeo:NoncashLicensedTechnologyImpairmentCharge>
    <us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z174FPLRkjH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_865_zuCAyJGKOSOi"&gt;Goodwill&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020 and 2019, goodwill of $&lt;span id="xdx_90B_eus-gaap--Goodwill_iI_pn5n6_c20201231_zSQm9WjVKPsb" title="Goodwill"&gt;32.5&lt;/span&gt; million was recorded on the Company&#x2019;s consolidated balance sheet. In accordance
with ASC 350, &lt;i&gt;Intangibles &#x2014; Goodwill and Other, &lt;/i&gt;goodwill is tested annually for impairment and whenever changes in
circumstances occur that would indicate impairment. The Company did not recognize any impairment charges related to goodwill in
2020 or 2019.&lt;/span&gt;&lt;/p&gt;

</us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy>
    <us-gaap:Goodwill contextRef="AsOf2020-12-31" decimals="-5" unitRef="USD">32500000</us-gaap:Goodwill>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_843_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zeN88T066XPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86D_zRpC5hQk8Gne"&gt;Restricted
Cash&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Restricted
cash is recorded within other assets and restricted cash in the accompanying consolidated balance sheets and is included as a
component of cash, cash equivalents and restricted cash on our consolidated statements of cash flows. &lt;/span&gt;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z6RkQC23lOf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_862_ztP5VrssQEW5"&gt;Segments&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
Company operates in a &lt;span id="xdx_909_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20200101__20201231_z5uDtDVP6gO3" title="::XDX::1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0536"&gt;single
&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;segment. The Company&#x2019;s
chief operating decision maker, its Chief Executive Officer, manages the Company&#x2019;s operations on a consolidated basis
for the purpose of allocating resources.&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingPolicyPolicyTextBlock>
    <us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zLkn2sgPwtC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_860_zoqRQhaOZIG7"&gt;Revenue
Recognition&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for contracts with customers in accordance with ASC 606, &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;. ASC 606 applies
to all contracts with customers, except for contracts that are within the scope of other standards. Under ASC 606, an entity recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the
entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity
determines are within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a
customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies
a performance obligation. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Additional
information and disclosures required under ASC 606 are included in Note 8. &lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_ziiM0XQDYTp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86D_ztt65YYxgCf4"&gt;Research
and Development Expenses&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Research
and development costs are expensed as incurred. Research and development expenses include, but are not limited to, payroll and
personnel expense, lab supplies, preclinical, development cost, clinical trial expense, manufacturing, and consulting. The cost
of materials and equipment or facilities that are acquired for research and development activities and that have alternative future
uses are capitalized when acquired.&lt;/span&gt;&lt;/p&gt;

</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z30O3xRBGo9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_zfbo01gSuBli"&gt;General
and Administrative Expenses&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;General
and administrative expenses primarily consist of personnel, contract personnel, personnel-related expenses to support our administrative
and operating activities, facility costs and professional expenses (i.e., legal expenses) and investor relations fees.&lt;/span&gt;&lt;/p&gt;

</us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zJYPrR7aNxy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_z9fwv88zwu49"&gt;Income
Taxes&lt;/span&gt; &lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carryforwards. 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. A valuation allowance is provided for deferred tax assets to the extent
their realization is in doubt.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for uncertain income tax positions in accordance with ASC 740, &lt;i&gt;Income Taxes&lt;/i&gt;. Interest costs and penalties related
to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial
statements. For 2020 and 2019, we did not recognize any uncertain tax positions, interest or penalty expense related to income
taxes. It is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the
next 12 months. We file U.S. federal and state income tax returns as necessary. The federal return generally has a three-year
statute of limitations and most states have a four-year statute of limitations; however, the taxing authorities are allowed to
review the tax year in which the net operating loss was generated when the loss is utilized on a tax return. We currently do not
have any open income tax audits.&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z8qB2vgf3iB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86F_z6ArvjfGuRhb"&gt;Loss
Per Common Share&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
have presented basic and diluted loss per common share on the statement of operations and comprehensive loss. Basic and diluted
net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and shares underlying
&#x201c;pre-funded&#x201d; warrants outstanding during the period. The &#x201c;pre-funded&#x201d; warrants were included in the computation
of basic net loss per share as the exercise price was negligible and the warrants were fully vested and exercisable. In October
2020, all of the &lt;span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pii" title="Warrants converted to shares"&gt;9,017,055&lt;/span&gt; &#x201c;pre-funded&#x201d; warrants were exercised and converted into shares of common stock.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#x201c;non-pre-funded&#x201d; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span&gt;&lt;span&gt;&lt;span id="xdx_8B0_zeQY8b1M9tGh" style="display: none"&gt;SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;Warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0552"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"&gt;70,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Restricted stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total"&gt;2,952,499&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;5,685,539&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;6,055,395&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,638,038&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;6,480,020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AE_zQzya0WPY1pc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
      contextRef="AsOf2020-10-31_custom_PreFundedWarrantMember"
      decimals="INF"
      unitRef="Shares">9017055</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#x201c;non-pre-funded&#x201d; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span&gt;&lt;span&gt;&lt;span id="xdx_8B0_zeQY8b1M9tGh" style="display: none"&gt;SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;Warrants&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0552"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"&gt;70,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Restricted stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total"&gt;2,952,499&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;5,685,539&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;6,055,395&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,638,038&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;6,480,020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-01-012019-12-31_us-gaap_WarrantMember"
      decimals="INF"
      unitRef="Shares">70000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">2952499</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">354625</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-12-31_custom_StockOptionsMember"
      decimals="INF"
      unitRef="Shares">5685539</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-01-012019-12-31_custom_StockOptionsMember"
      decimals="INF"
      unitRef="Shares">6055395</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="Shares">8638038</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2019-01-012019-12-31"
      decimals="INF"
      unitRef="Shares">6480020</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zXhGV14bGtNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_86C_zOGyntI5S8P3"&gt;Stock-Based
Compensation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
account for stock-based compensation expense in accordance with ASC 718, &lt;i&gt;Stock Based Compensation&lt;/i&gt;. We measure the cost
of the employee/director/consultant services received in exchange for an award of equity instruments based on the grant date fair
value for the employees and directors and vesting date fair value for consultants of the award. We use the Black-Scholes option
pricing model to determine the fair value of options on the grant date which includes assumptions for expected volatility, risk-free
interest rate, dividend yield and estimated expected term. We use the closing price of our common stock as quoted on the Nasdaq
to determine the fair value of restricted stock. We account for forfeitures as they occur, which may result in the reversal of
compensation costs in subsequent periods as the forfeitures arise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
fair value of modifications to share-based awards are determined using Hull White I lattice model which includes assumptions for
expected volatility, risk-free interest rate, dividend yield and performance period. If a share-based compensation award is modified
after the grant date, incremental compensation expense, if any, is recognized in an amount equal to the excess of the fair value
of the modified award over the fair value of the original award immediately before the modification. Incremental compensation
expense for vested awards is recognized immediately. For unvested awards, the sum of the incremental compensation expense and
the remaining unrecognized compensation expense for the original award on the modification date is recognized over the modified
service period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z1LUBzVBUqhh" style="display: none"&gt;SCHEDULE OF STOCK BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" style="width: 14%; text-align: right" title="Stock option-based compensation expense included in operating expense"&gt;3,126,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;3,932,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock option-based compensation expense included in operating expense"&gt;2,727,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;3,406,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stock option-based compensation expense included in operating expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;5,853,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;7,338,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total stock option-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;5,853,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;7,338,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0588"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0590"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Stock option-based compensation expense, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;5,853,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;7,338,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A8_zNFIwVNm8fn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B2_zoa1JhMGMe58" style="display: none"&gt;SCHEDULE OF STOCK BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;957,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;454,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;1,377,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;445,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Restricted stock-based compensation expense included in operating expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense"&gt;2,334,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense"&gt;899,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total restricted stock-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;2,334,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;899,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0614"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0616"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Restricted stock-based compensation expense, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;2,334,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;899,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AA_zVtY2AnejDnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Additional
information and disclosures required under ASC 718 are included in Note 9.&lt;/span&gt;&lt;/p&gt;

</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z1LUBzVBUqhh" style="display: none"&gt;SCHEDULE OF STOCK BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" style="width: 14%; text-align: right" title="Stock option-based compensation expense included in operating expense"&gt;3,126,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;3,932,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock option-based compensation expense included in operating expense"&gt;2,727,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;3,406,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stock option-based compensation expense included in operating expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;5,853,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;7,338,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total stock option-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;5,853,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;7,338,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0588"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0590"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Stock option-based compensation expense, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;5,853,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;7,338,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">3126000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">3932000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">2727000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">3406000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_EmployeeStockOptionMember"
      decimals="0"
      unitRef="USD">5853000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_EmployeeStockOptionMember"
      decimals="0"
      unitRef="USD">7338000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">5853000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">7338000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">5853000</us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax>
    <us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">7338000</us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax>
    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687">&lt;p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B2_zoa1JhMGMe58" style="display: none"&gt;SCHEDULE OF STOCK BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Research and development&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;957,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" style="width: 14%; text-align: right" title="Total stock based compensation expense"&gt;454,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;General and administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;1,377,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense"&gt;445,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Restricted stock-based compensation expense included in operating expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense"&gt;2,334,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense"&gt;899,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total restricted stock-based compensation expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;2,334,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense"&gt;899,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0614"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0616"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Restricted stock-based compensation expense, net of tax&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;2,334,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax"&gt;899,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">957000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">454000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">1377000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">445000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:RestrictedStockExpense
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687"
      decimals="0"
      unitRef="USD">2334000</us-gaap:RestrictedStockExpense>
    <us-gaap:RestrictedStockExpense
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703"
      decimals="0"
      unitRef="USD">899000</us-gaap:RestrictedStockExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687"
      decimals="0"
      unitRef="USD">2334000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703"
      decimals="0"
      unitRef="USD">899000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax
      contextRef="From2020-01-012020-12-31_us-gaap_RestrictedStockMember94264687"
      decimals="0"
      unitRef="USD">2334000</us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax>
    <us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax
      contextRef="From2019-01-012019-12-31_us-gaap_RestrictedStockMember94264703"
      decimals="0"
      unitRef="USD">899000</us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax>
    <us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_80D_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zqiD3HrTeBD1" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
2 &#x2013; &lt;span id="xdx_825_zcC1lwLtV1e9"&gt;SHORT-TERM INVESTMENTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zVm7TyyrtT4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the available-for-sale investments held as of December 31, 2020. There were &lt;span id="xdx_908_eus-gaap--AvailableForSaleSecuritiesGrossRealizedGainLossNet_pp0p0_do_c20190101__20191231_znTrrzlwnUpk" title="Available-for-sale Securities, Gross Realized Gain (Loss)"&gt;no&lt;/span&gt; available-for-sale investments
as of December 31, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;span id="xdx_8BC_zXvXc3LuE8T9" style="display: none"&gt;SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-indent: 20pt; text-align: left"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Description&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left"&gt;U.S. government and agency securities and treasuries&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 16%; text-align: right" title="U.S. government and agency securities and treasuries"&gt;82,438,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A2_z9EC4RVHAHv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
amortized cost of the available-for-sale investments, which is adjusted for amortization of premiums and accretion of discounts
to maturity, was $&lt;span id="xdx_908_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201231_pp0p0" title="Debt Securities, Available-for-sale, Amortized Cost"&gt;82,448,000&lt;/span&gt; as of December 31, 2020. There were no significant realized gains or losses recognized on the sale
or maturity of available-for-sale investments during the years ended December 31, 2020 or 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock>
    <us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_896_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zVm7TyyrtT4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the available-for-sale investments held as of December 31, 2020. There were &lt;span id="xdx_908_eus-gaap--AvailableForSaleSecuritiesGrossRealizedGainLossNet_pp0p0_do_c20190101__20191231_znTrrzlwnUpk" title="Available-for-sale Securities, Gross Realized Gain (Loss)"&gt;no&lt;/span&gt; available-for-sale investments
as of December 31, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;span id="xdx_8BC_zXvXc3LuE8T9" style="display: none"&gt;SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-indent: 20pt; text-align: left"/&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Description&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left"&gt;U.S. government and agency securities and treasuries&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 16%; text-align: right" title="U.S. government and agency securities and treasuries"&gt;82,438,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">82438000</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">82448000</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_ztOE8iHoCz69" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
3 - &lt;span id="xdx_828_zOsbj5ELVpTi"&gt;PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_z06BLcrF5Ti4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B8_zjjwVgo8PSXh" style="display: none"&gt;SCHEDULE OF PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Laboratory equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;8,160,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;7,031,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Furniture and office equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,818,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,710,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;8,602,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;8,573,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Construction work-in-progress&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;71,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0648"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201231_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;18,651,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20191231_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;17,314,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization"&gt;7,329,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization"&gt;4,157,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net"&gt;11,322,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_c20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net"&gt;13,157,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A3_zuiMHRa0LgQc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation
and amortization on property and equipment was $&lt;span id="xdx_904_eus-gaap--DepreciationAndAmortization_pn5n6_c20200101__20201231_zkYnDeKkcJph" title="Depreciation and amortization"&gt;3.2&lt;/span&gt; million and $&lt;span id="xdx_903_eus-gaap--DepreciationAndAmortization_pn5n6_c20190101__20191231_zcwKvXeMxgsd" title="Depreciation and amortization"&gt;2.6&lt;/span&gt; million for 2020 and 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_z06BLcrF5Ti4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property
and equipment consist of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B8_zjjwVgo8PSXh" style="display: none"&gt;SCHEDULE OF PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Laboratory equipment&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;8,160,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;7,031,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Furniture and office equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,818,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,710,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;8,602,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;8,573,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Construction work-in-progress&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;71,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0648"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201231_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;18,651,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20191231_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;17,314,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization"&gt;7,329,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization"&gt;4,157,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net"&gt;11,322,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_c20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net"&gt;13,157,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_custom_LaboratoryEquipmentMember"
      decimals="0"
      unitRef="USD">8160000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2019-12-31_custom_LaboratoryEquipmentMember"
      decimals="0"
      unitRef="USD">7031000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_custom_FurnitureAndOfficeEquipmentMember"
      decimals="0"
      unitRef="USD">1818000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2019-12-31_custom_FurnitureAndOfficeEquipmentMember"
      decimals="0"
      unitRef="USD">1710000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_us-gaap_LeaseholdImprovementsMember"
      decimals="0"
      unitRef="USD">8602000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2019-12-31_us-gaap_LeaseholdImprovementsMember"
      decimals="0"
      unitRef="USD">8573000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-12-31_custom_ConstructionWorkInProgressMember"
      decimals="0"
      unitRef="USD">71000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">18651000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">17314000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7329000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">4157000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">11322000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">13157000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">3200000</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2019-01-012019-12-31"
      decimals="-5"
      unitRef="USD">2600000</us-gaap:DepreciationAndAmortization>
    <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_80C_eus-gaap--IntangibleAssetsDisclosureTextBlock_zIQ7blmjiMia" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
4 &#x2013; &lt;span id="xdx_829_zOGENA4uG0oe"&gt;LICENSED TECHNOLOGY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;On
November 4, 2018, we entered into a license agreement with REGENXBIO Inc. (&#x201c;REGENXBIO&#x201d;) to obtain rights to an exclusive
worldwide license (subject to certain non-exclusive rights previously granted for MPS IIIA), with rights to sublicense, to REGENXBIO&#x2019;s
NAV AAV9 vector for gene therapies for treating MPS IIIA, MPS IIIB, CLN1 Disease and CLN3 Disease. Consideration for the rights
granted under the original agreement included fees totaling $&lt;span id="xdx_908_eus-gaap--RoyaltyExpense_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zPtxe6hBN2ri"&gt;180
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million and a running
royalty on net sales, including: (i) an initial fee of $&lt;span id="xdx_90A_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zzvw0AYzE5n5" title="Payments for Royalties"&gt;20
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million, $&lt;span id="xdx_90A_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zrWL7ddeyX2d"&gt;10
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million of which
was due to REGENXBIO shortly after the effective date of the agreement, and $&lt;span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zTMZUnn9gcx9"&gt;10
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million of which
was to be due on the first anniversary of the effective date of the agreement in November 2019, (ii) annual fees totaling up to
$&lt;span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zymq5aCWegs8"&gt;100
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million, payable
in $&lt;span id="xdx_90E_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zsfqc6hhOWBb" title="Payments for Royalties"&gt;20
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million annual installments
beginning on the second anniversary of the effective date (the first of which was to remain payable if the agreement were terminated
before the second anniversary in November 2020), (iii) sales milestone payments totaling $&lt;span id="xdx_90C_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zZHZgueIXdTf"&gt;60
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million, and (iv)
royalties payable in the low double digits to low teens on net sales of products covered under the agreement. The license was
being amortized over the life of the patent of &lt;span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zfe7azX9P9Lf"&gt;eight years&lt;/span&gt;. On November 1, 2019, we entered into an amendment of the original
license agreement. The amended agreement replaced the $&lt;span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--OriginalLicenseAgreementMember_zlyTgPIlyTxd"&gt;10
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payment due
on November 4, 2019 with a $&lt;span id="xdx_906_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_z9xNQJaQZNy1"&gt;3
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payment due
on November 4, 2019 and an additional $&lt;span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zL1P26lCmFJi"&gt;8
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payment (which
included $&lt;span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_zhxNP900q8s4"&gt;1&lt;/span&gt;&lt;/span&gt; &lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million
of interest) that would have been due no later than April 1, 2020. That $&lt;span id="xdx_90E_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_ziIMyxkH2VQ9"&gt;8
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payment had
been scheduled to be paid by April 1, 2020 and the $&lt;span id="xdx_904_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104_zi71e5iJnBHb" title="Payments for Royalties"&gt;20
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million that had
been due to be paid on &lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20200329__20200402"&gt;November 4, 2020&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;,
and both were recorded as payable to licensor on the consolidated balance sheet. The Company has disputed that it is responsible
for the $&lt;span id="xdx_90F_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z38qszyXPYCb"&gt;8
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million and $&lt;span id="xdx_900_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20200101__20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zvvR8MnvXWG3"&gt;20
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payments,
and those payments are the subject of a current arbitration between the Company and REGENXBIO. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Prior
to the April 1, 2020 deadline, we engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement,
but we were unable to reach a mutual understanding that we believed would have been favorable for the Company or our programs,
and we did not make the $&lt;span id="xdx_906_eus-gaap--PaymentsForRoyalties_pn5n6_c20200329__20200402_zPC2ovGDttKe"&gt;8&lt;/span&gt;&lt;/span&gt;
&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payment due by April 1,
2020. On April 17, 2020, REGENXBIO sent us a written demand for the $&lt;span id="xdx_90E_eus-gaap--ProgramRightsObligationsCurrent_iI_pn5n6_c20200417_zLLFfS7JAxu1"&gt;8
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million fee, payable
within a 15-day cure period after receipt of the demand letter. The license terminated on &lt;span id="xdx_904_ecustom--LicenseTerminationDate_c20200416__20200417"&gt;May
2, 2020&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;, when the
15-day period expired. There were no penalties for early termination of the license. On May 25, 2020, we filed an arbitration
claim with the American Arbitration Association (&#x201c;AAA&#x201d;) alleging that REGENXBIO materially breached the license agreement
prior to termination and seeking, among other things, a declaration that as a result of REGENXBIO&#x2019;s material breach, we
are not responsible for payments totaling $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20200101__20201231_zhXBap9eGL3"&gt;28
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million (which would
otherwise have been due in 2020) plus accrued interest ($&lt;span id="xdx_90C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20200101__20201231_zAHmOxFgxlh2"&gt;3.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million as of December
31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of the $&lt;span id="xdx_906_ecustom--DebtInstrumentPeriodicRemainsDue_pn5n6_c20200101__20201231__dei--LegalEntityAxis__custom--REGENXBIOMember_z8iZRNYkRSSb"&gt;28
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million plus interest,
which REGENXBIO argues remains due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and
March 9, 2021. The tribunal has not yet issued its opinion, and based on the post-hearing schedule an opinion is expected in late
second quarter 2021 or early third quarter 2021. Additional information is included in Note 12. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $&lt;span id="xdx_901_eus-gaap--OtherCostAndExpenseOperating_pn5n6_c20200101__20201231_z6sXA5zgAC71" title="Non-cash licensed technology impairment charge"&gt;32.9&lt;/span&gt; million non-cash impairment charge.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;On
May 15, 2015, we acquired Abeona Therapeutics LLC, which had an exclusive license through Nationwide Children&#x2019;s Hospital
to the AB-101 and AB-102 patent portfolios for developing treatments for patients with Sanfilippo Syndrome Type A and Type B.
The license is amortized over the life of the license of &lt;span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20150514__20150515__us-gaap--BusinessAcquisitionAxis__custom--AbeonaTherapeuticsLlcMember_zkjz5UlnNoMl" title="Finite-lived intangible asset, useful life"&gt;20&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zFg3WthQ3lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Licensed
technology consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span&gt;&lt;span id="xdx_8B5_zc5gUMez5Orj" style="display: none"&gt;SCHEDULE OF LICENSED TECHNOLOGY&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20201231_zjdPQhj3zRG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20191231_zOP62OQFJENh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzf5w_zLGfmizj38i7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 56%; text-align: left"&gt;Licensed technology&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;2,156,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;42,606,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzf5w_zG4LQ3NiLmbg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;656,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,428,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzf5w_z4YoST0v258e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Licensed technology, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,500,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;36,178,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A6_za0Vm4tRSIH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zw3PF8f756fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
aggregate estimated amortization expense for intangible assets remaining as of December 31, 2020 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B7_zNN8VD8P5via" style="display: none"&gt;SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"&gt;
&lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20201231_zhB7IXCmjUn8"&gt;Dec 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzykj_zlsVxhCzrda6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzykj_zPWiarWvF8N6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzykj_zVQL9equncBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzykj_zJLoOUSwL3A7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzykj_z4tQf9nEJr3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzykj_z1zpclOJolj5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;915,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzykj_z3Zp5J9VZtff" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,500,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A4_zUJN18SlekQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Amortization
on licensed technology was $&lt;span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20200101__20201231_z9AzMMzrIhNi" title="Amortization of intangible assets"&gt;1.4&lt;/span&gt; million and $&lt;span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20190101__20191231_z1XPU78SWpR" title="Amortization of intangible assets"&gt;5.2&lt;/span&gt; million for the years ended December 31, 2020 and 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IntangibleAssetsDisclosureTextBlock>
    <us-gaap:RoyaltyExpense
      contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">180000000</us-gaap:RoyaltyExpense>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2020-11-032020-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">20000000</us-gaap:PaymentsForRoyalties>
    <abeo:PaymentForExecutionOfContracts
      contextRef="AsOf2018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">10000000</abeo:PaymentForExecutionOfContracts>
    <us-gaap:DueToRelatedPartiesCurrent
      contextRef="AsOf2018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">10000000</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2018-11-04_srt_MaximumMember_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">100000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2020-11-032020-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">20000000</us-gaap:PaymentsForRoyalties>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">60000000</us-gaap:PaymentsForRoyalties>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember">P8Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:ProgramRightsObligationsCurrent
      contextRef="AsOf2019-11-04_custom_OriginalLicenseAgreementMember"
      decimals="-6"
      unitRef="USD">10000000</us-gaap:ProgramRightsObligationsCurrent>
    <us-gaap:ProgramRightsObligationsCurrent
      contextRef="AsOf2019-11-04_custom_AmendedAgreementMember"
      decimals="-6"
      unitRef="USD">3000000</us-gaap:ProgramRightsObligationsCurrent>
    <us-gaap:ProgramRightsObligationsCurrent
      contextRef="AsOf2019-11-04_custom_AprilOneTwentyTwentyMember_custom_AmendedAgreementMember"
      decimals="-6"
      unitRef="USD">8000000</us-gaap:ProgramRightsObligationsCurrent>
    <us-gaap:InterestPayableCurrentAndNoncurrent contextRef="AsOf2019-11-04" decimals="-6" unitRef="USD">1000000</us-gaap:InterestPayableCurrentAndNoncurrent>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2020-03-292020-04-02"
      decimals="-6"
      unitRef="USD">8000000</us-gaap:PaymentsForRoyalties>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2020-11-032020-11-04"
      decimals="-6"
      unitRef="USD">20000000</us-gaap:PaymentsForRoyalties>
    <us-gaap:DebtInstrumentMaturityDate contextRef="From2020-03-292020-04-02">2020-11-04</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:LossContingencyAccrualAtCarryingValue
      contextRef="AsOf2020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">8000000</us-gaap:LossContingencyAccrualAtCarryingValue>
    <us-gaap:PaymentsForLegalSettlements
      contextRef="From2020-01-012020-12-31_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">20000000</us-gaap:PaymentsForLegalSettlements>
    <us-gaap:PaymentsForRoyalties
      contextRef="From2020-03-292020-04-02"
      decimals="-5"
      unitRef="USD">8000000</us-gaap:PaymentsForRoyalties>
    <us-gaap:ProgramRightsObligationsCurrent contextRef="AsOf2020-04-17" decimals="-5" unitRef="USD">8000000</us-gaap:ProgramRightsObligationsCurrent>
    <abeo:LicenseTerminationDate contextRef="From2020-04-162020-04-17">2020-05-02</abeo:LicenseTerminationDate>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal
      contextRef="From2020-01-01to2020-12-31"
      decimals="-6"
      unitRef="USD">28000000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">3500000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <abeo:DebtInstrumentPeriodicRemainsDue
      contextRef="From2020-01-012020-12-31_custom_REGENXBIOMember"
      decimals="-5"
      unitRef="USD">28000000</abeo:DebtInstrumentPeriodicRemainsDue>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">32900000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2015-05-142015-05-15_custom_AbeonaTherapeuticsLlcMember">P20Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zFg3WthQ3lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Licensed
technology consists of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span&gt;&lt;span id="xdx_8B5_zc5gUMez5Orj" style="display: none"&gt;SCHEDULE OF LICENSED TECHNOLOGY&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20201231_zjdPQhj3zRG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20191231_zOP62OQFJENh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzf5w_zLGfmizj38i7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 56%; text-align: left"&gt;Licensed technology&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;2,156,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;42,606,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzf5w_zG4LQ3NiLmbg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;656,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,428,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzf5w_z4YoST0v258e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Licensed technology, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,500,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;36,178,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2156000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">42606000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">656000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">6428000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1500000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">36178000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_89F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zw3PF8f756fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
aggregate estimated amortization expense for intangible assets remaining as of December 31, 2020 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B7_zNN8VD8P5via" style="display: none"&gt;SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in"&gt;
&lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20201231_zhB7IXCmjUn8"&gt;Dec 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzykj_zlsVxhCzrda6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 78%; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzykj_zPWiarWvF8N6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzykj_zVQL9equncBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzykj_zJLoOUSwL3A7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzykj_z4tQf9nEJr3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;117,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzykj_z1zpclOJolj5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;915,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzykj_z3Zp5J9VZtff" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: center; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,500,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">915000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1500000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">1400000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2019-01-012019-12-31"
      decimals="-5"
      unitRef="USD">5200000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_80B_eus-gaap--DebtDisclosureTextBlock_z8gROt18btx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
5 &#x2013; &lt;span id="xdx_82D_zemErVef90m4"&gt;LOAN PAYABLE&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
May 2, 2020, we received loan proceeds in the amount of approximately $&lt;span id="xdx_901_eus-gaap--ProceedsFromNotesPayable_pn5n6_c20200501__20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zixmdmXz4yQf" title="Proceeds from loan"&gt;1.8&lt;/span&gt; million (the &#x201c;PPP Loan&#x201d;) under the Paycheck
Protection Program (&#x201c;PPP&#x201d;). The PPP was established under the Coronavirus Aid, Relief and Economic Security Act, as
amended (&#x201c;CARES Act&#x201d;) and is administered by the U.S. Small Business Administration (&#x201c;SBA&#x201d;). Under the
terms of the CARES Act, PPP loan recipients can apply for loan forgiveness. The potential loan forgiveness for all or a portion
of PPP loans is determined, subject to limitations, based on the use of loan proceeds over the 24 weeks after the loan proceeds
are disbursed. The amount of loan forgiveness will be reduced if PPP loan recipients terminate employees or reduce salaries during
the covered period. The unforgiven portion of our PPP Loan, if any, is payable over two years at an interest rate of &lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pii_dp_c20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_z4lBQNB7f8w" title="Debt interest rate"&gt;1%&lt;/span&gt;, with
a deferral of principal and interest payments to either (i) the date that the SBA remits the borrower&#x2019;s loan forgiveness
amount to the lender or (ii) if the borrower does not apply for forgiveness, 10 months after the end of the borrower&#x2019;s loan
forgiveness covered period. We believe that we have used the proceeds from our PPP Loan for purposes consistent with the PPP.
While we currently believe that our use of the loan proceeds will meet the conditions for forgiveness of our PPP Loan, there can
be no assurance that forgiveness for any portion of the PPP Loan will be obtained.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember"
      decimals="-5"
      unitRef="USD">1800000</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2020-05-02_custom_PaycheckProtectionProgramMember"
      decimals="INF"
      unitRef="Percent">0.01</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_80E_eus-gaap--FairValueDisclosuresTextBlock_zQmevJczxDl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
6 - &lt;span id="xdx_822_z6fexONflnD3"&gt;FAIR VALUE MEASUREMENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
calculate the fair value of our assets and liabilities that qualify as financial instruments and include additional information
in the notes to the consolidated financial statements when the fair value is different than the carrying value of these financial
instruments. The estimated fair value of prepaid expenses and other current assets, other assets, accounts payable, accrued expenses,
loan payable, payable to licensor and deferred revenue approximate their carrying amounts due to the relatively short maturity
of these instruments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;U.S.
GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants
at the measurement date. This guidance establishes a three-level fair value hierarchy that prioritizes the inputs used to measure
fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs.
The three levels of inputs used to measure fair value are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level
    1 &#x2013; Quoted prices in active markets for identical assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level
    2 &#x2013; Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities
    in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other
    inputs that are observable or can be corroborated by observable market data.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level
    3 &#x2013; Unobservable inputs that are supported by little or no market activity and that are significant to the fair value
    of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar valuation
    techniques that use significant unobservable inputs.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
guidance requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
have segregated all financial assets and liabilities that are measured at fair value on a recurring basis (at least annually)
into the most appropriate level within the fair value hierarchy based on the inputs used to determine the fair value at the measurement
date in the table below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zX2CDIlSaF46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2020 and 2019 are summarized
below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zIKKpzIZxJL1" style="display: none"&gt;SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Description&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total Gains/(Losses)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 18%; text-align: justify"&gt;Short-term investments&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;82,438,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0741"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;82,438,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0745"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_906_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0747"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Non-recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Licensed technology, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0751"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0753"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;(32,916,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0761"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0763"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0767"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Description&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total Gains/(Losses)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Short-term investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0769"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0771"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0773"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0775"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0777"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Non-recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 18%; text-align: left"&gt;Licensed technology, net&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;36,178,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0781"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0783"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;36,178,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;(367,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0791"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0793"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0797"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zX2CDIlSaF46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Financial
assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2020 and 2019 are summarized
below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zIKKpzIZxJL1" style="display: none"&gt;SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Description&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total Gains/(Losses)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 18%; text-align: justify"&gt;Short-term investments&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;82,438,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0741"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;82,438,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0745"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_906_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0747"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Non-recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Licensed technology, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0751"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0753"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;(32,916,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0761"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0763"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0767"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"&gt;Description&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 1&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 2&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Level 3&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total Gains/(Losses)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Short-term investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0769"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0771"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0773"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0775"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0777"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Non-recurring&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 18%; text-align: left"&gt;Licensed technology, net&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;36,178,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0781"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0783"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;36,178,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;(367,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0791"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0793"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets"&gt;32,466,000&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0797"&gt;-&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      decimals="0"
      unitRef="USD">82438000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember"
      decimals="0"
      unitRef="USD">82438000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">1500000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">1500000</us-gaap:AssetsFairValueDisclosure>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">-32916000</abeo:FairValueDisclosureOfGainLoss>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">32466000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">32466000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">36178000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">36178000</us-gaap:AssetsFairValueDisclosure>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2019-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">-367000</abeo:FairValueDisclosureOfGainLoss>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">32466000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2019-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">32466000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_809_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zcq9OmSuu3Gg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
7 &#x2013; &lt;span id="xdx_821_z2onuIzxC2fc"&gt;STOCKHOLDERS&#x2019; EQUITY&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;2019
Public Offering of Common Stock and &#x201c;Pre-Funded&#x201d; Warrants&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
December 24, 2019, we closed an underwritten public offering of &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20191223__20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_pii" title="Issuance of common shares"&gt;32,382,945&lt;/span&gt; shares of common stock at a public offering price of
$&lt;span id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_pii" title="Shares issued, price per share"&gt;2.50&lt;/span&gt; per share. In addition, as part of the offering, we sold &#x201c;pre-funded&#x201d; warrants to purchase up to an aggregate
of &lt;span id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__srt--RangeAxis__srt--MaximumMember_pii" title="Number of warrants to purchase common stock"&gt;9,017,055&lt;/span&gt; shares of common stock at a purchase price of $&lt;span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__srt--RangeAxis__srt--MaximumMember_pii" title="Warrants exercise price"&gt;2.4999&lt;/span&gt; per pre-funded warrant, which equals the public offering price
per share of the common stock less the $&lt;span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_pii" title="Warrants exercise price"&gt;0.0001&lt;/span&gt; per share exercise price of each pre-funded warrant. The gross proceeds to the
Company were approximately $&lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20191223__20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_zk8jeyNiu6oh" title="Issuance of common shares, value"&gt;103.5&lt;/span&gt; million, before deducting the underwriting discounts and commissions and estimated offering
expenses payable by the Company.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
October 2020, all of the &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_c20201031__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_pii" title="Warrants to purchase"&gt;9,017,055&lt;/span&gt; &#x201c;pre-funded&#x201d; warrants were exercised and converted into &lt;span id="xdx_90F_ecustom--PrefundedWarrantsExercisedAndConvertedShares_c20201001__20201031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Pre-funded warrants exercised and converted shares"&gt;9,017,055&lt;/span&gt; shares of common
stock. We received a negligible amount of cash from the exercise of these pre-funded warrants during 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;&#x201c;Non-Pre-Funded&#x201d;
Warrants&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x201c;Non-pre-funded&#x201d;
warrants to purchase a total of &lt;span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_c20191231__us-gaap--ClassOfWarrantOrRightAxis__custom--NonPreFundedWarrantsMember_pii" title="Warrants to purchase"&gt;70,000&lt;/span&gt; shares of common stock were outstanding as of December 31, 2019. These &#x201c;non-pre-funded&#x201d;
warrants &lt;span id="xdx_908_ecustom--WarrantExpirationDescription_c20200101__20201231__us-gaap--ClassOfWarrantOrRightAxis__custom--NonPreFundedWarrantsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember" title="Warrant expiration, description"&gt;expired unexercised during 2020&lt;/span&gt;. We did not receive cash from the exercise of &#x201c;non-pre-funded&#x201d; warrants during
2020 or 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2019-12-232019-12-24_custom_TwoThousandNineteenPublicOfferingMember"
      decimals="INF"
      unitRef="Shares">32382945</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember"
      decimals="INF"
      unitRef="USDPShares">2.50</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_srt_MaximumMember"
      decimals="INF"
      unitRef="Shares">9017055</us-gaap:ClassOfWarrantOrRightOutstanding>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_srt_MaximumMember"
      decimals="INF"
      unitRef="USDPShares">2.4999</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="AsOf2019-12-24_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember"
      decimals="INF"
      unitRef="USDPShares">0.0001</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="From2019-12-232019-12-24_custom_TwoThousandNineteenPublicOfferingMember"
      decimals="-5"
      unitRef="USD">103500000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2020-10-31_custom_TwoThousandNineteenPublicOfferingMember_custom_PreFundedWarrantsMember"
      decimals="INF"
      unitRef="Shares">9017055</us-gaap:ClassOfWarrantOrRightOutstanding>
    <abeo:PrefundedWarrantsExercisedAndConvertedShares
      contextRef="From2020-10-012020-10-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">9017055</abeo:PrefundedWarrantsExercisedAndConvertedShares>
    <us-gaap:ClassOfWarrantOrRightOutstanding
      contextRef="AsOf2019-12-31_custom_NonPreFundedWarrantsMember"
      decimals="INF"
      unitRef="Shares">70000</us-gaap:ClassOfWarrantOrRightOutstanding>
    <abeo:WarrantExpirationDescription contextRef="From2020-01-012020-12-31_custom_NonPreFundedWarrantsMember_us-gaap_CommonStockMember">expired unexercised during 2020</abeo:WarrantExpirationDescription>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_803_eus-gaap--RevenueFromContractWithCustomerTextBlock_zG8XcQNGRplb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
8 &#x2013; &lt;span id="xdx_829_zvOrPAEZXWi9"&gt;REVENUE FROM CONTRACTS WITH CUSTOMERS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Sublicense
and Inventory Purchase Agreements Relating to CLN1 Disease:&lt;/i&gt; In August 2020, we entered into sublicense and inventory purchase
agreements with Taysha Gene Therapies (&#x201c;Taysha&#x201d;) relating to a potential gene therapy for CLN1 disease. Under the
sublicense agreement, Taysha received worldwide exclusive rights to intellectual property and know-how relating to the research,
development, and manufacture of the potential gene therapy, which we had referred to as ABO-202. Under the inventory purchase
agreement, we sold to Taysha certain inventory and other items related to ABO-202. We assessed these contracts at contract inception
and determined that, under ASC 606, the two contracts would be combined and accounted for as a single contract, with a
single performance obligation. We assessed the nature of the promised license to determine whether the license has significant
stand-alone functionality and evaluated whether such functionality can be retained without ongoing activities by us and determined
that the license has significant stand-alone functionality. Furthermore, we have no ongoing activities associated with the license
to support or maintain the license&#x2019;s utility. Based on this, we determined that the pattern of transfer of control of the
license to Taysha was at a point in time.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
transaction price of the contract includes (i) $&lt;span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200813__20200814__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zu5ghnKpVgYd" title="Fixed consideration"&gt;7.0&lt;/span&gt; million of fixed consideration, (ii) up to $&lt;span id="xdx_905_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20200813__20200814__srt--ProductOrServiceAxis__custom--EventBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zUQdqN8n1jcl" title="Milestone payments"&gt;26.0&lt;/span&gt; million of variable consideration
in the form of event-based milestone payments, (iii) up to $&lt;span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20200813__20200814__srt--ProductOrServiceAxis__custom--SalesBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_z23es4K5js19" title="Milestone payments"&gt;30.0&lt;/span&gt; million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#x2019;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.0 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. We received the $&lt;span id="xdx_90F_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zol6pO5lZDOg" title="Fixed consideration"&gt;7.0&lt;/span&gt; million of fixed consideration during the year ended December 31, 2020. To date, we have not recognized
any sales-based or royalty revenue resulting from this licensing arrangement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Under
this arrangement, we recognized $&lt;span id="xdx_904_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__us-gaap--LicenseMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zS5NjBY4pzT4" title="Revenue from contract with customer, excluding assessed tax"&gt;7.0&lt;/span&gt; million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Sublicense
Agreement Relating to Rett Syndrome:&lt;/i&gt; In October 2020, we entered into a sublicense agreement with Taysha for a gene therapy
for Rett syndrome and MECP2 gene constructs and regulation of their expression. The agreement grants Taysha worldwide exclusive
rights to intellectual property developed by scientists at the University of North Carolina at Chapel Hill, the University of
Edinburgh and us, and our know-how relating to the research, development, and manufacture of the gene therapy for Rett syndrome
and MECP2 gene constructs and regulation of their expression.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
assessed the nature of the promised license to determine whether the license has significant stand-alone functionality and evaluated
whether such functionality can be retained without ongoing activities by us and determined that the license has significant stand-alone
functionality. Furthermore, we have no ongoing activities associated with the license to support or maintain the license&#x2019;s
utility. Based on this, we determined that the pattern of transfer of control of the license to Taysha was at a point in time.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
transaction price of the contract includes (i) $&lt;span id="xdx_908_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20201001__20201031__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zi1Npa63k5W7" title="Fixed consideration"&gt;3.0&lt;/span&gt; million of fixed consideration, (ii) up to $&lt;span id="xdx_901_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20201001__20201031__srt--ProductOrServiceAxis__custom--EventBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zwqD1lELEbd5" title="Milestone payments"&gt;26.5&lt;/span&gt; million of variable consideration
in the form of event-based milestone payments, (iii) up to $&lt;span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20201001__20201031__srt--ProductOrServiceAxis__custom--SalesBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zdipbphxYHYi" title="Milestone payments"&gt;30.0&lt;/span&gt; million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#x2019;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.5 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. We received the $&lt;span id="xdx_906_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zoafBphkzaF8" title="Fixed consideration"&gt;3.0&lt;/span&gt; million of fixed consideration during the year ended December 31, 2020. To date, we have not recognized
any sales-based or royalty revenue resulting from this licensing arrangement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Under
this arrangement, we recognized $&lt;span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__us-gaap--LicenseMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zoiBkrLyt6S5" title="Revenue from Contract with Customer, Excluding Assessed Tax"&gt;3.0&lt;/span&gt; million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2020-08-132020-08-14_custom_SublicenseAndnventoryPurchaseAgreementsMember"
      decimals="-5"
      unitRef="USD">7000000.0</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized
      contextRef="From2020-08-132020-08-14_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember"
      decimals="-5"
      unitRef="USD">26000000.0</us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized
      contextRef="From2020-08-132020-08-14_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAndnventoryPurchaseAgreementsMember"
      decimals="-5"
      unitRef="USD">30000000.0</us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2020-01-012020-12-31_custom_SublicenseAndnventoryPurchaseAgreementsMember"
      decimals="-5"
      unitRef="USD">7000000.0</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAndnventoryPurchaseAgreementsMember"
      decimals="-5"
      unitRef="USD">7000000.0</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2020-10-012020-10-31_custom_SublicenseAgreementMember"
      decimals="-5"
      unitRef="USD">3000000.0</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized
      contextRef="From2020-10-012020-10-31_custom_EventBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember"
      decimals="-5"
      unitRef="USD">26500000</us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized
      contextRef="From2020-10-012020-10-31_custom_SalesBasedMilestonePaymentsMember_srt_MaximumMember_custom_SublicenseAgreementMember"
      decimals="-5"
      unitRef="USD">30000000.0</us-gaap:ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized>
    <us-gaap:ContractWithCustomerLiabilityRevenueRecognized
      contextRef="From2020-01-012020-12-31_custom_SublicenseAgreementMember"
      decimals="-5"
      unitRef="USD">3000000.0</us-gaap:ContractWithCustomerLiabilityRevenueRecognized>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-01-012020-12-31_us-gaap_LicenseMember_custom_SublicenseAgreementMember"
      decimals="-5"
      unitRef="USD">3000000.0</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_809_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zUCfsjTKqYba" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
9 &#x2013; &lt;span id="xdx_820_zPewKbrht6pl"&gt;STOCK-BASED COMPENSATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
have two stock-based compensation plans as follows: (1) Abeona Therapeutics Inc. 2015 Equity Incentive Plan, which was approved
by stockholders on May 7, 2015 and last amended on May 20, 2020 and (2) Abeona Therapeutics Inc. 2005 Equity Incentive Plan, which
no further grants can be made under this plan. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Stock
Option Repricing Program:&lt;/i&gt; On November 10, 2020, the Compensation Committee of the Company&#x2019;s Board of Directors (the
&#x201c;Compensation Committee&#x201d;) unanimously approved the repricing of all stock options outstanding under the Abeona Therapeutics
Inc. 2015 Equity Incentive Plan held by current employees of the Company that had an exercise price per share between $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember__srt--RangeAxis__srt--MinimumMember_pii" title="Exercise price per share"&gt;1.16&lt;/span&gt; and
$&lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember__srt--RangeAxis__srt--MaximumMember_pii" title="Exercise price per share"&gt;17.30&lt;/span&gt; (the &#x201c;Eligible Stock Options&#x201d;). As a result of the repricing, the exercise price of the Eligible Stock Options
was set to $&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_pii" title="Exercise price per share"&gt;1.15&lt;/span&gt; per share, equal to the closing sale price of the Company&#x2019;s common stock on November 10, 2020. Stock options
held by members of the Board were not included in the repricing. Except for the modified exercise price, all other terms and conditions
of each of the Eligible Stock Options remain in full force and effect. The fair value of the Eligible Stock Options was determined
using the Hull White I lattice model. There were &lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_pii_uGrantees_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zXfBVwsIC1Nd" title="Number of grantees affected"&gt;79&lt;/span&gt; grantees of Eligible Stock Options and the incremental compensation cost resulting
from the modification was $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zYgyF0dzKaH7" title="Recognized as compensation expense"&gt;0.6&lt;/span&gt; million, of which $&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zLKaCJkZTqdk" title="Recognized as compensation expense"&gt;0.3&lt;/span&gt; million was recognized as compensation expense during the year ended December
31, 2020. The expected weighted average period over which the remaining $&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zmSRxRmlpe2k" title="Incremental compensation cost"&gt;0.3&lt;/span&gt; million of incremental compensation costs will be
recognized is &lt;span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_dtY_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_z700i7QfJMLh" title="Incremental compensation costs recognized term"&gt;2.6&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;On
November 17, 2020, the Compensation Committee unanimously approved the repricing of all stock options outstanding under the Abeona
Therapeutics Inc. 2015 Equity Incentive Plan and the Abeona Therapeutics Inc. 2005 Equity Incentive Plan held by the four current
members of the Board that had an exercise price per share between $&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember__srt--RangeAxis__srt--MinimumMember_pii" title="Exercise price per share"&gt;1.29&lt;/span&gt; and $&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember__srt--RangeAxis__srt--MaximumMember_pii" title="Exercise price per share"&gt;18.50&lt;/span&gt; (the &#x201c;Eligible Director Stock Options&#x201d;).
As a result of the repricing, the exercise price of the Eligible Director Stock Options was set to $&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_pii" title="Exercise price per share"&gt;1.28&lt;/span&gt; per share, equal to the
closing sale price of the Company&#x2019;s common stock on November 17, 2020. Except for the modified exercise price, all other
terms and conditions of each of the Eligible Stock Options remain in full force and effect. The fair value of the Eligible Director
Stock Options was determined using the Hull White I lattice model. There were &lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_pii_dc_uGrantees_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zvvL0n47CKja" title="Number of grantees affected"&gt;four&lt;/span&gt; grantees of Eligible Director Stock Options
and the incremental compensation cost resulting from the modification was $&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zbVzZB293Akf" title="Incremental compensation cost"&gt;0.5&lt;/span&gt; million, of which $&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_z0KVNYVdTyui" title="Recognized as compensation expense"&gt;0.4&lt;/span&gt; million was recognized as
compensation expense during the year ended December 31, 2020. The expected weighted average period over which the remaining $&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zaOTFVjjMmWj" title="Incremental compensation cost"&gt;0.1&lt;/span&gt;
million of incremental compensation costs will be recognized is &lt;span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_dtY_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zBf1vwz7VOFc" title="Incremental compensation costs recognized term"&gt;2.4&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;2015
Equity&lt;/span&gt; &lt;span style="text-decoration: underline"&gt;Incentive Plan&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Under
our 2015 Equity Incentive Plan, as amended, up to &lt;span id="xdx_908_eus-gaap--CommonStockSharesSubscribedButUnissued_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Common stock authorized but unissued"&gt;18,000,000&lt;/span&gt; shares of our authorized but unissued common stock are reserved for
issuance to employees, consultants, or to non-employee members of the Board or to any member of the board of directors (or similar
governing authority) of any affiliate of the Company. The maximum contractual term of awards is &lt;span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zeLXTnWK7fVe" title="Maximum contractual term"&gt;10&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Stock
Options:&lt;/i&gt; We estimate the fair value of each option award on the date of grant using the Black-Scholes option valuation model.
We then recognize the grant date fair value of each option as compensation expense ratably using the straight-line attribution
method over the service period (generally the vesting period). The Black-Scholes model incorporates the following assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 0.5in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#x25cf;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Expected
    volatility &#x2013; we estimate the volatility of our share price at the date of grant using a &#x201c;look-back&#x201d; period
    which coincides with the expected term, defined below. We believe using a &#x201c;look-back&#x201d; period which coincides with
    the expected term is the most appropriate measure for determining expected volatility.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#x25cf;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Expected
    term &#x2013; we estimate the expected term using the &#x201c;simplified&#x201d; method, as outlined in Staff Accounting Bulletin
    No. 107, &#x201c;Share-Based Payment.&#x201d;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#x25cf;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Risk-free
    interest rate &#x2013; we estimate the risk-free interest rate using the U.S. Treasury yield curve for periods equal to the
    expected term of the options in effect at the time of grant.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#x25cf;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Dividends
    &#x2013; we use an expected dividend yield of zero because we have not declared or paid a cash dividend, nor do we have any
    plans to declare a dividend.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z2jy9f0w7KSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
used the following weighted-average assumptions to estimate the grant date fair value of the stock options granted for the years
indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zBrB1RsxjaPh" style="display: none"&gt;SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Expected volatility&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20200101__20201231_zQRUlwT58Y17" style="width: 18%; text-align: right" title="Expected volatility"&gt;110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20190101__20191231_zZ2W6duxKE32" style="width: 18%; text-align: right" title="Expected volatility"&gt;108&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Expected term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zMXiPsef8C4f" title="Expected term"&gt;6.2&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20190101__20191231_zjlKGRP9zRYc" title="Expected term"&gt;5.1&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20200101__20201231_zTJzwv8Kht1h" style="text-align: right" title="Risk-free interest rate"&gt;0.30&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20190101__20191231_z9HBH5YK2Co7" style="text-align: right" title="Risk-free interest rate"&gt;2.21&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20200101__20201231_zlzfLmYFjy2e" style="text-align: right" title="Expected dividend yield"&gt;0.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20190101__20191231_zRbyx9r7M3le" style="text-align: right" title="Expected dividend yield"&gt;0.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AB_zWKX8qwxyxx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
account for forfeitures as they occur, which may result in the reversal of compensation costs in subsequent periods as the forfeitures
arise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z3W3AO3NHIob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Summarized
stock option information for the 2015 Equity Incentive Plan is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;span id="xdx_8B2_zYTehKFl6Ryg" style="display: none"&gt;SCHEDULE
OF OPTIONS ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt; &#160;price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Outstanding options at January 1, 2019&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zoAEkkBEmvbd" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options"&gt;5,525,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJPZ0c9Z91Mk" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options"&gt;8.08&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Granted, fair value of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--FairValueOfGranted_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted"&gt;5.14&lt;/span&gt; per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value"&gt;1,490,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value"&gt;6.53&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAyjzQvdsraj" style="text-align: right" title="Options, Exercised"&gt;(303,129&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised"&gt;3.20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY05HZaz9Bfl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(917,371&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;7.95&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Outstanding options at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJBEn2XkLWyh" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;5,795,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zQvkh35aFag5" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;7.96&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding options at January 01, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zxRSjXUxWsl" style="text-align: right"&gt;5,795,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zXDrjCFt8Jsa" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;7.96&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Granted, fair value of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--FairValueOfGranted_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted"&gt;1.88&lt;/span&gt; per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value"&gt;2,645,146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value"&gt;2.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY3BTuJsjCI7" style="text-align: right" title="Options, Exercised"&gt;(77,560&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised"&gt;2.28&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zvyowiadXJrd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(2,802,242&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;6.52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding options at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zOoWDWVjCMtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;5,560,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zRwjuvsUeWJk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;2.21&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Non-vested options at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zfSgXJ4vOQah" style="text-align: right" title="Options, Non-vested options"&gt;2,342,706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm5trefNZul9" style="text-align: right" title="Weighted- average exercise price, Non-vested options"&gt;8.78&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Non-vested options at December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAaUV5VfRr15" style="text-align: right" title="Options, Non-vested options"&gt;2,507,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmCfTwtJNdWb" style="text-align: right" title="Weighted- average exercise price, Non-vested options"&gt;1.29&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A9_zppnPoMybeb6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
weighted-average exercise price of stock options granted during the year ended December 31, 2020 was $&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z6BfjHdzh26"&gt;1.42&lt;/span&gt; after adjusting for
the stock option repricing program noted above.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
intrinsic value related to the outstanding options under this plan was $&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zVl56B28ICjg" title="Intrinsic value outstanding options"&gt;1.7&lt;/span&gt; million and $&lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn5n6_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmZitP4QNOG9" title="Intrinsic value outstanding options"&gt;0.7&lt;/span&gt; million, as of December 31, 2020
and 2019, respectively. The intrinsic value related to the exercisable options under this plan was $&lt;span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zjYkTgFkj1q5" title="Intrinsic value exercisable options"&gt;0.7&lt;/span&gt; million and $&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn5n6_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zCTPFTQyfJJi" title="Intrinsic value exercisable options"&gt;0.6&lt;/span&gt; million
as of December 31, 2020 and 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
total intrinsic value of the options exercised was $&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pp0p0" title="Total intrinsic value of the options exercised"&gt;0&lt;/span&gt; and $&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_pn5n6_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zgz8SR8fiuV" title="Total intrinsic value of the options exercised"&gt;0.4&lt;/span&gt; million during the years ended December 31, 2020 and 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm9E7FSI9ecg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Further
information regarding options outstanding under the 2015 Equity Incentive Plan as of December 31, 2020 is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B7_zQcnVMwIbBhb" style="display: none"&gt;SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Range of exercise prices&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options exercisable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit"&gt;1.02&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding"&gt;4,562,630&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zspCdms9bxX" title="Weighted-average Remaining life in years"&gt;7.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price"&gt;1.20&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable"&gt;2,077,915&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zNbMj97YSVwc" title="Weighted-average Remaining life in years, exercisable"&gt;6.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 8%; text-align: right" title="Weighted-average Exercise price, exercisable"&gt;1.23&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;2.31&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;2.59&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding"&gt;161,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zK0bpEGYAaT7" title="Weighted-average Remaining life in years"&gt;1.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;2.31&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable"&gt;161,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zfJX6SirOLX2" title="Weighted-average Remaining life in years, exercisable"&gt;1.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;2.31&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;4.38&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;4.78&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options outstanding"&gt;357,925&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zPQq5sPNXvb6" title="Weighted-average Remaining life in years"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;4.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options exercisable"&gt;357,925&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zW0hy4AZ6VN9" title="Weighted-average Remaining life in years, exercisable"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;4.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;6.59&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;7.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options outstanding"&gt;298,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zOqENbOJ0JO9" title="Weighted-average Remaining life in years"&gt;2.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;7.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options exercisable"&gt;298,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zyBJyGBOWHA2" title="Weighted-average Remaining life in years, exercisable"&gt;2.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;7.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;8.54&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;13.65&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options outstanding"&gt;66,567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zCtFwC51q9Eb" title="Weighted-average Remaining life in years"&gt;6.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;13.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options exercisable"&gt;47,817&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zmuoNTncqZYc" title="Weighted-average Remaining life in years, exercisable"&gt;6.3&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;13.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit"&gt;14.45&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit"&gt;16.02&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding"&gt;113,110&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zl1DbFRLYf2d" title="Weighted-average Remaining life in years"&gt;1.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price"&gt;15.96&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable"&gt;109,372&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zD4S990kAUP5" title="Weighted-average Remaining life in years, exercisable"&gt;1.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price, exercisable"&gt;15.96&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding"&gt;5,560,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable"&gt;3,053,536&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AE_zxlnyE1HMLpi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020, the total compensation cost related to non-vested options not recognized is $&lt;span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zt5mycq3YKre" title="Compensation cost related to non-vested options not recognized"&gt;7.8&lt;/span&gt; million. The expected weighted
average period over which the total compensation costs related to non-vested options will be recognized is &lt;span id="xdx_907_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJ50WW2tpjca" title="Weighted average period total compensation costs related to non-vested options"&gt;2.3&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zck2Lfk4aa98" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Restricted
Common Stock&lt;/i&gt;: Summarized stock option information for the 2015 Equity Incentive Plan is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;span id="xdx_8B6_zjzyhcSKhrC1" style="display: none"&gt;SUMMARY
OF RESTRICTED STOCK ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Restricted&lt;br/&gt; common &lt;br/&gt; stock &lt;br/&gt; awards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; average&lt;br/&gt; grant date&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding awards at January 1, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zWXtuYjxUXOe" style="text-align: right" title="Beginning balance, Restricted common stock awards, Outstanding awards"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1073"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zXwPPXDDLt16" style="text-align: right" title="Beginning balance, Weighted-average grant date fair value, Outstanding awards"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1075"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Granted&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Restricted common stock awards, Granted"&gt;376,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Weighted-average grant date fair value, Granted"&gt;3.14&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Vested&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdGvhYhyIzI3" style="text-align: right" title="Restricted common stock awards, Vested"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1081"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1083"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5pQ7C2srTnj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards"&gt;(22,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited"&gt;3.14&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Outstanding awards at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgagtqLU4eU3" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMjfZ9buiv07" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards"&gt;3.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding awards at January  01, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z6G48rOnM7fe" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCP95cm4ms87" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards"&gt;3.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Restricted common stock awards, Granted"&gt;5,290,312&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Granted"&gt;1.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Vested&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zizjbwH1rRek" style="text-align: right" title="Restricted common stock awards, Vested"&gt;(817,054&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested"&gt;2.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzL1vsKP7Qcj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards"&gt;(1,875,384&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited"&gt;1.75&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding awards at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zcusEyId5y3i" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards"&gt;2,952,499&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zTGKg3jzB3lh" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards"&gt;1.78&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AA_zSIfC1bgEAi1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-indent: 0.2pt"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
fair market value of the restricted common stock awards vested was $&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zgtSdWG9i1T" title="Shares of restricted common stock vested"&gt;1.3&lt;/span&gt; million and $&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Shares of restricted common stock vested"&gt;0&lt;/span&gt; during the years ended December 31, 2020
and 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020, the total compensation cost related to restricted common stock not recognized is $&lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z1Z29ijr8Ae1" title="Compensation cost related to restricted common stock not recognized"&gt;4.1&lt;/span&gt; million. The expected
weighted average period over which the total compensation costs related to restricted common stock will be recognized is &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z1torG2vXKI6" title="Weighted average compensation costs related to restricted common stock"&gt;1.8&lt;/span&gt; years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;2005
Equity Incentive Plan&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Under
the 2005 Equity Incentive Plan, as amended, shares of our authorized but unissued common stock were reserved for issuance to employees,
consultants, or to non-employee members of the Board or to any member of the board of directors (or similar governing authority)
of any affiliate of the Company. As of January 20, 2015, no additional shares were available for grant under the 2005 Equity Incentive
Plan. A total of &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Options outstanding and exercisable"&gt;124,800&lt;/span&gt; options were outstanding and exercisable under this plan as of December 31, 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z0Pvj1zxmol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Summarized
information for the 2005 Equity Incentive Plan is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B1_z4nm4trXQeCb" style="display: none"&gt;SCHEDULE OF OPTIONS ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt; price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Outstanding options at January 1, 2019&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5211kRYh76" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options"&gt;316,400&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1FzXB8JhU13" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options"&gt;14.15&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zDMDXx4ajCWa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(56,400&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;19.75&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Outstanding options at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zTSiSI1FRTYi" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;260,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zJ2BywOPz6B" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;12.94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding options at January 01, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1O2P7XHfgy" style="text-align: right" title="Beginning balance, Options, Outstanding options"&gt;260,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5yrVpnLPva1" style="text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options"&gt;12.94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1beNJVZbMmh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(135,200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;6.80&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding options at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zcP7hU4gQl48" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;124,800&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zQVInL9eBbCf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;8.55&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A7_zyOzYiWi4dyc" style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
intrinsic value related to the outstanding or exercisable options under this plan was $&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pp0p0" title="Intrinsic value outstanding options"&gt;&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pp0p0" title="Intrinsic value outstanding options"&gt;0&lt;/span&gt; &lt;/span&gt;as of December 31, 2020 and 2019. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z84ZgKQlu7n" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Further
information regarding options outstanding under the 2005 Equity Incentive Plan as of December 31, 2020 is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B1_zF45fwrwkik9" style="display: none"&gt;SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Range of exercise prices&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options exercisable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding"&gt;80,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLHyMzPogB8c" title="Weighted-average Remaining life in years"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable"&gt;80,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zcLIqtn2HkT9" title="Weighted-average Remaining life in years, exercisable"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price, exercisable"&gt;1.28&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;11.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;18.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding"&gt;42,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zUBi7t7aDb4c" title="Weighted-average Remaining life in years"&gt;2.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;18.17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable"&gt;42,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXpgjAXuCINi" title="Weighted-average Remaining life in years, exercisable"&gt;2.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price, exercisable"&gt;18.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit"&gt;30.50&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit"&gt;113.50&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding"&gt;2,800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zuMJ7J3kCtPf" title="Weighted-average Remaining life in years"&gt;0.6&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price"&gt;72.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable"&gt;2,800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zsycGNgqgFk2" title="Weighted-average Remaining life in years, exercisable"&gt;0.6&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price, exercisable"&gt;72.00&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding"&gt;124,800&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable"&gt;124,800&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A6_zTcfKaiA3auh" style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MinimumMember"
      decimals="INF"
      unitRef="USDPShares">1.16</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember_srt_MaximumMember"
      decimals="INF"
      unitRef="USDPShares">17.30</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember"
      decimals="INF"
      unitRef="USDPShares">1.15</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected
      contextRef="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember"
      decimals="INF"
      unitRef="Grantees">79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember"
      decimals="-5"
      unitRef="USD">600000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember"
      decimals="-5"
      unitRef="USD">300000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost
      contextRef="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember"
      decimals="-5"
      unitRef="USD">300000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost>
    <abeo:ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm contextRef="From2020-11-092020-11-10_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleStockOptionsMember">P2Y7M6D</abeo:ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MinimumMember"
      decimals="INF"
      unitRef="USDPShares">1.29</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember_srt_MaximumMember"
      decimals="INF"
      unitRef="USDPShares">18.50</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember"
      decimals="INF"
      unitRef="USDPShares">1.28</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected
      contextRef="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember"
      decimals="INF"
      unitRef="Grantees">4</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember"
      decimals="-5"
      unitRef="USD">500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember"
      decimals="-5"
      unitRef="USD">400000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost
      contextRef="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember"
      decimals="-5"
      unitRef="USD">100000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost>
    <abeo:ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm contextRef="From2020-11-162020-11-17_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_EligibleDirectorStockOptionsMember">P2Y4M24D</abeo:ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm>
    <us-gaap:CommonStockSharesSubscribedButUnissued
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">18000000</us-gaap:CommonStockSharesSubscribedButUnissued>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z2jy9f0w7KSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
used the following weighted-average assumptions to estimate the grant date fair value of the stock options granted for the years
indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zBrB1RsxjaPh" style="display: none"&gt;SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Expected volatility&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20200101__20201231_zQRUlwT58Y17" style="width: 18%; text-align: right" title="Expected volatility"&gt;110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20190101__20191231_zZ2W6duxKE32" style="width: 18%; text-align: right" title="Expected volatility"&gt;108&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Expected term&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zMXiPsef8C4f" title="Expected term"&gt;6.2&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20190101__20191231_zjlKGRP9zRYc" title="Expected term"&gt;5.1&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20200101__20201231_zTJzwv8Kht1h" style="text-align: right" title="Risk-free interest rate"&gt;0.30&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20190101__20191231_z9HBH5YK2Co7" style="text-align: right" title="Risk-free interest rate"&gt;2.21&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20200101__20201231_zlzfLmYFjy2e" style="text-align: right" title="Expected dividend yield"&gt;0.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20190101__20191231_zRbyx9r7M3le" style="text-align: right" title="Expected dividend yield"&gt;0.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="Percent">1.10</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2019-01-012019-12-31"
      decimals="INF"
      unitRef="Percent">1.08</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-01-01to2020-12-31">P6Y2M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2019-01-012019-12-31">P5Y1M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="Percent">0.0030</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2019-01-012019-12-31"
      decimals="INF"
      unitRef="Percent">0.0221</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="Percent">0.0000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2019-01-012019-12-31"
      decimals="INF"
      unitRef="Percent">0.0000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">&lt;p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z3W3AO3NHIob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Summarized
stock option information for the 2015 Equity Incentive Plan is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;span id="xdx_8B2_zYTehKFl6Ryg" style="display: none"&gt;SCHEDULE
OF OPTIONS ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt; &#160;price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Outstanding options at January 1, 2019&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zoAEkkBEmvbd" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options"&gt;5,525,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJPZ0c9Z91Mk" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options"&gt;8.08&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Granted, fair value of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--FairValueOfGranted_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted"&gt;5.14&lt;/span&gt; per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value"&gt;1,490,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value"&gt;6.53&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAyjzQvdsraj" style="text-align: right" title="Options, Exercised"&gt;(303,129&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised"&gt;3.20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY05HZaz9Bfl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(917,371&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;7.95&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Outstanding options at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJBEn2XkLWyh" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;5,795,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zQvkh35aFag5" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;7.96&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding options at January 01, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zxRSjXUxWsl" style="text-align: right"&gt;5,795,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zXDrjCFt8Jsa" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;7.96&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Granted, fair value of $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--FairValueOfGranted_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted"&gt;1.88&lt;/span&gt; per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value"&gt;2,645,146&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value"&gt;2.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Exercised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY3BTuJsjCI7" style="text-align: right" title="Options, Exercised"&gt;(77,560&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised"&gt;2.28&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zvyowiadXJrd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(2,802,242&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;6.52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding options at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zOoWDWVjCMtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;5,560,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zRwjuvsUeWJk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;2.21&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Non-vested options at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zfSgXJ4vOQah" style="text-align: right" title="Options, Non-vested options"&gt;2,342,706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm5trefNZul9" style="text-align: right" title="Weighted- average exercise price, Non-vested options"&gt;8.78&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Non-vested options at December 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAaUV5VfRr15" style="text-align: right" title="Options, Non-vested options"&gt;2,507,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmCfTwtJNdWb" style="text-align: right" title="Weighted- average exercise price, Non-vested options"&gt;1.29&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">5525405</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2018-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">8.08</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <abeo:FairValueOfGranted
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">5.14</abeo:FairValueOfGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">1490490</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">6.53</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">303129</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">3.20</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">917371</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">7.95</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">5795395</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">7.96</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">5795395</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">7.96</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <abeo:FairValueOfGranted
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">1.88</abeo:FairValueOfGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2645146</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">2.26</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">77560</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">2.28</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2802242</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">6.52</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">5560739</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">2.21</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2342706</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">8.78</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">2507203</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">1.29</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2020-01-012020-12-31_custom_StockOptionsMember94269156"
      decimals="INF"
      unitRef="USDPShares">1.42</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">1700000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">700000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">700000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">600000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="0"
      unitRef="USD">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">400000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue>
    <us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">&lt;p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm9E7FSI9ecg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Further
information regarding options outstanding under the 2015 Equity Incentive Plan as of December 31, 2020 is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B7_zQcnVMwIbBhb" style="display: none"&gt;SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Range of exercise prices&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options exercisable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit"&gt;1.02&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding"&gt;4,562,630&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zspCdms9bxX" title="Weighted-average Remaining life in years"&gt;7.8&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price"&gt;1.20&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable"&gt;2,077,915&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zNbMj97YSVwc" title="Weighted-average Remaining life in years, exercisable"&gt;6.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 8%; text-align: right" title="Weighted-average Exercise price, exercisable"&gt;1.23&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;2.31&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;2.59&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding"&gt;161,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zK0bpEGYAaT7" title="Weighted-average Remaining life in years"&gt;1.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;2.31&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable"&gt;161,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zfJX6SirOLX2" title="Weighted-average Remaining life in years, exercisable"&gt;1.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;2.31&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;4.38&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;4.78&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options outstanding"&gt;357,925&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zPQq5sPNXvb6" title="Weighted-average Remaining life in years"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;4.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options exercisable"&gt;357,925&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zW0hy4AZ6VN9" title="Weighted-average Remaining life in years, exercisable"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;4.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;6.59&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;7.42&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options outstanding"&gt;298,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zOqENbOJ0JO9" title="Weighted-average Remaining life in years"&gt;2.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;7.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options exercisable"&gt;298,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zyBJyGBOWHA2" title="Weighted-average Remaining life in years, exercisable"&gt;2.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;7.33&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;8.54&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;13.65&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options outstanding"&gt;66,567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zCtFwC51q9Eb" title="Weighted-average Remaining life in years"&gt;6.5&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;13.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options exercisable"&gt;47,817&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zmuoNTncqZYc" title="Weighted-average Remaining life in years, exercisable"&gt;6.3&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable"&gt;13.10&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit"&gt;14.45&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit"&gt;16.02&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding"&gt;113,110&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zl1DbFRLYf2d" title="Weighted-average Remaining life in years"&gt;1.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price"&gt;15.96&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable"&gt;109,372&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zD4S990kAUP5" title="Weighted-average Remaining life in years, exercisable"&gt;1.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price, exercisable"&gt;15.96&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding"&gt;5,560,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable"&gt;3,053,536&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.02</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.28</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="Shares">4562630</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember">P7Y9M18D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.20</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="Shares">2077915</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember">P6Y3M18D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.23</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">2.31</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">2.59</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="Shares">161642</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember">P1Y4M24D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">2.31</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="Shares">161642</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember">P1Y4M24D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">2.31</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">4.38</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">4.78</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="Shares">357925</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember">P3Y2M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">4.43</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="Shares">357925</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember">P3Y2M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">4.43</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember"
      decimals="INF"
      unitRef="USDPShares">6.59</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember"
      decimals="INF"
      unitRef="USDPShares">7.42</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember"
      decimals="INF"
      unitRef="Shares">298865</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember">P2Y7M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember"
      decimals="INF"
      unitRef="USDPShares">7.33</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember"
      decimals="INF"
      unitRef="Shares">298865</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember">P2Y7M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFourMember"
      decimals="INF"
      unitRef="USDPShares">7.33</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember"
      decimals="INF"
      unitRef="USDPShares">8.54</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember"
      decimals="INF"
      unitRef="USDPShares">13.65</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember"
      decimals="INF"
      unitRef="Shares">66567</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember">P6Y6M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember"
      decimals="INF"
      unitRef="USDPShares">13.26</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember"
      decimals="INF"
      unitRef="Shares">47817</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember">P6Y3M18D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeFiveMember"
      decimals="INF"
      unitRef="USDPShares">13.10</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember"
      decimals="INF"
      unitRef="USDPShares">14.45</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember"
      decimals="INF"
      unitRef="USDPShares">16.02</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember"
      decimals="INF"
      unitRef="Shares">113110</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember">P1Y1M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember"
      decimals="INF"
      unitRef="USDPShares">15.96</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember"
      decimals="INF"
      unitRef="Shares">109372</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember">P1Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_custom_RangeSixMember"
      decimals="INF"
      unitRef="USDPShares">15.96</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">5560739</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">3053536</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">7800000</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
    <abeo:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">P2Y3M18D</abeo:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested>
    <us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">&lt;p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zck2Lfk4aa98" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Restricted
Common Stock&lt;/i&gt;: Summarized stock option information for the 2015 Equity Incentive Plan is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;span id="xdx_8B6_zjzyhcSKhrC1" style="display: none"&gt;SUMMARY
OF RESTRICTED STOCK ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Restricted&lt;br/&gt; common &lt;br/&gt; stock &lt;br/&gt; awards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; average&lt;br/&gt; grant date&lt;br/&gt; fair value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding awards at January 1, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zWXtuYjxUXOe" style="text-align: right" title="Beginning balance, Restricted common stock awards, Outstanding awards"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1073"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zXwPPXDDLt16" style="text-align: right" title="Beginning balance, Weighted-average grant date fair value, Outstanding awards"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1075"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Granted&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Restricted common stock awards, Granted"&gt;376,625&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Weighted-average grant date fair value, Granted"&gt;3.14&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Vested&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdGvhYhyIzI3" style="text-align: right" title="Restricted common stock awards, Vested"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1081"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1083"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5pQ7C2srTnj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards"&gt;(22,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited"&gt;3.14&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Outstanding awards at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgagtqLU4eU3" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMjfZ9buiv07" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards"&gt;3.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding awards at January  01, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z6G48rOnM7fe" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards"&gt;354,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCP95cm4ms87" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards"&gt;3.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Restricted common stock awards, Granted"&gt;5,290,312&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Granted"&gt;1.75&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Vested&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zizjbwH1rRek" style="text-align: right" title="Restricted common stock awards, Vested"&gt;(817,054&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested"&gt;2.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzL1vsKP7Qcj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards"&gt;(1,875,384&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited"&gt;1.75&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding awards at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zcusEyId5y3i" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards"&gt;2,952,499&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zTGKg3jzB3lh" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards"&gt;1.78&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">376625</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">3.14</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">22000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">3.14</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">354625</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">3.14</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">354625</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">3.14</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">5290312</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">817054</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">2.26</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">1875384</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">1.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">2952499</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue
      contextRef="AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="USDPShares">1.78</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="Shares">1300000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember"
      decimals="-5"
      unitRef="USD">4100000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms contextRef="From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember">P1Y9M18D</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">124800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">&lt;p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z0Pvj1zxmol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Summarized
information for the 2005 Equity Incentive Plan is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B1_z4nm4trXQeCb" style="display: none"&gt;SCHEDULE OF OPTIONS ACTIVITY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; average&lt;br/&gt; exercise&lt;br/&gt; price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Outstanding options at January 1, 2019&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5211kRYh76" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options"&gt;316,400&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1FzXB8JhU13" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options"&gt;14.15&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zDMDXx4ajCWa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(56,400&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;19.75&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Outstanding options at December 31, 2019&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zTSiSI1FRTYi" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;260,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zJ2BywOPz6B" style="text-align: right" title="Ending balance, Options, Outstanding options"&gt;12.94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Outstanding options at January 01, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1O2P7XHfgy" style="text-align: right" title="Beginning balance, Options, Outstanding options"&gt;260,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5yrVpnLPva1" style="text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options"&gt;12.94&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Expired/forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1beNJVZbMmh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited"&gt;(135,200&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited"&gt;6.80&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Outstanding options at December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zcP7hU4gQl48" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;124,800&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zQVInL9eBbCf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options"&gt;8.55&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2018-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">316400</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2018-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">14.15</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">56400</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice
      contextRef="From2019-01-012019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">19.75</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">260000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">12.94</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">260000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">12.94</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">135200</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">6.80</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">124800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="USDPShares">8.55</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="0"
      unitRef="USD">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2019-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="0"
      unitRef="USD">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember">&lt;p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z84ZgKQlu7n" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Further
information regarding options outstanding under the 2005 Equity Incentive Plan as of December 31, 2020 is summarized below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B1_zF45fwrwkik9" style="display: none"&gt;SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-average&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Range of exercise prices&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options outstanding&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of options exercisable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining life in years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Exercise price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding"&gt;80,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLHyMzPogB8c" title="Weighted-average Remaining life in years"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price"&gt;1.28&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable"&gt;80,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zcLIqtn2HkT9" title="Weighted-average Remaining life in years, exercisable"&gt;3.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price, exercisable"&gt;1.28&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit"&gt;11.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit"&gt;18.50&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding"&gt;42,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zUBi7t7aDb4c" title="Weighted-average Remaining life in years"&gt;2.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price"&gt;18.17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable"&gt;42,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXpgjAXuCINi" title="Weighted-average Remaining life in years, exercisable"&gt;2.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price, exercisable"&gt;18.17&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit"&gt;30.50&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit"&gt;113.50&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding"&gt;2,800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zuMJ7J3kCtPf" title="Weighted-average Remaining life in years"&gt;0.6&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price"&gt;72.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable"&gt;2,800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zsycGNgqgFk2" title="Weighted-average Remaining life in years, exercisable"&gt;0.6&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price, exercisable"&gt;72.00&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding"&gt;124,800&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable"&gt;124,800&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.28</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.28</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="Shares">80000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember">P3Y2M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.28</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="Shares">80000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember">P3Y2M12D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeOneMember"
      decimals="INF"
      unitRef="USDPShares">1.28</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">11.50</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">18.50</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="Shares">42000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember">P2Y4M24D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">18.17</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="Shares">42000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember">P2Y4M24D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeTwoMember"
      decimals="INF"
      unitRef="USDPShares">18.17</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">30.50</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit
      contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">113.50</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="Shares">2800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember">P0Y7M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">72.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="Shares">2800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="From2020-01-012020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember">P0Y7M6D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember_custom_RangeThreeMember"
      decimals="INF"
      unitRef="USDPShares">72.00</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">124800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="AsOf2020-12-31_custom_TwoThousandFiveEquityIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">124800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_804_eus-gaap--PensionAndOtherPostretirementBenefitsDisclosureTextBlock_zkesXKAeKZnh" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
10 &#x2013; &lt;span id="xdx_82F_zRB2vWbf8nqf"&gt;401(k) PLAN&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
have a tax-qualified employee savings and retirement plan (the &#x201c;401(k) Plan&#x201d;) covering all our employees in the United
States. Pursuant to the 401(k) Plan, employees may elect to reduce their current compensation by up to the statutorily prescribed
annual limit ($&lt;span id="xdx_902_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20200101__20201231_pp0p0" title="Maximum annual contribution per employee under 401(k) plan"&gt;19,500&lt;/span&gt; in 2020 and $&lt;span id="xdx_903_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20190101__20191231_pp0p0" title="Maximum annual contribution per employee under 401(k) plan"&gt;19,000&lt;/span&gt; in 2019) and to have the amount of such reduction contributed to the 401(k) Plan. The
401(k) Plan is intended to qualify under Section 401 of the Internal Revenue Code so that contributions by employees or by us
to the 401(k) Plan, and income earned on 401(k) Plan contributions, are not taxable to employees until withdrawn from the 401(k)
Plan, and so that contributions by us, if any, will be deductible by us when made. At the direction of each participant, we invest
the assets of the 401(k) Plan in any of over &lt;span id="xdx_906_ecustom--NumberOfInvestmentOptions_pii_uInteger_c20200101__20201231_zZ6Sf8u5qtl4" title="Number of investment options"&gt;50&lt;/span&gt; investment options. Company contributions under the 401(k) Plan were $&lt;span id="xdx_90B_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20200101__20201231_zRHCBWhw6yEc" title="Company contributions under 401 (k) Plan"&gt;0.3&lt;/span&gt; million
and $&lt;span id="xdx_90A_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20190101__20191231_zW6wM065Yloj" title="Company contributions under 401 (k) Plan"&gt;0.4&lt;/span&gt; million for the years ended December 31, 2020 and 2019, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock>
    <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">19500</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount>
    <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">19000</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount>
    <abeo:NumberOfInvestmentOptions
      contextRef="From2020-01-01to2020-12-31"
      decimals="INF"
      unitRef="Integer">50</abeo:NumberOfInvestmentOptions>
    <us-gaap:DefinedContributionPlanCostRecognized
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">300000</us-gaap:DefinedContributionPlanCostRecognized>
    <us-gaap:DefinedContributionPlanCostRecognized
      contextRef="From2019-01-012019-12-31"
      decimals="-5"
      unitRef="USD">400000</us-gaap:DefinedContributionPlanCostRecognized>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zr7hPMzsqpGh" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
11 - &lt;span id="xdx_823_zqNenQtD0y6c"&gt;INCOME TAXES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z2YwDtcAlxkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Income
tax expense differs from the statutory amounts for each of the following years:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zpaB9ugtiaxd" style="display: none"&gt;SCHEDULE OF INCOME TAX EXPENSE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20200101__20201231_zJC07FJ6Ao8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20190101__20191231_zluSxEg92LC2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzRkk_z3MQ5ku3n7S7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;Income taxes at U.S. statutory rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;(17,689,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;(16,020,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_ecustom--IncometaxReconciliationCurrentYearReserve_maITEBzRkk_z2UonL1AxWKk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Current year reserve&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,020,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,976,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzRkk_zQoDfKx6bKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Expenses not deductible&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,669,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;44,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzRkk_zPRzHpl3AXzc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total tax expense&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1232"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1233"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A6_zeJYR11wKDYc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zCxcv352oEV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Deferred
taxes are provided for the temporary differences between the financial reporting bases and the tax bases of our assets and liabilities.
The temporary differences that give rise to deferred tax assets and liabilities were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zjXX0jCNOBFd" style="display: none"&gt;SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20201231_zwzckIdmsKt3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20191231_zw1xMRiFCZ7a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Deferred tax assets (liabilities):&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzzCb_z2lO3AzXRly2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;61,062,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;50,802,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_pp0p0_maDTAGzzCb_zMGhYbDDP9hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;General business credit carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,398,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,939,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsStateTaxes_iI_pp0p0_maDTAGzzCb_zMyf08UdlNQ5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;State credits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,857,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,934,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesPropertyPlantAndEquipments_iNI_pp0p0_di_msDTAGzzCb_zEXt2HAK6ea8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Property, equipment and goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(28,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzzCb_zBuKAWnareV5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,551,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,960,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsDeferredIncome_iI_pp0p0_maDTAGzzCb_zVcrXIE2alf3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_pp0p0_maDTAGzzCb_zrJNo8AgUbo4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Intangible assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;312,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,625,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzzCb_zwVsY2aRQ6wd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;70,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;28,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzzCb_maDTALNzbeO_zyEJvZ3yOCXk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Gross deferred tax assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,320,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;67,322,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzbeO_z8ch6YXuO5a5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(78,320,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(67,322,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzbeO_z92wnQh6TaTi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net deferred taxes&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1267"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1268"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8A9_zOEY9Ycp10Vd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020, we had approximately $&lt;span id="xdx_905_ecustom--OperatingLossCarryforward_iI_pn5n6_c20201231_zWp28YhjBPC9" title="Net operating loss carryforwards"&gt;290.8&lt;/span&gt; million of net operating loss carryforwards and approximately $&lt;span id="xdx_90A_eus-gaap--TaxCreditCarryforwardAmount_iI_pn5n6_c20201231_zVN6rsqruQ1l" title="General business credit carryforwards"&gt;4.4&lt;/span&gt; million of
general business credit carryforwards. These carryforwards expire as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_ecustom--SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_zLRwgep0pYMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zzAVvVGuTvcg" style="display: none"&gt;SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net operating &lt;br/&gt; loss carryforwards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;General business credit&lt;br/&gt; carryforwards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="Net operating loss carryforwards"&gt;5,378,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="General business credit carryforwards"&gt;56,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards"&gt;8,230,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="General business credit carryforwards"&gt;431,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards"&gt;5,434,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="General business credit carryforwards"&gt;362,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards"&gt;8,711,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="General business credit carryforwards"&gt;287,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zt5xzsBpSFwl" style="text-align: right" title="Net operating loss carryforwards"&gt;2,370,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--TaxCreditCarryforwardAmount_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zZvndsT0yo49" style="text-align: right" title="General business credit carryforwards"&gt;182,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net operating loss carryforwards"&gt;97,576,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="General business credit carryforwards"&gt;3,080,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--OperatingLossCarryforwards_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net operating loss carryforwards"&gt;127,699,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="General business credit carryforwards"&gt;4,398,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AF_zMZ2AbDoIxK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;As
of December 31, 2020, we had approximately $&lt;span id="xdx_905_ecustom--NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_pn5n6_c20200101__20201231_zD02WNPGAuYh" title="Net operating loss carryforwards not expired and carried forward indefinitely, amount"&gt;163.1&lt;/span&gt; million of net operating loss carryforwards that do not expire and can be carried
forward indefinitely.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
acquired MacroChem Corporation on February 25, 2009 and Somanta Pharmaceuticals, Inc. on January 4, 2008. Both of these corporations
were loss-making entities at the time of acquisition. As a result, the net operating losses related to those acquisitions may
be subject to annual limitations as well.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z2YwDtcAlxkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Income
tax expense differs from the statutory amounts for each of the following years:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zpaB9ugtiaxd" style="display: none"&gt;SCHEDULE OF INCOME TAX EXPENSE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49C_20200101__20201231_zJC07FJ6Ao8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20190101__20191231_zluSxEg92LC2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzRkk_z3MQ5ku3n7S7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;Income taxes at U.S. statutory rate&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;(17,689,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;(16,020,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_ecustom--IncometaxReconciliationCurrentYearReserve_maITEBzRkk_z2UonL1AxWKk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Current year reserve&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,020,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,976,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzRkk_zQoDfKx6bKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Expenses not deductible&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,669,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;44,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzRkk_zPRzHpl3AXzc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total tax expense&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1232"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1233"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">-17689000</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
    <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">-16020000</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
    <abeo:IncometaxReconciliationCurrentYearReserve
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">12020000</abeo:IncometaxReconciliationCurrentYearReserve>
    <abeo:IncometaxReconciliationCurrentYearReserve
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">15976000</abeo:IncometaxReconciliationCurrentYearReserve>
    <us-gaap:IncomeTaxReconciliationNondeductibleExpense
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">5669000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
    <us-gaap:IncomeTaxReconciliationNondeductibleExpense
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">44000</us-gaap:IncomeTaxReconciliationNondeductibleExpense>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_899_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zCxcv352oEV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Deferred
taxes are provided for the temporary differences between the financial reporting bases and the tax bases of our assets and liabilities.
The temporary differences that give rise to deferred tax assets and liabilities were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zjXX0jCNOBFd" style="display: none"&gt;SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20201231_zwzckIdmsKt3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20191231_zw1xMRiFCZ7a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: justify"&gt;Deferred tax assets (liabilities):&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzzCb_z2lO3AzXRly2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;61,062,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;50,802,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_pp0p0_maDTAGzzCb_zMGhYbDDP9hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;General business credit carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,398,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,939,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_400_eus-gaap--DeferredTaxAssetsStateTaxes_iI_pp0p0_maDTAGzzCb_zMyf08UdlNQ5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;State credits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,857,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,934,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesPropertyPlantAndEquipments_iNI_pp0p0_di_msDTAGzzCb_zEXt2HAK6ea8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Property, equipment and goodwill&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(28,000&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzzCb_zBuKAWnareV5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Stock options&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,551,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,960,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40B_eus-gaap--DeferredTaxAssetsDeferredIncome_iI_pp0p0_maDTAGzzCb_zVcrXIE2alf3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;62,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_pp0p0_maDTAGzzCb_zrJNo8AgUbo4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Intangible assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;312,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,625,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzzCb_zwVsY2aRQ6wd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;70,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;28,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzzCb_maDTALNzbeO_zyEJvZ3yOCXk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Gross deferred tax assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,320,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;67,322,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzbeO_z8ch6YXuO5a5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(78,320,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(67,322,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzbeO_z92wnQh6TaTi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Net deferred taxes&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1267"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1268"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">61062000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">50802000</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">4398000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness>
    <us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">3939000</us-gaap:DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness>
    <us-gaap:DeferredTaxAssetsStateTaxes contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2857000</us-gaap:DeferredTaxAssetsStateTaxes>
    <us-gaap:DeferredTaxAssetsStateTaxes contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">2934000</us-gaap:DeferredTaxAssetsStateTaxes>
    <abeo:DeferredTaxLiabilitiesPropertyPlantAndEquipments contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-8000</abeo:DeferredTaxLiabilitiesPropertyPlantAndEquipments>
    <abeo:DeferredTaxLiabilitiesPropertyPlantAndEquipments contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">28000</abeo:DeferredTaxLiabilitiesPropertyPlantAndEquipments>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">9551000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
    <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">7960000</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost>
    <us-gaap:DeferredTaxAssetsDeferredIncome contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">62000</us-gaap:DeferredTaxAssetsDeferredIncome>
    <us-gaap:DeferredTaxAssetsDeferredIncome contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">62000</us-gaap:DeferredTaxAssetsDeferredIncome>
    <us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">312000</us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets>
    <us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">1625000</us-gaap:DeferredTaxAssetsGoodwillAndIntangibleAssets>
    <us-gaap:DeferredTaxAssetsOther contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">70000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsOther contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">28000</us-gaap:DeferredTaxAssetsOther>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">78320000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsGross contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">67322000</us-gaap:DeferredTaxAssetsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">78320000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2019-12-31" decimals="0" unitRef="USD">67322000</us-gaap:DeferredTaxAssetsValuationAllowance>
    <abeo:OperatingLossCarryforward contextRef="AsOf2020-12-31" decimals="-5" unitRef="USD">290800000</abeo:OperatingLossCarryforward>
    <us-gaap:TaxCreditCarryforwardAmount contextRef="AsOf2020-12-31" decimals="-5" unitRef="USD">4400000</us-gaap:TaxCreditCarryforwardAmount>
    <abeo:SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_890_ecustom--SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_zLRwgep0pYMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zzAVvVGuTvcg" style="display: none"&gt;SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Net operating &lt;br/&gt; loss carryforwards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;General business credit&lt;br/&gt; carryforwards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="Net operating loss carryforwards"&gt;5,378,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="General business credit carryforwards"&gt;56,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards"&gt;8,230,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="General business credit carryforwards"&gt;431,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards"&gt;5,434,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="General business credit carryforwards"&gt;362,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards"&gt;8,711,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="General business credit carryforwards"&gt;287,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zt5xzsBpSFwl" style="text-align: right" title="Net operating loss carryforwards"&gt;2,370,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--TaxCreditCarryforwardAmount_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zZvndsT0yo49" style="text-align: right" title="General business credit carryforwards"&gt;182,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net operating loss carryforwards"&gt;97,576,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="General business credit carryforwards"&gt;3,080,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--OperatingLossCarryforwards_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net operating loss carryforwards"&gt;127,699,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="General business credit carryforwards"&gt;4,398,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</abeo:SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyOneMember"
      decimals="0"
      unitRef="USD">5378000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyOneMember"
      decimals="0"
      unitRef="USD">56000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyTwoMember"
      decimals="0"
      unitRef="USD">8230000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyTwoMember"
      decimals="0"
      unitRef="USD">431000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyThreeMember"
      decimals="0"
      unitRef="USD">5434000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyThreeMember"
      decimals="0"
      unitRef="USD">362000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFourMember"
      decimals="0"
      unitRef="USD">8711000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFourMember"
      decimals="0"
      unitRef="USD">287000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFiveMember"
      decimals="0"
      unitRef="USD">2370000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2020-12-31_custom_TaxYearTwoThousandTwentyFiveMember"
      decimals="0"
      unitRef="USD">182000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:OperatingLossCarryforwards
      contextRef="AsOf2020-12-31_custom_ThereafterMember"
      decimals="0"
      unitRef="USD">97576000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount
      contextRef="AsOf2020-12-31_custom_ThereafterMember"
      decimals="0"
      unitRef="USD">3080000</us-gaap:TaxCreditCarryforwardAmount>
    <us-gaap:OperatingLossCarryforwards contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">127699000</us-gaap:OperatingLossCarryforwards>
    <us-gaap:TaxCreditCarryforwardAmount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">4398000</us-gaap:TaxCreditCarryforwardAmount>
    <abeo:NetOperatingLossCarryforwardsNotExpiredAndCarriedForward
      contextRef="From2020-01-01to2020-12-31"
      decimals="-5"
      unitRef="USD">163100000</abeo:NetOperatingLossCarryforwardsNotExpiredAndCarriedForward>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zWznJXxxtzSl" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
12 &#x2013; &lt;span&gt;&lt;span id="xdx_827_zuvJce8M72h9"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;Arbitration
Proceeding&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
are currently engaged in an arbitration proceeding with REGENXBIO regarding the former license agreement between the parties relating
to use of the AAV9 capsid in our MPS IIIA, MPS IIIB, CLN1 (which has now been sold to Taysha Gene Therapies, as discussed in Note
8 above), and CLN3 programs. The license terminated on May 2, 2020, and on May 25, 2020, we filed an arbitration claim with the
American Arbitration Association (&#x201c;AAA&#x201d;) alleging that REGENXBIO materially breached the license agreement prior to
termination and seeking, among other things, a declaration that as a result of REGENXBIO&#x2019;s material breach, we are not responsible
for payments totaling $&lt;span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember_ztrllhLgfNZd"&gt;28
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million (which would
otherwise have been due in 2020) plus accrued interest ($&lt;span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember_zwi7IuQJZQs6"&gt;3.5
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million as of December
31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of these amounts. An arbitration
hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021. The tribunal has not yet issued its
opinion, and based on the post-hearing schedule an opinion is expected in late second quarter 2021 or early third quarter 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;Operating
Leases&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
lease space under operating leases for manufacturing and laboratory facilities and administrative offices in Cleveland, Ohio,
as well as administrative offices in New York, New York. We also lease office space in Madrid, Spain as well as certain office
equipment under operating leases, which have a &lt;span id="xdx_907_eus-gaap--LesseeOperatingLeaseDescription_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember" title="Operating lease, term of contract"&gt;non-cancelable lease term of less than one year&lt;/span&gt; and, therefore, we have elected
the practical expedient to exclude these short-term leases from our right-of-use assets and lease liabilities.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zjWagxpqPkTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Components
of lease cost under ASC 842 for the years ended December 31, 2020 and 2019 are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;
&lt;span id="xdx_8BF_zkRdJ2SKEEBk" style="display: none"&gt;SCHEDULE OF COMPONENTS OF LEASE COST&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20200101__20201231_z5IRAcr0Aucc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20190101__20191231_zJ8mi4Dn0N9e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Operating lease cost&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;1,736,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;1,591,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_400_eus-gaap--VariableLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Variable lease cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;337,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;322,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_eus-gaap--ShortTermLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Short-term lease cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;61,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;133,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p id="xdx_8AA_zNPctjJ3tcvh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zRcSf68wGvh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table presents information about the amount and timing of cash flows arising from operating leases under ASC 842 as
of December 31, 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;
&lt;span id="xdx_8B2_zAHWqlfy00Dc" style="display: none"&gt;SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="text-decoration: underline"&gt;Maturity of lease liabilities:&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left"&gt;2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20201231_pp0p0" style="width: 16%; text-align: right" title="2021"&gt;1,713,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20201231_pp0p0" style="text-align: right" title="2022"&gt;1,727,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20201231_pp0p0" style="text-align: right" title="2023"&gt;1,741,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20201231_pp0p0" style="text-align: right" title="2024"&gt;1,781,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_c20201231_pp0p0" style="text-align: right" title="2025"&gt;1,799,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Thereafter"&gt;87,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total undiscounted operating lease payments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20201231_pp0p0" style="text-align: right" title="Total undiscounted operating lease payments"&gt;8,848,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: imputed interest"&gt;1,875,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Present value of operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20201231_zZnOMzljAETf" style="border-bottom: Black 2.5pt double; text-align: right" title="Present value of operating lease liabilities"&gt;6,973,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: left"&gt;Balance sheet classification:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current portion of lease liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--OperatingLeaseLiabilityCurrent_c20201231_pp0p0" style="text-align: right" title="Current portion of lease liability"&gt;1,713,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long-term lease liability&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-term lease liability"&gt;5,260,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--OperatingLeaseLiability_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease liabilities"&gt;6,973,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; text-align: left"&gt;Other information:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Weighted-average remaining lease term for operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20201231_zVH6104n5bhd" title="Weighted-average remaining lease term for operating leases"&gt;61&lt;/span&gt;
months&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Weighted-average discount rate for operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_c20201231_zPERb2mFq9b7" style="text-align: right" title="Weighted-average discount rate for operating leases"&gt;9.6&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal
      contextRef="From2020-01-012020-12-31_custom_RDEBProductMember"
      decimals="-6"
      unitRef="USD">28000000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2020-01-012020-12-31_custom_RDEBProductMember"
      decimals="-5"
      unitRef="USD">3500000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:LesseeOperatingLeaseDescription contextRef="From2020-01-012020-12-31_custom_RDEBProductMember">non-cancelable lease term of less than one year</us-gaap:LesseeOperatingLeaseDescription>
    <us-gaap:LeaseCostTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zjWagxpqPkTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Components
of lease cost under ASC 842 for the years ended December 31, 2020 and 2019 are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;
&lt;span id="xdx_8BF_zkRdJ2SKEEBk" style="display: none"&gt;SCHEDULE OF COMPONENTS OF LEASE COST&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="display: none; vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49F_20200101__20201231_z5IRAcr0Aucc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20190101__20191231_zJ8mi4Dn0N9e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the years ended December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2019&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Operating lease cost&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;1,736,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;1,591,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_400_eus-gaap--VariableLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Variable lease cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;337,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;322,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr id="xdx_404_eus-gaap--ShortTermLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Short-term lease cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;61,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;133,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseCost
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">1736000</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">1591000</us-gaap:OperatingLeaseCost>
    <us-gaap:VariableLeaseCost
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">337000</us-gaap:VariableLeaseCost>
    <us-gaap:VariableLeaseCost
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">322000</us-gaap:VariableLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2020-01-01to2020-12-31"
      decimals="0"
      unitRef="USD">61000</us-gaap:ShortTermLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2019-01-012019-12-31"
      decimals="0"
      unitRef="USD">133000</us-gaap:ShortTermLeaseCost>
    <abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p id="xdx_899_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zRcSf68wGvh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table presents information about the amount and timing of cash flows arising from operating leases under ASC 842 as
of December 31, 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;
&lt;span id="xdx_8B2_zAHWqlfy00Dc" style="display: none"&gt;SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in"&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&lt;span style="text-decoration: underline"&gt;Maturity of lease liabilities:&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 80%; text-align: left"&gt;2021&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20201231_pp0p0" style="width: 16%; text-align: right" title="2021"&gt;1,713,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20201231_pp0p0" style="text-align: right" title="2022"&gt;1,727,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20201231_pp0p0" style="text-align: right" title="2023"&gt;1,741,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20201231_pp0p0" style="text-align: right" title="2024"&gt;1,781,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_c20201231_pp0p0" style="text-align: right" title="2025"&gt;1,799,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Thereafter"&gt;87,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total undiscounted operating lease payments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20201231_pp0p0" style="text-align: right" title="Total undiscounted operating lease payments"&gt;8,848,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: imputed interest"&gt;1,875,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Present value of operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20201231_zZnOMzljAETf" style="border-bottom: Black 2.5pt double; text-align: right" title="Present value of operating lease liabilities"&gt;6,973,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; text-align: left"&gt;Balance sheet classification:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current portion of lease liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--OperatingLeaseLiabilityCurrent_c20201231_pp0p0" style="text-align: right" title="Current portion of lease liability"&gt;1,713,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long-term lease liability&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-term lease liability"&gt;5,260,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--OperatingLeaseLiability_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease liabilities"&gt;6,973,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; text-align: left"&gt;Other information:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Weighted-average remaining lease term for operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20201231_zVH6104n5bhd" title="Weighted-average remaining lease term for operating leases"&gt;61&lt;/span&gt;
months&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Weighted-average discount rate for operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_c20201231_zPERb2mFq9b7" style="text-align: right" title="Weighted-average discount rate for operating leases"&gt;9.6&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

</abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1713000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1727000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1741000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1781000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1799000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">87000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">8848000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1875000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">6973000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1713000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5260000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">6973000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2020-12-31">P61M</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="Percent">0.096</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886986504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Mar. 19, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-15771<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABEONA
THERAPEUTICS INC.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000318306<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">83-0221517<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">1330
Avenue of the Americas<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">33rd Floor<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">New York<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">10019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(646)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">813-4701<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common
    Stock, $0.01 par value<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">ABEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 204,160,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">98,788,933<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886910008">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 12,596,000<span></span>
</td>
<td class="nump">$ 129,258,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term investments</a></td>
<td class="nump">82,438,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">2,708,000<span></span>
</td>
<td class="nump">3,132,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">97,742,000<span></span>
</td>
<td class="nump">132,390,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">11,322,000<span></span>
</td>
<td class="nump">13,157,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Right-of-use lease assets</a></td>
<td class="nump">7,032,000<span></span>
</td>
<td class="nump">8,047,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Licensed technology, net</a></td>
<td class="nump">1,500,000<span></span>
</td>
<td class="nump">36,178,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">32,466,000<span></span>
</td>
<td class="nump">32,466,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_OtherAssetsAndRestrictedCash', window );">Other assets and restricted cash</a></td>
<td class="nump">1,136,000<span></span>
</td>
<td class="nump">1,144,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total assets</a></td>
<td class="nump">151,198,000<span></span>
</td>
<td class="nump">223,382,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">4,695,000<span></span>
</td>
<td class="nump">3,763,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses</a></td>
<td class="nump">3,410,000<span></span>
</td>
<td class="nump">5,543,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Current portion of lease liability</a></td>
<td class="nump">1,713,000<span></span>
</td>
<td class="nump">1,699,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LoansPayableCurrent', window );">Current portion of loan payable</a></td>
<td class="nump">330,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Payable to licensor</a></td>
<td class="nump">31,515,000<span></span>
</td>
<td class="nump">27,400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredRevenueCurrent', window );">Deferred revenue</a></td>
<td class="nump">296,000<span></span>
</td>
<td class="nump">296,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">41,959,000<span></span>
</td>
<td class="nump">38,701,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermLoansPayable', window );">Loan payable</a></td>
<td class="nump">1,428,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Long-term lease liabilities</a></td>
<td class="nump">5,260,000<span></span>
</td>
<td class="nump">6,251,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total liabilities</a></td>
<td class="nump">48,647,000<span></span>
</td>
<td class="nump">44,952,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">Commitments and contingencies</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders&#8217; equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock - $0.01 par value; authorized 200,000,000 shares;&#160;&#160;issued and outstanding 96,131,678 at December 31, 2020; &#160;&#160;issued and outstanding 83,622,135 at December 31, 2019;</a></td>
<td class="nump">961,000<span></span>
</td>
<td class="nump">836,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="nump">672,304,000<span></span>
</td>
<td class="nump">664,064,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(570,704,000)<span></span>
</td>
<td class="num">(486,470,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(10,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">102,551,000<span></span>
</td>
<td class="nump">178,430,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders&#8217; equity</a></td>
<td class="nump">$ 151,198,000<span></span>
</td>
<td class="nump">$ 223,382,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_OtherAssetsAndRestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Other assets and restricted cash.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_OtherAssetsAndRestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121557415&amp;loc=d3e14326-108349<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredRevenueCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredRevenueCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120154696&amp;loc=d3e54445-107959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120320667&amp;loc=SL49117168-202975<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559654&amp;loc=d3e5710-111685<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=121370832&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(1)(g))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290887266184">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="nump">$ 0.01<span></span>
</td>
<td class="nump">$ 0.01<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">200,000,000<span></span>
</td>
<td class="nump">200,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">96,131,678<span></span>
</td>
<td class="nump">83,622,135<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">96,131,678<span></span>
</td>
<td class="nump">83,622,135<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290884056424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenues</a></td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Expenses:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development</a></td>
<td class="nump">30,139,000<span></span>
</td>
<td class="nump">48,566,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GeneralAndAdministrativeExpense', window );">General and administrative</a></td>
<td class="nump">23,779,000<span></span>
</td>
<td class="nump">20,705,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">4,586,000<span></span>
</td>
<td class="nump">7,819,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostAndExpenseOperating', window );">Licensed technology impairment charge</a></td>
<td class="nump">32,916,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total expenses</a></td>
<td class="nump">91,420,000<span></span>
</td>
<td class="nump">77,090,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Loss from operations</a></td>
<td class="num">(81,420,000)<span></span>
</td>
<td class="num">(77,090,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_InterestAndMiscellaneousIncome', window );">Interest and miscellaneous income</a></td>
<td class="nump">1,301,000<span></span>
</td>
<td class="nump">1,208,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest and other expense</a></td>
<td class="num">(4,115,000)<span></span>
</td>
<td class="num">(400,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (84,234,000)<span></span>
</td>
<td class="num">$ (76,282,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDiluted', window );">Basic and diluted loss per common share</a></td>
<td class="num">$ (0.91)<span></span>
</td>
<td class="num">$ (1.51)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted', window );">Weighted average number of common shares outstanding &#8211; basic and diluted</a></td>
<td class="nump">92,663,574<span></span>
</td>
<td class="nump">50,354,596<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossTaxAbstract', window );"><strong>Other comprehensive loss:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Change in unrealized losses related to &#160;available-for-sale debt securities</a></td>
<td class="num">$ (10,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="num">(84,244,000)<span></span>
</td>
<td class="num">(76,282,000)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=abeo_LicenseAndOtherRevenuesMember', window );">License and Other Revenues [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenuesAbstract', window );"><strong>Revenues:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Total revenues</a></td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_InterestAndMiscellaneousIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest and miscellaneous income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_InterestAndMiscellaneousIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=d3e1337-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax and adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostAndExpenseOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostAndExpenseOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130543-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130545-203045<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenuesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenuesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=abeo_LicenseAndOtherRevenuesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=abeo_LicenseAndOtherRevenuesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886498584">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Stockholders' Equity - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>AOCI Attributable to Parent [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Dec. 31, 2018</a></td>
<td class="nump">$ 479,000<span></span>
</td>
<td class="nump">$ 543,754,000<span></span>
</td>
<td class="num">$ (410,188,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 134,045,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Beginning balance, shares at Dec. 31, 2018</a></td>
<td class="nump">47,944,486<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock option-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">7,338,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,338,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition', window );">Restricted stock-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">899,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">899,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts', window );">Issuance of common stock and pre-funded warrants &#160;in connection with public offering, net of offering costs</a></td>
<td class="nump">$ 324,000<span></span>
</td>
<td class="nump">95,648,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">95,972,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares', window );">Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares</a></td>
<td class="nump">32,382,945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueOther', window );">Issuance of common stock under open market sale agreement</a></td>
<td class="nump">$ 31,000<span></span>
</td>
<td class="nump">16,930,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">16,961,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Issuance of common stock under open market sale agreement, shares</a></td>
<td class="nump">3,086,950<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Issuance of common stock in connection with the exercise of stock options</a></td>
<td class="nump">$ 3,000<span></span>
</td>
<td class="nump">966,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">969,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Issuance of common stock in connection with the exercise of stock options, shares</a></td>
<td class="nump">303,129<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations', window );">Issuance of common stock in connection &#160;with restricted share awards, net of cancellations</a></td>
<td class="nump">$ 4,000<span></span>
</td>
<td class="num">(4,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations', window );">Issuance of common stock in connection with restricted share awards, net of cancellations, shares</a></td>
<td class="nump">354,625<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements', window );">Shares returned in connection with arbitration &#160;ruling on licensing agreement</a></td>
<td class="num">$ (5,000)<span></span>
</td>
<td class="num">(1,467,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,472,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements', window );">Shares returned in connection with arbitration ruling on licensing agreement, shares</a></td>
<td class="num">(450,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Other comprehensive loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(76,282,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(76,282,000)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Dec. 31, 2019</a></td>
<td class="nump">$ 836,000<span></span>
</td>
<td class="nump">664,064,000<span></span>
</td>
<td class="num">(486,470,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">178,430,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Dec. 31, 2019</a></td>
<td class="nump">83,622,135<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock option-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">5,853,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,853,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition', window );">Restricted stock-based compensation expense</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,334,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,334,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Issuance of common stock in connection with the exercise of stock options</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">176,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">177,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Issuance of common stock in connection with the exercise of stock options, shares</a></td>
<td class="nump">77,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations', window );">Issuance of common stock in connection &#160;with restricted share awards, net of cancellations</a></td>
<td class="nump">$ 34,000<span></span>
</td>
<td class="num">(34,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations', window );">Issuance of common stock in connection with restricted share awards, net of cancellations, shares</a></td>
<td class="nump">3,414,928<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants', window );">Issuance of common stock in connection with the &#160;exercise of pre-funded warrants</a></td>
<td class="nump">$ 90,000<span></span>
</td>
<td class="num">(89,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares', window );">Issuance of common stock in connection with the exercise of pre-funded warrants, shares</a></td>
<td class="nump">9,017,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Other comprehensive loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(10,000)<span></span>
</td>
<td class="num">(10,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(84,234,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(84,234,000)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Dec. 31, 2020</a></td>
<td class="nump">$ 961,000<span></span>
</td>
<td class="nump">$ 672,304,000<span></span>
</td>
<td class="num">$ (570,704,000)<span></span>
</td>
<td class="num">$ (10,000)<span></span>
</td>
<td class="nump">$ 102,551,000<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Ending balance, shares at Dec. 31, 2020</a></td>
<td class="nump">96,131,678<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of common stock in connection with the exercise of pre-funded warrants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Issuance of common stock in connection with the exercise of pre-funded warrants, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Stock issued during period Issuance of common stock in connection with restricted share awards, net of cancellations, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Shares returned in connection with arbitration ruling on licensing agreement, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Shares returned in connection with arbitration ruling on licensing agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Stock issued during period value Issuance of common stock in connection with restricted share awards, net of cancellations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for restricted stock unit under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=120383193&amp;loc=d3e11149-113907<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=120383193&amp;loc=d3e11178-113907<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121326096&amp;loc=d3e4534-113899<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax and adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669646-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886869560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (84,234,000)<span></span>
</td>
<td class="num">$ (76,282,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostAndExpenseOperating', window );">Non-cash licensed technology impairment charge</a></td>
<td class="nump">32,916,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">4,586,000<span></span>
</td>
<td class="nump">7,819,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock option-based compensation expense</a></td>
<td class="nump">5,853,000<span></span>
</td>
<td class="nump">7,338,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_AllocatedShareBasedCompensationExpenseRestrictedStock', window );">Restricted stock-based compensation expense</a></td>
<td class="nump">2,334,000<span></span>
</td>
<td class="nump">899,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_NoncashInterestExpense', window );">Non-cash interest expense</a></td>
<td class="nump">600,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_AccretionAndInterestOnShorttermInvestments', window );">Accretion and interest on short-term investments</a></td>
<td class="num">(70,000)<span></span>
</td>
<td class="num">(266,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccretionExpense', window );">Accretion of right-of-use lease assets</a></td>
<td class="nump">1,015,000<span></span>
</td>
<td class="nump">858,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNoncashIncomeExpense', window );">Other</a></td>
<td class="nump">347,000<span></span>
</td>
<td class="nump">367,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Change in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInReceivables', window );">Receivables</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">81,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">424,000<span></span>
</td>
<td class="nump">670,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherNoncurrentAssets', window );">Other assets</a></td>
<td class="num">(127,000)<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities', window );">Accounts payable, accrued expenses and lease liabilities</a></td>
<td class="num">(2,178,000)<span></span>
</td>
<td class="num">(1,707,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IncreaseDecreaseInPayableToLicensor', window );">Change in payable to licensor</a></td>
<td class="nump">3,515,000<span></span>
</td>
<td class="num">(2,600,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(35,019,000)<span></span>
</td>
<td class="num">(62,820,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Capital expenditures</a></td>
<td class="num">(1,336,000)<span></span>
</td>
<td class="num">(6,309,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Acquisition of licensed technology</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(199,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireShortTermInvestments', window );">Purchases of short-term investments</a></td>
<td class="num">(170,472,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments', window );">Proceeds from maturities of short-term investments</a></td>
<td class="nump">88,094,000<span></span>
</td>
<td class="nump">66,484,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash (used in)/provided by investing activities</a></td>
<td class="num">(83,714,000)<span></span>
</td>
<td class="nump">59,976,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from loan payable</a></td>
<td class="nump">1,758,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts', window );">Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs</a></td>
<td class="nump">1,000<span></span>
</td>
<td class="nump">95,972,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Proceeds from open market sales of common stock</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">16,961,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
<td class="nump">177,000<span></span>
</td>
<td class="nump">969,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">1,936,000<span></span>
</td>
<td class="nump">113,902,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net (decrease)/increase in cash, cash equivalents and restricted cash</a></td>
<td class="num">(116,797,000)<span></span>
</td>
<td class="nump">111,058,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Cash, cash equivalents and restricted cash at beginning of year</a></td>
<td class="nump">130,368,000<span></span>
</td>
<td class="nump">19,310,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">Cash, cash equivalents and restricted cash at end of year</a></td>
<td class="nump">13,571,000<span></span>
</td>
<td class="nump">130,368,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental cash flow information:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">12,596,000<span></span>
</td>
<td class="nump">129,258,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">975,000<span></span>
</td>
<td class="nump">1,110,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Total cash, cash equivalents and restricted cash</a></td>
<td class="nump">13,571,000<span></span>
</td>
<td class="nump">130,368,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement', window );">Shares returned in connection with arbitration ruling on licensing agreement</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,472,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_AccretionAndInterestOnShorttermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accretion and interest on short-term investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_AccretionAndInterestOnShorttermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_AllocatedShareBasedCompensationExpenseRestrictedStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, restricted shares of stock, restricted unit, restricted stock options or other restricted equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_AllocatedShareBasedCompensationExpenseRestrictedStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase decrease in accrued expenses and lease liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IncreaseDecreaseInPayableToLicensor">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase (Decrease) in change in payable to licensor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IncreaseDecreaseInPayableToLicensor</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_NoncashInterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Non-cash interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_NoncashInterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Shares returned in connection with arbitration ruling on licensing agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccretionExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 410<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6392676&amp;loc=d3e7480-110848<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section 35<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6394232&amp;loc=d3e17558-110866<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccretionExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121566466&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=SL98516268-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=SL98516268-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=98513438&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669619-108580<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8924-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22595-107794<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121641772&amp;loc=SL7669625-108580<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22499-107794<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=75031198&amp;loc=d3e14064-108612<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22583-107794<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121326447&amp;loc=SL5780133-109256<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostAndExpenseOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostAndExpenseOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from sales, maturities, prepayments, calls and collections of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3179-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=SL79508275-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=SL98516268-108586<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3044-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881624984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock', window );">NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p id="xdx_809_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zpYFgZnmOWW2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
1 -  <span><span id="xdx_824_zQ6fOr3rbGmj">NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></span></b></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_846_ecustom--NatureOfOperationsPolicyTextBlock_z9xFb0PKOMdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span><span id="xdx_86D_zM3WwuNcEyl8">Nature
of Operations</span></span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
Therapeutics Inc. (together with our subsidiaries, &#8220;we,&#8221; &#8220;our,&#8221; &#8220;Abeona&#8221; or the &#8220;Company&#8221;),
a Delaware corporation, is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening
rare genetic diseases. Our lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive
dystrophic epidermolysis bullosa (&#8220;RDEB&#8221;), (ii) ABO-102, an adeno-associated virus (&#8220;AAV&#8221;)-based gene
therapy for Sanfilippo syndrome type A (&#8220;MPS IIIA&#8221;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome
type B (&#8220;MPS IIIB&#8221;). We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other
diseases and next-generation AAV-based gene therapies using the novel AIM&#8482; capsid platform that we have exclusively licensed
from the University of North Carolina at Chapel Hill, and internal AAV vector research programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements
follows:</span></p>

<p id="xdx_850_zfuSmX1KZFpk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z1Fe0iCKBIC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86E_zwttNdHGx0Vh">Principles
of Consolidation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
consolidated financial statements include the financial statements of Abeona Therapeutics Inc. and our wholly-owned subsidiaries.
All intercompany balances and transactions have been eliminated in consolidation.</span></p>

<p id="xdx_853_z2TWMAlnM6U5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84A_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_znkZbw0hOW3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86F_zfdnud5NFwQ2">Uses
and Sources of Liquidity</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
financial statements have been prepared on the going concern basis, which assumes the Company will have sufficient cash to pay
its operating expenses, as and when they become payable, for a period of at least 12 months from the date the financial report
was issued.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had cash, cash equivalents and short-term investments of $<span id="xdx_90F_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20201231_zqWvaQlGSX68" title="Cash, cash equivalents and short-term investments">95.0</span> million and net assets of $<span id="xdx_90C_eus-gaap--AssetsNet_iI_pn5n6_c20201231_zP5KHLad7GFj" title="Net assets">102.6</span> million.
For the year ended December 31, 2020, we had cash outflows from operations of $<span id="xdx_903_ecustom--NetCashProvidedByUsedInOperatingActivity_pn5n6_c20200101__20201231_zrKyVrCAJZI7" title="Net cash used in operating activities">35.0</span> million. We have not generated significant
product revenues and have not achieved profitable operations. There is no assurance that profitable operations will ever be achieved,
and, if achieved, could be sustained on a continuing basis. In addition, development activities, clinical and nonclinical testing,
and commercialization of our products will require significant additional financing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
are subject to a number of risks similar to other life science companies, including, but not limited to, risks related to the
successful discovery and development of product candidates, obtaining the necessary regulatory approval to market our product
candidates, raising additional capital to continue to fund our operations, development of competing drugs and therapies, protection
of proprietary technology and market acceptance of our products. As a result of these and other risks and the related uncertainties,
there can be no assurance of our future success. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Based
upon our current operating plans, we believe that we have sufficient resources to fund operations through at least the
next 12 months with our existing cash, cash equivalents and short-term investments. We will need to secure additional funding
in the future, to carry out all our planned research and development activities. If we are unable to obtain additional financing
or generate license or product revenue, the lack of liquidity and sufficient capital resources could have a material adverse effect
on our future prospects. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"/></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"/></p>

<p id="xdx_85E_zMu3d3YX4dTi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_840_eus-gaap--UseOfEstimates_zQ4QYqwAUyi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86A_zya1zbqWfz13">Use
of Estimates</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America (&#8220;U.S. GAAP&#8221;) requires management to make estimates and assumptions that affect the reported amount of
assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenue and expenses during the reported period. Actual results could differ from these estimates and assumptions.</span></p>

<p id="xdx_851_zeUcH211FANh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z7BmSGS3vpqi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_868_zRteN58kYJ16">Cash
and Cash Equivalents </span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain
deposits primarily in financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal
Deposit Insurance Corporation (&#8220;FDIC&#8221;). We have not experienced any losses related to amounts in excess of FDIC limits.
</span></p>

<p id="xdx_856_zH8vRYPh4OV4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84D_eus-gaap--MarketableSecuritiesPolicy_zscOYrZbucP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_861_zJaEHEEtx9S7">Short-term
Investments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Short-term
investments consist of investments in U.S. government, U.S. agency and U.S. treasury securities. We determine the appropriate
classification of the securities at the time they are acquired and evaluate the appropriateness of such classifications at each
balance sheet date. We classify our short-term investments as available-for-sale pursuant to Accounting Standards Codification
(&#8220;ASC&#8221;) 320, <i>Investments &#8211; Debt and Equity Securities</i>. Investments classified as current have maturities
of less than one year. We review our short-term investments for other-than-temporary impairment whenever the fair value of a marketable
security is less than the amortized cost and evidence indicates that a short-term investment&#8217;s carrying amount is not recoverable
within a reasonable period of time.</span></p>

<p id="xdx_851_z8CQzpYFB0v5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjTodleFJBVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_z9n9a2CfvqQ7">Property
and Equipment</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Property
and equipment are recorded at cost. Depreciation is provided using the straight-line method over estimated useful lives ranging
from <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zBLBwFsS4kC" title="Property and equipment estimated useful lives::XDX::P3Y"><span style="-sec-ix-hidden: xdx2ixbrl0515">three</span></span> to <span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zrtuSZkI2t38" title="Property and equipment estimated useful lives::XDX::P7Y"><span style="-sec-ix-hidden: xdx2ixbrl0517">seven</span></span> years for equipment and <span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zHjdSn8UH58e" title="Property and equipment estimated useful lives::XDX::P5Y"><span style="-sec-ix-hidden: xdx2ixbrl0519">five</span></span> to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zYTErQKoi8m5" title="Property and equipment estimated useful lives::XDX::P10Y"><span style="-sec-ix-hidden: xdx2ixbrl0521">ten</span></span> years for leasehold improvements. Expenditures for major renewals and
betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred.
The cost of assets sold or abandoned, and the related accumulated depreciation are eliminated from the accounts and any gains
or losses are recognized in the accompanying consolidated statements of operations of the respective period.</span></p>

<p id="xdx_856_zTqh3vpCOnU3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zjCy1kfhJ4fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86E_zq5w930XLWv">Leases</span>
</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for leases in accordance with ASC 842, <i>Leases</i>. Right-of-use lease assets represent our right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The measurement
of lease liabilities is based on the present value of future lease payments over the lease term. As our leases do not provide
an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining
the present value of future lease payments. The right-of-use asset is based on the measurement of the lease liability and includes
any lease payments made prior to or on lease commencement and excludes lease incentives and initial direct costs incurred, as
applicable. Rent expense for our operating leases is recognized on a straight-line basis over the lease term. We do not have any
leases classified as finance leases. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Our
leases do not have significant rent escalation, holidays, concessions, material residual value guarantees, material restrictive
covenants or contingent rent provisions. Our leases include both lease (e.g., fixed payments including rent, taxes, and insurance
costs) and non-lease components (e.g., common-area or other maintenance costs), which are accounted for as a single lease component
as we have elected the practical expedient to group lease and non-lease components for all leases. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Most
leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion; therefore,
the majority of renewals to extend the lease terms are not included in our right-of-use assets and lease liabilities as they are
not reasonably certain of exercise. We regularly evaluate the renewal options and when they are reasonably certain of exercise,
we include the renewal period in our lease term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 842 are included in Note 12.</span></p>

<p id="xdx_85C_zE7S0HLHeT1d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_846_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zLUe6Qw1Il37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_z71ViAYBBPL3">Licensed
Technology</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have entered into agreements to license the rights to certain technologies. We recorded the purchase price paid for the license,
which represents fair value, on our consolidated balance sheet. We maintain licensed technology on our consolidated balance sheet
until either the licensed technology agreement underlying it is completed or the asset becomes impaired. When we determine that
an asset has become impaired or we abandon a project, we write down the carrying value of the related intangible asset to its
fair value and take an impairment charge in the period in which the impairment occurs. Licensed technology is amortized over the
life of the patent or the agreement and periodically reviewed for impairment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
test our intangible assets for impairment on an annual basis, or more frequently if indicators are present or changes in circumstance
suggest that impairment may exist. Events that could result in an impairment, or trigger an interim impairment assessment, include
the receipt of additional clinical or nonclinical data regarding our drug candidate or a potentially competitive drug candidate,
changes in the clinical development program for a drug candidate or new information regarding potential sales for the drug. In
connection with each annual impairment assessment and any interim impairment assessment, we compare the fair value of the asset
as of the date of the assessment with the carrying value of the asset on our consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $<span id="xdx_90C_ecustom--NoncashLicensedTechnologyImpairmentCharge_pn5n6_c20200101__20201231_zjJwCtSHpwsd" title="Non-cash licensed technology impairment charge">32.9</span> million non-cash impairment charge in 2020. We did not recognize any impairment charges to related licensed technology
in 2019.</span></p>

<p id="xdx_852_zlU3Xpu53DIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z174FPLRkjH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_865_zuCAyJGKOSOi">Goodwill</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, goodwill of $<span id="xdx_90B_eus-gaap--Goodwill_iI_pn5n6_c20201231_zSQm9WjVKPsb" title="Goodwill">32.5</span> million was recorded on the Company&#8217;s consolidated balance sheet. In accordance
with ASC 350, <i>Intangibles &#8212; Goodwill and Other, </i>goodwill is tested annually for impairment and whenever changes in
circumstances occur that would indicate impairment. The Company did not recognize any impairment charges related to goodwill in
2020 or 2019.</span></p>

<p id="xdx_85D_zr35jE1ysR25" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_843_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zeN88T066XPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86D_zRpC5hQk8Gne">Restricted
Cash</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Restricted
cash is recorded within other assets and restricted cash in the accompanying consolidated balance sheets and is included as a
component of cash, cash equivalents and restricted cash on our consolidated statements of cash flows. </span></p>

<p id="xdx_851_zkKuS2l5nxB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z6RkQC23lOf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_ztP5VrssQEW5">Segments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
Company operates in a <span id="xdx_909_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20200101__20201231_z5uDtDVP6gO3" title="::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0536">single
</span></span></span><span style="font: normal 10pt Times New Roman, Times, Serif">segment. The Company&#8217;s
chief operating decision maker, its Chief Executive Officer, manages the Company&#8217;s operations on a consolidated basis
for the purpose of allocating resources.</span></p>

<p id="xdx_85E_z77yJ77IecJd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zLkn2sgPwtC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_860_zoqRQhaOZIG7">Revenue
Recognition</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for contracts with customers in accordance with ASC 606, <i>Revenue from Contracts with Customers</i>. ASC 606 applies
to all contracts with customers, except for contracts that are within the scope of other standards. Under ASC 606, an entity recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the
entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity
determines are within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a
customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies
a performance obligation. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 606 are included in Note 8. </span></p>

<p id="xdx_855_zaGX4Ttw2Cl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_ziiM0XQDYTp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86D_ztt65YYxgCf4">Research
and Development Expenses</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Research
and development costs are expensed as incurred. Research and development expenses include, but are not limited to, payroll and
personnel expense, lab supplies, preclinical, development cost, clinical trial expense, manufacturing, and consulting. The cost
of materials and equipment or facilities that are acquired for research and development activities and that have alternative future
uses are capitalized when acquired.</span></p>

<p id="xdx_85F_z730ddeBmBNj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z30O3xRBGo9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_zfbo01gSuBli">General
and Administrative Expenses</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">General
and administrative expenses primarily consist of personnel, contract personnel, personnel-related expenses to support our administrative
and operating activities, facility costs and professional expenses (i.e., legal expenses) and investor relations fees.</span></p>

<p id="xdx_859_zaqtCWagnlT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zJYPrR7aNxy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_z9fwv88zwu49">Income
Taxes</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carryforwards. 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. A valuation allowance is provided for deferred tax assets to the extent
their realization is in doubt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for uncertain income tax positions in accordance with ASC 740, <i>Income Taxes</i>. Interest costs and penalties related
to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial
statements. For 2020 and 2019, we did not recognize any uncertain tax positions, interest or penalty expense related to income
taxes. It is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the
next 12 months. We file U.S. federal and state income tax returns as necessary. The federal return generally has a three-year
statute of limitations and most states have a four-year statute of limitations; however, the taxing authorities are allowed to
review the tax year in which the net operating loss was generated when the loss is utilized on a tax return. We currently do not
have any open income tax audits.</span></p>

<p id="xdx_850_zsFkjFVRkx58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z8qB2vgf3iB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86F_z6ArvjfGuRhb">Loss
Per Common Share</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have presented basic and diluted loss per common share on the statement of operations and comprehensive loss. Basic and diluted
net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and shares underlying
&#8220;pre-funded&#8221; warrants outstanding during the period. The &#8220;pre-funded&#8221; warrants were included in the computation
of basic net loss per share as the exercise price was negligible and the warrants were fully vested and exercisable. In October
2020, all of the <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pii" title="Warrants converted to shares">9,017,055</span> &#8220;pre-funded&#8221; warrants were exercised and converted into shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#8220;non-pre-funded&#8221; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span><span><span id="xdx_8B0_zeQY8b1M9tGh" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Warrants</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0552">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total">70,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Restricted stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total">2,952,499</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total">354,625</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Stock options</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">5,685,539</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">6,055,395</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,638,038</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">6,480,020</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AE_zQzya0WPY1pc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zXhGV14bGtNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86C_zOGyntI5S8P3">Stock-Based
Compensation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
account for stock-based compensation expense in accordance with ASC 718, <i>Stock Based Compensation</i>. We measure the cost
of the employee/director/consultant services received in exchange for an award of equity instruments based on the grant date fair
value for the employees and directors and vesting date fair value for consultants of the award. We use the Black-Scholes option
pricing model to determine the fair value of options on the grant date which includes assumptions for expected volatility, risk-free
interest rate, dividend yield and estimated expected term. We use the closing price of our common stock as quoted on the Nasdaq
to determine the fair value of restricted stock. We account for forfeitures as they occur, which may result in the reversal of
compensation costs in subsequent periods as the forfeitures arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of modifications to share-based awards are determined using Hull White I lattice model which includes assumptions for
expected volatility, risk-free interest rate, dividend yield and performance period. If a share-based compensation award is modified
after the grant date, incremental compensation expense, if any, is recognized in an amount equal to the excess of the fair value
of the modified award over the fair value of the original award immediately before the modification. Incremental compensation
expense for vested awards is recognized immediately. For unvested awards, the sum of the incremental compensation expense and
the remaining unrecognized compensation expense for the original award on the modification date is recognized over the modified
service period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z1LUBzVBUqhh" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" style="width: 14%; text-align: right" title="Stock option-based compensation expense included in operating expense">3,126,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense">3,932,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock option-based compensation expense included in operating expense">2,727,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">3,406,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock option-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">5,853,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">7,338,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" style="text-align: right" title="Total stock based compensation expense">5,853,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" style="text-align: right" title="Total stock based compensation expense">7,338,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0590">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Stock option-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">5,853,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">7,338,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A8_zNFIwVNm8fn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B2_zoa1JhMGMe58" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense">957,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" style="width: 14%; text-align: right" title="Total stock based compensation expense">454,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">1,377,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">445,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Restricted stock-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense">2,334,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense">899,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">2,334,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">899,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0614">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0616">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Restricted stock-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">2,334,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">899,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AA_zVtY2AnejDnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 718 are included in Note 9.</span></p>

<p id="xdx_85F_zy3AjGVToire" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows.  Describes procedure if disclosures are provided in more than one note to the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -URI http://asc.fasb.org/topic&amp;trid=2122149<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -URI http://asc.fasb.org/topic&amp;trid=2197479<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI http://asc.fasb.org/topic&amp;trid=2122369<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI http://asc.fasb.org/topic&amp;trid=2134479<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290882799192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHORT-TERM INVESTMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock', window );">SHORT-TERM INVESTMENTS</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zqiD3HrTeBD1" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; <span id="xdx_825_zcC1lwLtV1e9">SHORT-TERM INVESTMENTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p id="xdx_896_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zVm7TyyrtT4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the available-for-sale investments held as of December 31, 2020. There were <span id="xdx_908_eus-gaap--AvailableForSaleSecuritiesGrossRealizedGainLossNet_pp0p0_do_c20190101__20191231_znTrrzlwnUpk" title="Available-for-sale Securities, Gross Realized Gain (Loss)">no</span> available-for-sale investments
as of December 31, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/><span id="xdx_8BC_zXvXc3LuE8T9" style="display: none">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-indent: 20pt; text-align: left"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">U.S. government and agency securities and treasuries</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 16%; text-align: right" title="U.S. government and agency securities and treasuries">82,438,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A2_z9EC4RVHAHv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
amortized cost of the available-for-sale investments, which is adjusted for amortization of premiums and accretion of discounts
to maturity, was $<span id="xdx_908_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201231_pp0p0" title="Debt Securities, Available-for-sale, Amortized Cost">82,448,000</span> as of December 31, 2020. There were no significant realized gains or losses recognized on the sale
or maturity of available-for-sale investments during the years ended December 31, 2020 or 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for  investments in certain debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -URI http://asc.fasb.org/subtopic&amp;trid=2209399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 320<br> -URI http://asc.fasb.org/subtopic&amp;trid=2324412<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -URI http://asc.fasb.org/topic&amp;trid=2196928<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 320<br> -URI http://asc.fasb.org/subtopic&amp;trid=2176304<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881713384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_ztOE8iHoCz69" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
3 - <span id="xdx_828_zOsbj5ELVpTi">PROPERTY AND EQUIPMENT</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_z06BLcrF5Ti4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B8_zjjwVgo8PSXh" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Laboratory equipment</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">8,160,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">7,031,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Furniture and office equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,818,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,710,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">8,602,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">8,573,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Construction work-in-progress</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross">71,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"><span style="-sec-ix-hidden: xdx2ixbrl0648">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201231_pp0p0" style="text-align: right" title="Property and equipment, gross">18,651,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20191231_pp0p0" style="text-align: right" title="Property and equipment, gross">17,314,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization">7,329,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization">4,157,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">11,322,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_c20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">13,157,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A3_zuiMHRa0LgQc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
and amortization on property and equipment was $<span id="xdx_904_eus-gaap--DepreciationAndAmortization_pn5n6_c20200101__20201231_zkYnDeKkcJph" title="Depreciation and amortization">3.2</span> million and $<span id="xdx_903_eus-gaap--DepreciationAndAmortization_pn5n6_c20190101__20191231_zcwKvXeMxgsd" title="Depreciation and amortization">2.6</span> million for 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99893-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -URI http://asc.fasb.org/topic&amp;trid=2155823<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=SL120174063-112916<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99779-112916<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290882799192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LICENSED TECHNOLOGY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsDisclosureTextBlock', window );">LICENSED TECHNOLOGY</a></td>
<td class="text"><p id="xdx_80C_eus-gaap--IntangibleAssetsDisclosureTextBlock_zIQ7blmjiMia" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
4 &#8211; <span id="xdx_829_zOGENA4uG0oe">LICENSED TECHNOLOGY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
November 4, 2018, we entered into a license agreement with REGENXBIO Inc. (&#8220;REGENXBIO&#8221;) to obtain rights to an exclusive
worldwide license (subject to certain non-exclusive rights previously granted for MPS IIIA), with rights to sublicense, to REGENXBIO&#8217;s
NAV AAV9 vector for gene therapies for treating MPS IIIA, MPS IIIB, CLN1 Disease and CLN3 Disease. Consideration for the rights
granted under the original agreement included fees totaling $<span id="xdx_908_eus-gaap--RoyaltyExpense_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zPtxe6hBN2ri">180
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million and a running
royalty on net sales, including: (i) an initial fee of $<span id="xdx_90A_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zzvw0AYzE5n5" title="Payments for Royalties">20
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million, $<span id="xdx_90A_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zrWL7ddeyX2d">10
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million of which
was due to REGENXBIO shortly after the effective date of the agreement, and $<span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zTMZUnn9gcx9">10
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million of which
was to be due on the first anniversary of the effective date of the agreement in November 2019, (ii) annual fees totaling up to
$<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zymq5aCWegs8">100
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million, payable
in $<span id="xdx_90E_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zsfqc6hhOWBb" title="Payments for Royalties">20
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million annual installments
beginning on the second anniversary of the effective date (the first of which was to remain payable if the agreement were terminated
before the second anniversary in November 2020), (iii) sales milestone payments totaling $<span id="xdx_90C_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zZHZgueIXdTf">60
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million, and (iv)
royalties payable in the low double digits to low teens on net sales of products covered under the agreement. The license was
being amortized over the life of the patent of <span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zfe7azX9P9Lf">eight years</span>. On November 1, 2019, we entered into an amendment of the original
license agreement. The amended agreement replaced the $<span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--OriginalLicenseAgreementMember_zlyTgPIlyTxd">10
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment due
on November 4, 2019 with a $<span id="xdx_906_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_z9xNQJaQZNy1">3
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment due
on November 4, 2019 and an additional $<span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zL1P26lCmFJi">8
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment (which
included $<span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_zhxNP900q8s4">1</span></span> <span style="font: normal 10pt Times New Roman, Times, Serif">million
of interest) that would have been due no later than April 1, 2020. That $<span id="xdx_90E_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_ziIMyxkH2VQ9">8
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payment had
been scheduled to be paid by April 1, 2020 and the $<span id="xdx_904_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104_zi71e5iJnBHb" title="Payments for Royalties">20
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million that had
been due to be paid on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20200329__20200402">November 4, 2020</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">,
and both were recorded as payable to licensor on the consolidated balance sheet. The Company has disputed that it is responsible
for the $<span id="xdx_90F_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z38qszyXPYCb">8
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million and $<span id="xdx_900_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20200101__20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zvvR8MnvXWG3">20
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payments,
and those payments are the subject of a current arbitration between the Company and REGENXBIO. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Prior
to the April 1, 2020 deadline, we engaged REGENXBIO in discussions in an attempt to renegotiate the financial terms of the agreement,
but we were unable to reach a mutual understanding that we believed would have been favorable for the Company or our programs,
and we did not make the $<span id="xdx_906_eus-gaap--PaymentsForRoyalties_pn5n6_c20200329__20200402_zPC2ovGDttKe">8</span></span>
<span style="font: normal 10pt Times New Roman, Times, Serif">million payment due by April 1,
2020. On April 17, 2020, REGENXBIO sent us a written demand for the $<span id="xdx_90E_eus-gaap--ProgramRightsObligationsCurrent_iI_pn5n6_c20200417_zLLFfS7JAxu1">8
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million fee, payable
within a 15-day cure period after receipt of the demand letter. The license terminated on <span id="xdx_904_ecustom--LicenseTerminationDate_c20200416__20200417">May
2, 2020</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">, when the
15-day period expired. There were no penalties for early termination of the license. On May 25, 2020, we filed an arbitration
claim with the American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO materially breached the license agreement
prior to termination and seeking, among other things, a declaration that as a result of REGENXBIO&#8217;s material breach, we
are not responsible for payments totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20200101__20201231_zhXBap9eGL3">28
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would
otherwise have been due in 2020) plus accrued interest ($<span id="xdx_90C_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20200101__20201231_zAHmOxFgxlh2">3.5
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of December
31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of the $<span id="xdx_906_ecustom--DebtInstrumentPeriodicRemainsDue_pn5n6_c20200101__20201231__dei--LegalEntityAxis__custom--REGENXBIOMember_z8iZRNYkRSSb">28
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest,
which REGENXBIO argues remains due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and
March 9, 2021. The tribunal has not yet issued its opinion, and based on the post-hearing schedule an opinion is expected in late
second quarter 2021 or early third quarter 2021. Additional information is included in Note 12. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $<span id="xdx_901_eus-gaap--OtherCostAndExpenseOperating_pn5n6_c20200101__20201231_z6sXA5zgAC71" title="Non-cash licensed technology impairment charge">32.9</span> million non-cash impairment charge.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
May 15, 2015, we acquired Abeona Therapeutics LLC, which had an exclusive license through Nationwide Children&#8217;s Hospital
to the AB-101 and AB-102 patent portfolios for developing treatments for patients with Sanfilippo Syndrome Type A and Type B.
The license is amortized over the life of the license of <span id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20150514__20150515__us-gaap--BusinessAcquisitionAxis__custom--AbeonaTherapeuticsLlcMember_zkjz5UlnNoMl" title="Finite-lived intangible asset, useful life">20</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zFg3WthQ3lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Licensed
technology consists of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span><span id="xdx_8B5_zc5gUMez5Orj" style="display: none">SCHEDULE OF LICENSED TECHNOLOGY</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20201231_zjdPQhj3zRG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20191231_zOP62OQFJENh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzf5w_zLGfmizj38i7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 56%; text-align: left">Licensed technology</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">2,156,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">42,606,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzf5w_zG4LQ3NiLmbg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less accumulated amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">656,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,428,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzf5w_z4YoST0v258e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Licensed technology, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">36,178,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A6_za0Vm4tRSIH9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zw3PF8f756fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
aggregate estimated amortization expense for intangible assets remaining as of December 31, 2020 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zNN8VD8P5via" style="display: none">SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zhB7IXCmjUn8">Dec 31, 2020</td><td>&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzykj_zlsVxhCzrda6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: center">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">117,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzykj_zPWiarWvF8N6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzykj_zVQL9equncBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzykj_zJLoOUSwL3A7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzykj_z4tQf9nEJr3i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzykj_z1zpclOJolj5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">915,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzykj_z3Zp5J9VZtff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A4_zUJN18SlekQh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Amortization
on licensed technology was $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20200101__20201231_z9AzMMzrIhNi" title="Amortization of intangible assets">1.4</span> million and $<span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20190101__20191231_z1XPU78SWpR" title="Amortization of intangible assets">5.2</span> million for the years ended December 31, 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all or part of the information related to intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -URI http://asc.fasb.org/topic&amp;trid=2144416<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883024120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOAN PAYABLE<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">LOAN PAYABLE</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--DebtDisclosureTextBlock_z8gROt18btx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
5 &#8211; <span id="xdx_82D_zemErVef90m4">LOAN PAYABLE</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 2, 2020, we received loan proceeds in the amount of approximately $<span id="xdx_901_eus-gaap--ProceedsFromNotesPayable_pn5n6_c20200501__20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zixmdmXz4yQf" title="Proceeds from loan">1.8</span> million (the &#8220;PPP Loan&#8221;) under the Paycheck
Protection Program (&#8220;PPP&#8221;). The PPP was established under the Coronavirus Aid, Relief and Economic Security Act, as
amended (&#8220;CARES Act&#8221;) and is administered by the U.S. Small Business Administration (&#8220;SBA&#8221;). Under the
terms of the CARES Act, PPP loan recipients can apply for loan forgiveness. The potential loan forgiveness for all or a portion
of PPP loans is determined, subject to limitations, based on the use of loan proceeds over the 24 weeks after the loan proceeds
are disbursed. The amount of loan forgiveness will be reduced if PPP loan recipients terminate employees or reduce salaries during
the covered period. The unforgiven portion of our PPP Loan, if any, is payable over two years at an interest rate of <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pii_dp_c20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_z4lBQNB7f8w" title="Debt interest rate">1%</span>, with
a deferral of principal and interest payments to either (i) the date that the SBA remits the borrower&#8217;s loan forgiveness
amount to the lender or (ii) if the borrower does not apply for forgiveness, 10 months after the end of the borrower&#8217;s loan
forgiveness covered period. We believe that we have used the proceeds from our PPP Loan for purposes consistent with the PPP.
While we currently believe that our use of the loan proceeds will meet the conditions for forgiveness of our PPP Loan, there can
be no assurance that forgiveness for any portion of the PPP Loan will be obtained.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI http://asc.fasb.org/topic&amp;trid=2208564<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883047464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE MEASUREMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">FAIR VALUE MEASUREMENTS</a></td>
<td class="text"><p id="xdx_80E_eus-gaap--FairValueDisclosuresTextBlock_zQmevJczxDl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
6 - <span id="xdx_822_z6fexONflnD3">FAIR VALUE MEASUREMENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
calculate the fair value of our assets and liabilities that qualify as financial instruments and include additional information
in the notes to the consolidated financial statements when the fair value is different than the carrying value of these financial
instruments. The estimated fair value of prepaid expenses and other current assets, other assets, accounts payable, accrued expenses,
loan payable, payable to licensor and deferred revenue approximate their carrying amounts due to the relatively short maturity
of these instruments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">U.S.
GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants
at the measurement date. This guidance establishes a three-level fair value hierarchy that prioritizes the inputs used to measure
fair value. The hierarchy requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs.
The three levels of inputs used to measure fair value are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    1 &#8211; Quoted prices in active markets for identical assets or liabilities.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    2 &#8211; Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities
    in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other
    inputs that are observable or can be corroborated by observable market data.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    3 &#8211; Unobservable inputs that are supported by little or no market activity and that are significant to the fair value
    of the assets and liabilities. This includes certain pricing models, discounted cash flow methodologies and similar valuation
    techniques that use significant unobservable inputs.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
guidance requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have segregated all financial assets and liabilities that are measured at fair value on a recurring basis (at least annually)
into the most appropriate level within the fair value hierarchy based on the inputs used to determine the fair value at the measurement
date in the table below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zX2CDIlSaF46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Financial
assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2020 and 2019 are summarized
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zIKKpzIZxJL1" style="display: none">SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total Gains/(Losses)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 18%; text-align: justify">Short-term investments</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets">82,438,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0741">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets">82,438,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0745">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0747">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Non-recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Licensed technology, net</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">1,500,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0751">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0753">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">1,500,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss">(32,916,000</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0767">-</span></span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total Gains/(Losses)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Short-term investments</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0771">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0775">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Non-recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 18%; text-align: left">Licensed technology, net</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">36,178,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0781">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0783">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">36,178,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss">(367,000</span></td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0791">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_901_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881770120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCKHOLDERS&#8217; EQUITY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_809_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zcq9OmSuu3Gg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
7 &#8211; <span id="xdx_821_z2onuIzxC2fc">STOCKHOLDERS&#8217; EQUITY</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">2019
Public Offering of Common Stock and &#8220;Pre-Funded&#8221; Warrants</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 24, 2019, we closed an underwritten public offering of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20191223__20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_pii" title="Issuance of common shares">32,382,945</span> shares of common stock at a public offering price of
$<span id="xdx_90E_eus-gaap--SharesIssuedPricePerShare_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_pii" title="Shares issued, price per share">2.50</span> per share. In addition, as part of the offering, we sold &#8220;pre-funded&#8221; warrants to purchase up to an aggregate
of <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__srt--RangeAxis__srt--MaximumMember_pii" title="Number of warrants to purchase common stock">9,017,055</span> shares of common stock at a purchase price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__srt--RangeAxis__srt--MaximumMember_pii" title="Warrants exercise price">2.4999</span> per pre-funded warrant, which equals the public offering price
per share of the common stock less the $<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_pii" title="Warrants exercise price">0.0001</span> per share exercise price of each pre-funded warrant. The gross proceeds to the
Company were approximately $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20191223__20191224__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember_zk8jeyNiu6oh" title="Issuance of common shares, value">103.5</span> million, before deducting the underwriting discounts and commissions and estimated offering
expenses payable by the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
October 2020, all of the <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_c20201031__us-gaap--AwardTypeAxis__custom--TwoThousandNineteenPublicOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantsMember_pii" title="Warrants to purchase">9,017,055</span> &#8220;pre-funded&#8221; warrants were exercised and converted into <span id="xdx_90F_ecustom--PrefundedWarrantsExercisedAndConvertedShares_c20201001__20201031__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_pii" title="Pre-funded warrants exercised and converted shares">9,017,055</span> shares of common
stock. We received a negligible amount of cash from the exercise of these pre-funded warrants during 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">&#8220;Non-Pre-Funded&#8221;
Warrants</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8220;Non-pre-funded&#8221;
warrants to purchase a total of <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_c20191231__us-gaap--ClassOfWarrantOrRightAxis__custom--NonPreFundedWarrantsMember_pii" title="Warrants to purchase">70,000</span> shares of common stock were outstanding as of December 31, 2019. These &#8220;non-pre-funded&#8221;
warrants <span id="xdx_908_ecustom--WarrantExpirationDescription_c20200101__20201231__us-gaap--ClassOfWarrantOrRightAxis__custom--NonPreFundedWarrantsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember" title="Warrant expiration, description">expired unexercised during 2020</span>. We did not receive cash from the exercise of &#8220;non-pre-funded&#8221; warrants during
2020 or 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -URI http://asc.fasb.org/topic&amp;trid=2208762<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883213576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REVENUE FROM CONTRACTS WITH CUSTOMERS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Revenue from Contract with Customer [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerTextBlock', window );">REVENUE FROM CONTRACTS WITH CUSTOMERS</a></td>
<td class="text"><p id="xdx_803_eus-gaap--RevenueFromContractWithCustomerTextBlock_zG8XcQNGRplb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
8 &#8211; <span id="xdx_829_zvOrPAEZXWi9">REVENUE FROM CONTRACTS WITH CUSTOMERS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sublicense
and Inventory Purchase Agreements Relating to CLN1 Disease:</i> In August 2020, we entered into sublicense and inventory purchase
agreements with Taysha Gene Therapies (&#8220;Taysha&#8221;) relating to a potential gene therapy for CLN1 disease. Under the
sublicense agreement, Taysha received worldwide exclusive rights to intellectual property and know-how relating to the research,
development, and manufacture of the potential gene therapy, which we had referred to as ABO-202. Under the inventory purchase
agreement, we sold to Taysha certain inventory and other items related to ABO-202. We assessed these contracts at contract inception
and determined that, under ASC 606, the two contracts would be combined and accounted for as a single contract, with a
single performance obligation. We assessed the nature of the promised license to determine whether the license has significant
stand-alone functionality and evaluated whether such functionality can be retained without ongoing activities by us and determined
that the license has significant stand-alone functionality. Furthermore, we have no ongoing activities associated with the license
to support or maintain the license&#8217;s utility. Based on this, we determined that the pattern of transfer of control of the
license to Taysha was at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
transaction price of the contract includes (i) $<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200813__20200814__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zu5ghnKpVgYd" title="Fixed consideration">7.0</span> million of fixed consideration, (ii) up to $<span id="xdx_905_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20200813__20200814__srt--ProductOrServiceAxis__custom--EventBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zUQdqN8n1jcl" title="Milestone payments">26.0</span> million of variable consideration
in the form of event-based milestone payments, (iii) up to $<span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20200813__20200814__srt--ProductOrServiceAxis__custom--SalesBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_z23es4K5js19" title="Milestone payments">30.0</span> million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#8217;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.0 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. We received the $<span id="xdx_90F_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zol6pO5lZDOg" title="Fixed consideration">7.0</span> million of fixed consideration during the year ended December 31, 2020. To date, we have not recognized
any sales-based or royalty revenue resulting from this licensing arrangement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
this arrangement, we recognized $<span id="xdx_904_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__us-gaap--LicenseMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAndnventoryPurchaseAgreementsMember_zS5NjBY4pzT4" title="Revenue from contract with customer, excluding assessed tax">7.0</span> million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Sublicense
Agreement Relating to Rett Syndrome:</i> In October 2020, we entered into a sublicense agreement with Taysha for a gene therapy
for Rett syndrome and MECP2 gene constructs and regulation of their expression. The agreement grants Taysha worldwide exclusive
rights to intellectual property developed by scientists at the University of North Carolina at Chapel Hill, the University of
Edinburgh and us, and our know-how relating to the research, development, and manufacture of the gene therapy for Rett syndrome
and MECP2 gene constructs and regulation of their expression.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
assessed the nature of the promised license to determine whether the license has significant stand-alone functionality and evaluated
whether such functionality can be retained without ongoing activities by us and determined that the license has significant stand-alone
functionality. Furthermore, we have no ongoing activities associated with the license to support or maintain the license&#8217;s
utility. Based on this, we determined that the pattern of transfer of control of the license to Taysha was at a point in time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
transaction price of the contract includes (i) $<span id="xdx_908_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20201001__20201031__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zi1Npa63k5W7" title="Fixed consideration">3.0</span> million of fixed consideration, (ii) up to $<span id="xdx_901_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20201001__20201031__srt--ProductOrServiceAxis__custom--EventBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zwqD1lELEbd5" title="Milestone payments">26.5</span> million of variable consideration
in the form of event-based milestone payments, (iii) up to $<span id="xdx_909_eus-gaap--ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized_pn5n6_c20201001__20201031__srt--ProductOrServiceAxis__custom--SalesBasedMilestonePaymentsMember__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zdipbphxYHYi" title="Milestone payments">30.0</span> million of variable consideration in the form of sales-based
milestone payments, and (iv) other royalty-based payments based on net sales. The event-based milestone payments are based on
certain development and regulatory events occurring. We evaluated whether the milestone conditions have been achieved and if it
is probable that a significant revenue reversal would not occur before recognizing the associated revenue. We determined that
these milestone payments are not within our control or the licensee&#8217;s control, such as regulatory approvals, and are not
considered probable of being achieved until those approvals are received. Accordingly, we have fully constrained the $26.5 million
of event-based milestone payments until such time that it is probable that significant revenue reversal would not occur. The sales-based
milestone payments and other royalty-based payments are based on a level of sales for which the license is deemed to be the predominant
item to which the royalties relate. We will recognize revenue for these payments at the later of (i) when the related sales occur,
or (ii) when the performance obligation to which some or all of the royalty has been allocated has been satisfied or partially
satisfied. We received the $<span id="xdx_906_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pn5n6_c20200101__20201231__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zoafBphkzaF8" title="Fixed consideration">3.0</span> million of fixed consideration during the year ended December 31, 2020. To date, we have not recognized
any sales-based or royalty revenue resulting from this licensing arrangement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
this arrangement, we recognized $<span id="xdx_905_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__us-gaap--LicenseMember__us-gaap--TypeOfArrangementAxis__custom--SublicenseAgreementMember_zoiBkrLyt6S5" title="Revenue from Contract with Customer, Excluding Assessed Tax">3.0</span> million of revenue during the year ended December 31, 2020, which amount related solely to
fixed consideration. We do not have any contract assets or contract liabilities as a result of this transaction.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -URI http://asc.fasb.org/topic&amp;trid=49130388<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130551-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130556-203045<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130554-203045<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130550-203045<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130554-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130554-203045<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130554-203045<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130558-203045<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130554-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883931592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK-BASED COMPENSATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Share-based Payment Arrangement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">STOCK-BASED COMPENSATION</a></td>
<td class="text"><p id="xdx_809_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zUCfsjTKqYba" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
9 &#8211; <span id="xdx_820_zPewKbrht6pl">STOCK-BASED COMPENSATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have two stock-based compensation plans as follows: (1) Abeona Therapeutics Inc. 2015 Equity Incentive Plan, which was approved
by stockholders on May 7, 2015 and last amended on May 20, 2020 and (2) Abeona Therapeutics Inc. 2005 Equity Incentive Plan, which
no further grants can be made under this plan. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Stock
Option Repricing Program:</i> On November 10, 2020, the Compensation Committee of the Company&#8217;s Board of Directors (the
&#8220;Compensation Committee&#8221;) unanimously approved the repricing of all stock options outstanding under the Abeona Therapeutics
Inc. 2015 Equity Incentive Plan held by current employees of the Company that had an exercise price per share between $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember__srt--RangeAxis__srt--MinimumMember_pii" title="Exercise price per share">1.16</span> and
$<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember__srt--RangeAxis__srt--MaximumMember_pii" title="Exercise price per share">17.30</span> (the &#8220;Eligible Stock Options&#8221;). As a result of the repricing, the exercise price of the Eligible Stock Options
was set to $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_pii" title="Exercise price per share">1.15</span> per share, equal to the closing sale price of the Company&#8217;s common stock on November 10, 2020. Stock options
held by members of the Board were not included in the repricing. Except for the modified exercise price, all other terms and conditions
of each of the Eligible Stock Options remain in full force and effect. The fair value of the Eligible Stock Options was determined
using the Hull White I lattice model. There were <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_pii_uGrantees_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zXfBVwsIC1Nd" title="Number of grantees affected">79</span> grantees of Eligible Stock Options and the incremental compensation cost resulting
from the modification was $<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zYgyF0dzKaH7" title="Recognized as compensation expense">0.6</span> million, of which $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zLKaCJkZTqdk" title="Recognized as compensation expense">0.3</span> million was recognized as compensation expense during the year ended December
31, 2020. The expected weighted average period over which the remaining $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_zmSRxRmlpe2k" title="Incremental compensation cost">0.3</span> million of incremental compensation costs will be
recognized is <span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_dtY_c20201109__20201110__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleStockOptionsMember_z700i7QfJMLh" title="Incremental compensation costs recognized term">2.6</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">On
November 17, 2020, the Compensation Committee unanimously approved the repricing of all stock options outstanding under the Abeona
Therapeutics Inc. 2015 Equity Incentive Plan and the Abeona Therapeutics Inc. 2005 Equity Incentive Plan held by the four current
members of the Board that had an exercise price per share between $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember__srt--RangeAxis__srt--MinimumMember_pii" title="Exercise price per share">1.29</span> and $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember__srt--RangeAxis__srt--MaximumMember_pii" title="Exercise price per share">18.50</span> (the &#8220;Eligible Director Stock Options&#8221;).
As a result of the repricing, the exercise price of the Eligible Director Stock Options was set to $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_pii" title="Exercise price per share">1.28</span> per share, equal to the
closing sale price of the Company&#8217;s common stock on November 17, 2020. Except for the modified exercise price, all other
terms and conditions of each of the Eligible Stock Options remain in full force and effect. The fair value of the Eligible Director
Stock Options was determined using the Hull White I lattice model. There were <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected_pii_dc_uGrantees_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zvvL0n47CKja" title="Number of grantees affected">four</span> grantees of Eligible Director Stock Options
and the incremental compensation cost resulting from the modification was $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zbVzZB293Akf" title="Incremental compensation cost">0.5</span> million, of which $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_z0KVNYVdTyui" title="Recognized as compensation expense">0.4</span> million was recognized as
compensation expense during the year ended December 31, 2020. The expected weighted average period over which the remaining $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost_pn5n6_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zaOTFVjjMmWj" title="Incremental compensation cost">0.1</span>
million of incremental compensation costs will be recognized is <span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm_dtY_c20201116__20201117__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__custom--EligibleDirectorStockOptionsMember_zBf1vwz7VOFc" title="Incremental compensation costs recognized term">2.4</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">2015
Equity</span> <span style="text-decoration: underline">Incentive Plan</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
our 2015 Equity Incentive Plan, as amended, up to <span id="xdx_908_eus-gaap--CommonStockSharesSubscribedButUnissued_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Common stock authorized but unissued">18,000,000</span> shares of our authorized but unissued common stock are reserved for
issuance to employees, consultants, or to non-employee members of the Board or to any member of the board of directors (or similar
governing authority) of any affiliate of the Company. The maximum contractual term of awards is <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zeLXTnWK7fVe" title="Maximum contractual term">10</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><i>Stock
Options:</i> We estimate the fair value of each option award on the date of grant using the Black-Scholes option valuation model.
We then recognize the grant date fair value of each option as compensation expense ratably using the straight-line attribution
method over the service period (generally the vesting period). The Black-Scholes model incorporates the following assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Expected
    volatility &#8211; we estimate the volatility of our share price at the date of grant using a &#8220;look-back&#8221; period
    which coincides with the expected term, defined below. We believe using a &#8220;look-back&#8221; period which coincides with
    the expected term is the most appropriate measure for determining expected volatility.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Expected
    term &#8211; we estimate the expected term using the &#8220;simplified&#8221; method, as outlined in Staff Accounting Bulletin
    No. 107, &#8220;Share-Based Payment.&#8221;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Risk-free
    interest rate &#8211; we estimate the risk-free interest rate using the U.S. Treasury yield curve for periods equal to the
    expected term of the options in effect at the time of grant.</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#9679;</b></span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Dividends
    &#8211; we use an expected dividend yield of zero because we have not declared or paid a cash dividend, nor do we have any
    plans to declare a dividend.</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z2jy9f0w7KSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
used the following weighted-average assumptions to estimate the grant date fair value of the stock options granted for the years
indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zBrB1RsxjaPh" style="display: none">SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 56%; text-align: justify">Expected volatility</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20200101__20201231_zQRUlwT58Y17" style="width: 18%; text-align: right" title="Expected volatility">110</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20190101__20191231_zZ2W6duxKE32" style="width: 18%; text-align: right" title="Expected volatility">108</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Expected term</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zMXiPsef8C4f" title="Expected term">6.2</span> years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20190101__20191231_zjlKGRP9zRYc" title="Expected term">5.1</span> years</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20200101__20201231_zTJzwv8Kht1h" style="text-align: right" title="Risk-free interest rate">0.30</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20190101__20191231_z9HBH5YK2Co7" style="text-align: right" title="Risk-free interest rate">2.21</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20200101__20201231_zlzfLmYFjy2e" style="text-align: right" title="Expected dividend yield">0.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20190101__20191231_zRbyx9r7M3le" style="text-align: right" title="Expected dividend yield">0.00</td><td style="text-align: left">%</td></tr>
</table>

<p id="xdx_8AB_zWKX8qwxyxx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for forfeitures as they occur, which may result in the reversal of compensation costs in subsequent periods as the forfeitures
arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z3W3AO3NHIob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Summarized
stock option information for the 2015 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b><span id="xdx_8B2_zYTehKFl6Ryg" style="display: none">SCHEDULE
OF OPTIONS ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> average<br/> exercise<br/> &#160;price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Outstanding options at January 1, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zoAEkkBEmvbd" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options">5,525,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJPZ0c9Z91Mk" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options">8.08</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Granted, fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--FairValueOfGranted_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted">5.14</span> per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value">1,490,490</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value">6.53</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAyjzQvdsraj" style="text-align: right" title="Options, Exercised">(303,129</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised">3.20</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY05HZaz9Bfl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(917,371</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">7.95</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJBEn2XkLWyh" style="text-align: right" title="Ending balance, Options, Outstanding options">5,795,395</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zQvkh35aFag5" style="text-align: right" title="Ending balance, Options, Outstanding options">7.96</td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding options at January 01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zxRSjXUxWsl" style="text-align: right">5,795,395</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zXDrjCFt8Jsa" style="text-align: right" title="Ending balance, Options, Outstanding options">7.96</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted, fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--FairValueOfGranted_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted">1.88</span> per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value">2,645,146</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value">2.26</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY3BTuJsjCI7" style="text-align: right" title="Options, Exercised">(77,560</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised">2.28</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zvyowiadXJrd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(2,802,242</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">6.52</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding options at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zOoWDWVjCMtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">5,560,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zRwjuvsUeWJk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">2.21</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Non-vested options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zfSgXJ4vOQah" style="text-align: right" title="Options, Non-vested options">2,342,706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm5trefNZul9" style="text-align: right" title="Weighted- average exercise price, Non-vested options">8.78</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Non-vested options at December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAaUV5VfRr15" style="text-align: right" title="Options, Non-vested options">2,507,203</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmCfTwtJNdWb" style="text-align: right" title="Weighted- average exercise price, Non-vested options">1.29</td><td style="text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A9_zppnPoMybeb6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
weighted-average exercise price of stock options granted during the year ended December 31, 2020 was $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z6BfjHdzh26">1.42</span> after adjusting for
the stock option repricing program noted above.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
intrinsic value related to the outstanding options under this plan was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zVl56B28ICjg" title="Intrinsic value outstanding options">1.7</span> million and $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pn5n6_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmZitP4QNOG9" title="Intrinsic value outstanding options">0.7</span> million, as of December 31, 2020
and 2019, respectively. The intrinsic value related to the exercisable options under this plan was $<span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zjYkTgFkj1q5" title="Intrinsic value exercisable options">0.7</span> million and $<span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pn5n6_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zCTPFTQyfJJi" title="Intrinsic value exercisable options">0.6</span> million
as of December 31, 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
total intrinsic value of the options exercised was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pp0p0" title="Total intrinsic value of the options exercised">0</span> and $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_pn5n6_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zgz8SR8fiuV" title="Total intrinsic value of the options exercised">0.4</span> million during the years ended December 31, 2020 and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm9E7FSI9ecg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further
information regarding options outstanding under the 2015 Equity Incentive Plan as of December 31, 2020 is summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zQcnVMwIbBhb" style="display: none">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Range of exercise prices</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit">1.02</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding">4,562,630</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zspCdms9bxX" title="Weighted-average Remaining life in years">7.8</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price">1.20</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable">2,077,915</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zNbMj97YSVwc" title="Weighted-average Remaining life in years, exercisable">6.3</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 8%; text-align: right" title="Weighted-average Exercise price, exercisable">1.23</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit">2.31</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit">2.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding">161,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zK0bpEGYAaT7" title="Weighted-average Remaining life in years">1.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price">2.31</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable">161,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zfJX6SirOLX2" title="Weighted-average Remaining life in years, exercisable">1.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">2.31</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, lower limit">4.38</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, upper limit">4.78</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options outstanding">357,925</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zPQq5sPNXvb6" title="Weighted-average Remaining life in years">3.2</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price">4.43</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options exercisable">357,925</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zW0hy4AZ6VN9" title="Weighted-average Remaining life in years, exercisable">3.2</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">4.43</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, lower limit">6.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, upper limit">7.42</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options outstanding">298,865</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zOqENbOJ0JO9" title="Weighted-average Remaining life in years">2.6</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price">7.33</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options exercisable">298,865</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zyBJyGBOWHA2" title="Weighted-average Remaining life in years, exercisable">2.6</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">7.33</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, lower limit">8.54</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, upper limit">13.65</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options outstanding">66,567</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zCtFwC51q9Eb" title="Weighted-average Remaining life in years">6.5</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price">13.26</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options exercisable">47,817</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zmuoNTncqZYc" title="Weighted-average Remaining life in years, exercisable">6.3</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">13.10</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit">14.45</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit">16.02</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding">113,110</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zl1DbFRLYf2d" title="Weighted-average Remaining life in years">1.1</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price">15.96</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable">109,372</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zD4S990kAUP5" title="Weighted-average Remaining life in years, exercisable">1.0</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price, exercisable">15.96</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding">5,560,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable">3,053,536</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AE_zxlnyE1HMLpi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the total compensation cost related to non-vested options not recognized is $<span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pn5n6_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zt5mycq3YKre" title="Compensation cost related to non-vested options not recognized">7.8</span> million. The expected weighted
average period over which the total compensation costs related to non-vested options will be recognized is <span id="xdx_907_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJ50WW2tpjca" title="Weighted average period total compensation costs related to non-vested options">2.3</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zck2Lfk4aa98" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Common Stock</i>: Summarized stock option information for the 2015 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b><span id="xdx_8B6_zjzyhcSKhrC1" style="display: none">SUMMARY
OF RESTRICTED STOCK ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Restricted<br/> common <br/> stock <br/> awards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> average<br/> grant date<br/> fair value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding awards at January 1, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zWXtuYjxUXOe" style="text-align: right" title="Beginning balance, Restricted common stock awards, Outstanding awards"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zXwPPXDDLt16" style="text-align: right" title="Beginning balance, Weighted-average grant date fair value, Outstanding awards"><span style="-sec-ix-hidden: xdx2ixbrl1075">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Restricted common stock awards, Granted">376,625</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Weighted-average grant date fair value, Granted">3.14</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Vested</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdGvhYhyIzI3" style="text-align: right" title="Restricted common stock awards, Vested"><span style="-sec-ix-hidden: xdx2ixbrl1081">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested"><span style="-sec-ix-hidden: xdx2ixbrl1083">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5pQ7C2srTnj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards">(22,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited">3.14</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding awards at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgagtqLU4eU3" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards">354,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMjfZ9buiv07" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards">3.14</td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding awards at January  01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z6G48rOnM7fe" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards">354,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCP95cm4ms87" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards">3.14</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Restricted common stock awards, Granted">5,290,312</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Granted">1.75</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Vested</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zizjbwH1rRek" style="text-align: right" title="Restricted common stock awards, Vested">(817,054</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested">2.26</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzL1vsKP7Qcj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards">(1,875,384</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited">1.75</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding awards at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zcusEyId5y3i" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards">2,952,499</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zTGKg3jzB3lh" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards">1.78</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AA_zSIfC1bgEAi1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-indent: 0.2pt"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
fair market value of the restricted common stock awards vested was $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zgtSdWG9i1T" title="Shares of restricted common stock vested">1.3</span> million and $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Shares of restricted common stock vested">0</span> during the years ended December 31, 2020
and 2019, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the total compensation cost related to restricted common stock not recognized is $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_pn5n6_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z1Z29ijr8Ae1" title="Compensation cost related to restricted common stock not recognized">4.1</span> million. The expected
weighted average period over which the total compensation costs related to restricted common stock will be recognized is <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z1torG2vXKI6" title="Weighted average compensation costs related to restricted common stock">1.8</span> years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">2005
Equity Incentive Plan</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Under
the 2005 Equity Incentive Plan, as amended, shares of our authorized but unissued common stock were reserved for issuance to employees,
consultants, or to non-employee members of the Board or to any member of the board of directors (or similar governing authority)
of any affiliate of the Company. As of January 20, 2015, no additional shares were available for grant under the 2005 Equity Incentive
Plan. A total of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" title="Options outstanding and exercisable">124,800</span> options were outstanding and exercisable under this plan as of December 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z0Pvj1zxmol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Summarized
information for the 2005 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_z4nm4trXQeCb" style="display: none">SCHEDULE OF OPTIONS ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Outstanding options at January 1, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5211kRYh76" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options">316,400</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1FzXB8JhU13" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options">14.15</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zDMDXx4ajCWa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(56,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">19.75</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zTSiSI1FRTYi" style="text-align: right" title="Ending balance, Options, Outstanding options">260,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zJ2BywOPz6B" style="text-align: right" title="Ending balance, Options, Outstanding options">12.94</td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding options at January 01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1O2P7XHfgy" style="text-align: right" title="Beginning balance, Options, Outstanding options">260,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5yrVpnLPva1" style="text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options">12.94</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1beNJVZbMmh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(135,200</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">6.80</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding options at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zcP7hU4gQl48" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">124,800</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zQVInL9eBbCf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">8.55</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A7_zyOzYiWi4dyc" style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
intrinsic value related to the outstanding or exercisable options under this plan was $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pp0p0" title="Intrinsic value outstanding options"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_c20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pp0p0" title="Intrinsic value outstanding options">0</span> </span>as of December 31, 2020 and 2019. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z84ZgKQlu7n" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further
information regarding options outstanding under the 2005 Equity Incentive Plan as of December 31, 2020 is summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zF45fwrwkik9" style="display: none">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Range of exercise prices</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding">80,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLHyMzPogB8c" title="Weighted-average Remaining life in years">3.2</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable">80,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zcLIqtn2HkT9" title="Weighted-average Remaining life in years, exercisable">3.2</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price, exercisable">1.28</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit">11.50</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit">18.50</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding">42,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zUBi7t7aDb4c" title="Weighted-average Remaining life in years">2.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price">18.17</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable">42,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXpgjAXuCINi" title="Weighted-average Remaining life in years, exercisable">2.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price, exercisable">18.17</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit">30.50</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit">113.50</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding">2,800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zuMJ7J3kCtPf" title="Weighted-average Remaining life in years">0.6</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price">72.00</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable">2,800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zsycGNgqgFk2" title="Weighted-average Remaining life in years, exercisable">0.6</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price, exercisable">72.00</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding">124,800</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable">124,800</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A6_zTcfKaiA3auh" style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -URI http://asc.fasb.org/topic&amp;trid=2228938<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883118088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>401(k) PLAN<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CompensationAndRetirementDisclosureAbstract', window );"><strong>Retirement Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock', window );">401(k) PLAN</a></td>
<td class="text"><p id="xdx_804_eus-gaap--PensionAndOtherPostretirementBenefitsDisclosureTextBlock_zkesXKAeKZnh" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
10 &#8211; <span id="xdx_82F_zRB2vWbf8nqf">401(k) PLAN</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have a tax-qualified employee savings and retirement plan (the &#8220;401(k) Plan&#8221;) covering all our employees in the United
States. Pursuant to the 401(k) Plan, employees may elect to reduce their current compensation by up to the statutorily prescribed
annual limit ($<span id="xdx_902_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20200101__20201231_pp0p0" title="Maximum annual contribution per employee under 401(k) plan">19,500</span> in 2020 and $<span id="xdx_903_eus-gaap--DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount_c20190101__20191231_pp0p0" title="Maximum annual contribution per employee under 401(k) plan">19,000</span> in 2019) and to have the amount of such reduction contributed to the 401(k) Plan. The
401(k) Plan is intended to qualify under Section 401 of the Internal Revenue Code so that contributions by employees or by us
to the 401(k) Plan, and income earned on 401(k) Plan contributions, are not taxable to employees until withdrawn from the 401(k)
Plan, and so that contributions by us, if any, will be deductible by us when made. At the direction of each participant, we invest
the assets of the 401(k) Plan in any of over <span id="xdx_906_ecustom--NumberOfInvestmentOptions_pii_uInteger_c20200101__20201231_zZ6Sf8u5qtl4" title="Number of investment options">50</span> investment options. Company contributions under the 401(k) Plan were $<span id="xdx_90B_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20200101__20201231_zRHCBWhw6yEc" title="Company contributions under 401 (k) Plan">0.3</span> million
and $<span id="xdx_90A_eus-gaap--DefinedContributionPlanCostRecognized_pn5n6_c20190101__20191231_zW6wM065Yloj" title="Company contributions under 401 (k) Plan">0.4</span> million for the years ended December 31, 2020 and 2019, respectively.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndRetirementDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationAndRetirementDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for retirement benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 55<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=118257860&amp;loc=d3e4179-114921<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section S99<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=21916913&amp;loc=d3e273930-122802<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (o)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (p)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49170846&amp;loc=d3e28014-114942<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -URI http://asc.fasb.org/topic&amp;trid=2235017<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 60<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6414203&amp;loc=d3e39689-114964<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(iv)(03)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (q)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (r)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (l)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (r)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=118255775&amp;loc=d3e1928-114920<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883089096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zr7hPMzsqpGh" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
11 - <span id="xdx_823_zqNenQtD0y6c">INCOME TAXES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z2YwDtcAlxkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Income
tax expense differs from the statutory amounts for each of the following years:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zpaB9ugtiaxd" style="display: none">SCHEDULE OF INCOME TAX EXPENSE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49C_20200101__20201231_zJC07FJ6Ao8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_491_20190101__20191231_zluSxEg92LC2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzRkk_z3MQ5ku3n7S7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Income taxes at U.S. statutory rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(17,689,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(16,020,000</td><td style="width: 1%; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--IncometaxReconciliationCurrentYearReserve_maITEBzRkk_z2UonL1AxWKk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Current year reserve</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,020,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,976,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzRkk_zQoDfKx6bKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Expenses not deductible</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,669,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">44,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzRkk_zPRzHpl3AXzc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1232">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1233">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A6_zeJYR11wKDYc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zCxcv352oEV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Deferred
taxes are provided for the temporary differences between the financial reporting bases and the tax bases of our assets and liabilities.
The temporary differences that give rise to deferred tax assets and liabilities were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zjXX0jCNOBFd" style="display: none">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zwzckIdmsKt3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20191231_zw1xMRiFCZ7a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Deferred tax assets (liabilities):</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzzCb_z2lO3AzXRly2" style="vertical-align: bottom; background-color: White">
    <td style="width: 56%; text-align: justify">Net operating loss carryforwards</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">61,062,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">50,802,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_pp0p0_maDTAGzzCb_zMGhYbDDP9hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">General business credit carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,398,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,939,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--DeferredTaxAssetsStateTaxes_iI_pp0p0_maDTAGzzCb_zMyf08UdlNQ5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">State credits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,857,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,934,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesPropertyPlantAndEquipments_iNI_pp0p0_di_msDTAGzzCb_zEXt2HAK6ea8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Property, equipment and goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(28,000</td><td style="text-align: left">)</td></tr>
<tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzzCb_zBuKAWnareV5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,551,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,960,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsDeferredIncome_iI_pp0p0_maDTAGzzCb_zVcrXIE2alf3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_pp0p0_maDTAGzzCb_zrJNo8AgUbo4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">312,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,625,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzzCb_zwVsY2aRQ6wd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">28,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzzCb_maDTALNzbeO_zyEJvZ3yOCXk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Gross deferred tax assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78,320,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,322,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzbeO_z8ch6YXuO5a5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(78,320,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(67,322,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzbeO_z92wnQh6TaTi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net deferred taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1267">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1268">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A9_zOEY9Ycp10Vd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had approximately $<span id="xdx_905_ecustom--OperatingLossCarryforward_iI_pn5n6_c20201231_zWp28YhjBPC9" title="Net operating loss carryforwards">290.8</span> million of net operating loss carryforwards and approximately $<span id="xdx_90A_eus-gaap--TaxCreditCarryforwardAmount_iI_pn5n6_c20201231_zVN6rsqruQ1l" title="General business credit carryforwards">4.4</span> million of
general business credit carryforwards. These carryforwards expire as follows:</span></p>

<p id="xdx_890_ecustom--SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_zLRwgep0pYMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zzAVvVGuTvcg" style="display: none">SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Net operating <br/> loss carryforwards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">General business credit<br/> carryforwards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="Net operating loss carryforwards">5,378,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="General business credit carryforwards">56,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards">8,230,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="General business credit carryforwards">431,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards">5,434,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="General business credit carryforwards">362,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards">8,711,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="General business credit carryforwards">287,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zt5xzsBpSFwl" style="text-align: right" title="Net operating loss carryforwards">2,370,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--TaxCreditCarryforwardAmount_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zZvndsT0yo49" style="text-align: right" title="General business credit carryforwards">182,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net operating loss carryforwards">97,576,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="General business credit carryforwards">3,080,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLossCarryforwards_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net operating loss carryforwards">127,699,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="General business credit carryforwards">4,398,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AF_zMZ2AbDoIxK8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had approximately $<span id="xdx_905_ecustom--NetOperatingLossCarryforwardsNotExpiredAndCarriedForward_pn5n6_c20200101__20201231_zD02WNPGAuYh" title="Net operating loss carryforwards not expired and carried forward indefinitely, amount">163.1</span> million of net operating loss carryforwards that do not expire and can be carried
forward indefinitely.</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
acquired MacroChem Corporation on February 25, 2009 and Somanta Pharmaceuticals, Inc. on January 4, 2008. Both of these corporations
were loss-making entities at the time of acquisition. As a result, the net operating losses related to those acquisitions may
be subject to annual limitations as well.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI http://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883585064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zWznJXxxtzSl" style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
12 &#8211; <span><span id="xdx_827_zuvJce8M72h9">COMMITMENTS AND CONTINGENCIES</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Arbitration
Proceeding</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
are currently engaged in an arbitration proceeding with REGENXBIO regarding the former license agreement between the parties relating
to use of the AAV9 capsid in our MPS IIIA, MPS IIIB, CLN1 (which has now been sold to Taysha Gene Therapies, as discussed in Note
8 above), and CLN3 programs. The license terminated on May 2, 2020, and on May 25, 2020, we filed an arbitration claim with the
American Arbitration Association (&#8220;AAA&#8221;) alleging that REGENXBIO materially breached the license agreement prior to
termination and seeking, among other things, a declaration that as a result of REGENXBIO&#8217;s material breach, we are not responsible
for payments totaling $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember_ztrllhLgfNZd">28
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would
otherwise have been due in 2020) plus accrued interest ($<span id="xdx_904_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember_zwi7IuQJZQs6">3.5
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of December
31, 2020). REGENXBIO disputes our arbitration claim and has filed a counterclaim seeking payment of these amounts. An arbitration
hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021. The tribunal has not yet issued its
opinion, and based on the post-hearing schedule an opinion is expected in late second quarter 2021 or early third quarter 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Operating
Leases</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
lease space under operating leases for manufacturing and laboratory facilities and administrative offices in Cleveland, Ohio,
as well as administrative offices in New York, New York. We also lease office space in Madrid, Spain as well as certain office
equipment under operating leases, which have a <span id="xdx_907_eus-gaap--LesseeOperatingLeaseDescription_c20200101__20201231__srt--ProductOrServiceAxis__custom--RDEBProductMember" title="Operating lease, term of contract">non-cancelable lease term of less than one year</span> and, therefore, we have elected
the practical expedient to exclude these short-term leases from our right-of-use assets and lease liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zjWagxpqPkTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Components
of lease cost under ASC 842 for the years ended December 31, 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;
<span id="xdx_8BF_zkRdJ2SKEEBk" style="display: none">SCHEDULE OF COMPONENTS OF LEASE COST</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20200101__20201231_z5IRAcr0Aucc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_494_20190101__20191231_zJ8mi4Dn0N9e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Operating lease cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,736,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,591,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--VariableLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Variable lease cost</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">337,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">322,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--ShortTermLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Short-term lease cost</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">61,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">133,000</td><td style="text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AA_zNPctjJ3tcvh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zRcSf68wGvh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table presents information about the amount and timing of cash flows arising from operating leases under ASC 842 as
of December 31, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;
<span id="xdx_8B2_zAHWqlfy00Dc" style="display: none">SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">Maturity of lease liabilities:</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20201231_pp0p0" style="width: 16%; text-align: right" title="2021">1,713,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20201231_pp0p0" style="text-align: right" title="2022">1,727,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20201231_pp0p0" style="text-align: right" title="2023">1,741,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20201231_pp0p0" style="text-align: right" title="2024">1,781,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_c20201231_pp0p0" style="text-align: right" title="2025">1,799,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Thereafter">87,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total undiscounted operating lease payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20201231_pp0p0" style="text-align: right" title="Total undiscounted operating lease payments">8,848,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: imputed interest">1,875,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Present value of operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20201231_zZnOMzljAETf" style="border-bottom: Black 2.5pt double; text-align: right" title="Present value of operating lease liabilities">6,973,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: left">Balance sheet classification:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiabilityCurrent_c20201231_pp0p0" style="text-align: right" title="Current portion of lease liability">1,713,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-term lease liability">5,260,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiability_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease liabilities">6,973,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-decoration: underline; text-align: left">Other information:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Weighted-average remaining lease term for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20201231_zVH6104n5bhd" title="Weighted-average remaining lease term for operating leases">61</span>
months</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Weighted-average discount rate for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_c20201231_zPERb2mFq9b7" style="text-align: right" title="Weighted-average discount rate for operating leases">9.6</td><td style="text-align: left">%</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI http://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI http://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559207&amp;loc=d3e25336-109308<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121559207&amp;loc=d3e25336-109308<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886706200">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_NatureOfOperationsPolicyTextBlock', window );">Nature of Operations</a></td>
<td class="text"><p id="xdx_846_ecustom--NatureOfOperationsPolicyTextBlock_z9xFb0PKOMdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span><span id="xdx_86D_zM3WwuNcEyl8">Nature
of Operations</span></span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
Therapeutics Inc. (together with our subsidiaries, &#8220;we,&#8221; &#8220;our,&#8221; &#8220;Abeona&#8221; or the &#8220;Company&#8221;),
a Delaware corporation, is a clinical-stage biopharmaceutical company developing gene and cell therapies for life-threatening
rare genetic diseases. Our lead clinical programs consist of: (i) EB-101, an autologous, gene-corrected cell therapy for recessive
dystrophic epidermolysis bullosa (&#8220;RDEB&#8221;), (ii) ABO-102, an adeno-associated virus (&#8220;AAV&#8221;)-based gene
therapy for Sanfilippo syndrome type A (&#8220;MPS IIIA&#8221;), and (iii) ABO-101, an AAV-based gene therapy for Sanfilippo syndrome
type B (&#8220;MPS IIIB&#8221;). We continue to develop additional AAV-based gene therapies designed to treat ophthalmic and other
diseases and next-generation AAV-based gene therapies using the novel AIM&#8482; capsid platform that we have exclusively licensed
from the University of North Carolina at Chapel Hill, and internal AAV vector research programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">A
summary of the significant accounting policies applied in the preparation of the accompanying consolidated financial statements
follows:</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Principles of Consolidation</a></td>
<td class="text"><p id="xdx_843_eus-gaap--ConsolidationPolicyTextBlock_z1Fe0iCKBIC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86E_zwttNdHGx0Vh">Principles
of Consolidation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
consolidated financial statements include the financial statements of Abeona Therapeutics Inc. and our wholly-owned subsidiaries.
All intercompany balances and transactions have been eliminated in consolidation.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock', window );">Uses and Sources of Liquidity</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_znkZbw0hOW3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86F_zfdnud5NFwQ2">Uses
and Sources of Liquidity</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
financial statements have been prepared on the going concern basis, which assumes the Company will have sufficient cash to pay
its operating expenses, as and when they become payable, for a period of at least 12 months from the date the financial report
was issued.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020, we had cash, cash equivalents and short-term investments of $<span id="xdx_90F_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20201231_zqWvaQlGSX68" title="Cash, cash equivalents and short-term investments">95.0</span> million and net assets of $<span id="xdx_90C_eus-gaap--AssetsNet_iI_pn5n6_c20201231_zP5KHLad7GFj" title="Net assets">102.6</span> million.
For the year ended December 31, 2020, we had cash outflows from operations of $<span id="xdx_903_ecustom--NetCashProvidedByUsedInOperatingActivity_pn5n6_c20200101__20201231_zrKyVrCAJZI7" title="Net cash used in operating activities">35.0</span> million. We have not generated significant
product revenues and have not achieved profitable operations. There is no assurance that profitable operations will ever be achieved,
and, if achieved, could be sustained on a continuing basis. In addition, development activities, clinical and nonclinical testing,
and commercialization of our products will require significant additional financing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
are subject to a number of risks similar to other life science companies, including, but not limited to, risks related to the
successful discovery and development of product candidates, obtaining the necessary regulatory approval to market our product
candidates, raising additional capital to continue to fund our operations, development of competing drugs and therapies, protection
of proprietary technology and market acceptance of our products. As a result of these and other risks and the related uncertainties,
there can be no assurance of our future success. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Based
upon our current operating plans, we believe that we have sufficient resources to fund operations through at least the
next 12 months with our existing cash, cash equivalents and short-term investments. We will need to secure additional funding
in the future, to carry out all our planned research and development activities. If we are unable to obtain additional financing
or generate license or product revenue, the lack of liquidity and sufficient capital resources could have a material adverse effect
on our future prospects. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"/></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"/></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p id="xdx_840_eus-gaap--UseOfEstimates_zQ4QYqwAUyi6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86A_zya1zbqWfz13">Use
of Estimates</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States
of America (&#8220;U.S. GAAP&#8221;) requires management to make estimates and assumptions that affect the reported amount of
assets and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported
amounts of revenue and expenses during the reported period. Actual results could differ from these estimates and assumptions.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p id="xdx_848_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z7BmSGS3vpqi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_868_zRteN58kYJ16">Cash
and Cash Equivalents </span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
consider all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. We maintain
deposits primarily in financial institutions, which may at times exceed amounts covered by insurance provided by the U.S. Federal
Deposit Insurance Corporation (&#8220;FDIC&#8221;). We have not experienced any losses related to amounts in excess of FDIC limits.
</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MarketableSecuritiesPolicy', window );">Short-term Investments</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--MarketableSecuritiesPolicy_zscOYrZbucP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_861_zJaEHEEtx9S7">Short-term
Investments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Short-term
investments consist of investments in U.S. government, U.S. agency and U.S. treasury securities. We determine the appropriate
classification of the securities at the time they are acquired and evaluate the appropriateness of such classifications at each
balance sheet date. We classify our short-term investments as available-for-sale pursuant to Accounting Standards Codification
(&#8220;ASC&#8221;) 320, <i>Investments &#8211; Debt and Equity Securities</i>. Investments classified as current have maturities
of less than one year. We review our short-term investments for other-than-temporary impairment whenever the fair value of a marketable
security is less than the amortized cost and evidence indicates that a short-term investment&#8217;s carrying amount is not recoverable
within a reasonable period of time.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property and Equipment</a></td>
<td class="text"><p id="xdx_848_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zjTodleFJBVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_z9n9a2CfvqQ7">Property
and Equipment</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Property
and equipment are recorded at cost. Depreciation is provided using the straight-line method over estimated useful lives ranging
from <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MinimumMember_zBLBwFsS4kC" title="Property and equipment estimated useful lives::XDX::P3Y"><span style="-sec-ix-hidden: xdx2ixbrl0515">three</span></span> to <span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember__srt--RangeAxis__srt--MaximumMember_zrtuSZkI2t38" title="Property and equipment estimated useful lives::XDX::P7Y"><span style="-sec-ix-hidden: xdx2ixbrl0517">seven</span></span> years for equipment and <span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MinimumMember_zHjdSn8UH58e" title="Property and equipment estimated useful lives::XDX::P5Y"><span style="-sec-ix-hidden: xdx2ixbrl0519">five</span></span> to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtxL_c20200101__20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember__srt--RangeAxis__srt--MaximumMember_zYTErQKoi8m5" title="Property and equipment estimated useful lives::XDX::P10Y"><span style="-sec-ix-hidden: xdx2ixbrl0521">ten</span></span> years for leasehold improvements. Expenditures for major renewals and
betterments that extend the useful lives are capitalized. Expenditures for normal maintenance and repairs are expensed as incurred.
The cost of assets sold or abandoned, and the related accumulated depreciation are eliminated from the accounts and any gains
or losses are recognized in the accompanying consolidated statements of operations of the respective period.</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeLeasesPolicyTextBlock', window );">Leases</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zjCy1kfhJ4fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86E_zq5w930XLWv">Leases</span>
</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for leases in accordance with ASC 842, <i>Leases</i>. Right-of-use lease assets represent our right to use an underlying
asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. The measurement
of lease liabilities is based on the present value of future lease payments over the lease term. As our leases do not provide
an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining
the present value of future lease payments. The right-of-use asset is based on the measurement of the lease liability and includes
any lease payments made prior to or on lease commencement and excludes lease incentives and initial direct costs incurred, as
applicable. Rent expense for our operating leases is recognized on a straight-line basis over the lease term. We do not have any
leases classified as finance leases. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Our
leases do not have significant rent escalation, holidays, concessions, material residual value guarantees, material restrictive
covenants or contingent rent provisions. Our leases include both lease (e.g., fixed payments including rent, taxes, and insurance
costs) and non-lease components (e.g., common-area or other maintenance costs), which are accounted for as a single lease component
as we have elected the practical expedient to group lease and non-lease components for all leases. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Most
leases include one or more options to renew. The exercise of lease renewal options is typically at our sole discretion; therefore,
the majority of renewals to extend the lease terms are not included in our right-of-use assets and lease liabilities as they are
not reasonably certain of exercise. We regularly evaluate the renewal options and when they are reasonably certain of exercise,
we include the renewal period in our lease term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 842 are included in Note 12.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy', window );">Licensed Technology</a></td>
<td class="text"><p id="xdx_846_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zLUe6Qw1Il37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_z71ViAYBBPL3">Licensed
Technology</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have entered into agreements to license the rights to certain technologies. We recorded the purchase price paid for the license,
which represents fair value, on our consolidated balance sheet. We maintain licensed technology on our consolidated balance sheet
until either the licensed technology agreement underlying it is completed or the asset becomes impaired. When we determine that
an asset has become impaired or we abandon a project, we write down the carrying value of the related intangible asset to its
fair value and take an impairment charge in the period in which the impairment occurs. Licensed technology is amortized over the
life of the patent or the agreement and periodically reviewed for impairment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
test our intangible assets for impairment on an annual basis, or more frequently if indicators are present or changes in circumstance
suggest that impairment may exist. Events that could result in an impairment, or trigger an interim impairment assessment, include
the receipt of additional clinical or nonclinical data regarding our drug candidate or a potentially competitive drug candidate,
changes in the clinical development program for a drug candidate or new information regarding potential sales for the drug. In
connection with each annual impairment assessment and any interim impairment assessment, we compare the fair value of the asset
as of the date of the assessment with the carrying value of the asset on our consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
considered the status of our discussions with REGENXBIO in March 2020 as a potential indicator of impairment in accordance with
ASC 360-10-35-21. Our impairment test indicated that the carrying value of the license agreement exceeded its fair value and we
recorded a $<span id="xdx_90C_ecustom--NoncashLicensedTechnologyImpairmentCharge_pn5n6_c20200101__20201231_zjJwCtSHpwsd" title="Non-cash licensed technology impairment charge">32.9</span> million non-cash impairment charge in 2020. We did not recognize any impairment charges to related licensed technology
in 2019.</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy', window );">Goodwill</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_z174FPLRkjH5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_865_zuCAyJGKOSOi">Goodwill</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, goodwill of $<span id="xdx_90B_eus-gaap--Goodwill_iI_pn5n6_c20201231_zSQm9WjVKPsb" title="Goodwill">32.5</span> million was recorded on the Company&#8217;s consolidated balance sheet. In accordance
with ASC 350, <i>Intangibles &#8212; Goodwill and Other, </i>goodwill is tested annually for impairment and whenever changes in
circumstances occur that would indicate impairment. The Company did not recognize any impairment charges related to goodwill in
2020 or 2019.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Restricted Cash</a></td>
<td class="text"><p id="xdx_843_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zeN88T066XPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86D_zRpC5hQk8Gne">Restricted
Cash</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Restricted
cash is recorded within other assets and restricted cash in the accompanying consolidated balance sheets and is included as a
component of cash, cash equivalents and restricted cash on our consolidated statements of cash flows. </span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingPolicyPolicyTextBlock', window );">Segments</a></td>
<td class="text"><p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_z6RkQC23lOf9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_ztP5VrssQEW5">Segments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
Company operates in a <span id="xdx_909_eus-gaap--NumberOfOperatingSegments_dxL_uInteger_c20200101__20201231_z5uDtDVP6gO3" title="::XDX::1"><span style="-sec-ix-hidden: xdx2ixbrl0536">single
</span></span></span><span style="font: normal 10pt Times New Roman, Times, Serif">segment. The Company&#8217;s
chief operating decision maker, its Chief Executive Officer, manages the Company&#8217;s operations on a consolidated basis
for the purpose of allocating resources.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_840_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zLkn2sgPwtC5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_860_zoqRQhaOZIG7">Revenue
Recognition</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for contracts with customers in accordance with ASC 606, <i>Revenue from Contracts with Customers</i>. ASC 606 applies
to all contracts with customers, except for contracts that are within the scope of other standards. Under ASC 606, an entity recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the
entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that an entity
determines are within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a
customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the
transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies
a performance obligation. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 606 are included in Note 8. </span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development Expenses</a></td>
<td class="text"><p id="xdx_849_eus-gaap--ResearchAndDevelopmentExpensePolicy_ziiM0XQDYTp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86D_ztt65YYxgCf4">Research
and Development Expenses</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Research
and development costs are expensed as incurred. Research and development expenses include, but are not limited to, payroll and
personnel expense, lab supplies, preclinical, development cost, clinical trial expense, manufacturing, and consulting. The cost
of materials and equipment or facilities that are acquired for research and development activities and that have alternative future
uses are capitalized when acquired.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock', window );">General and Administrative Expenses</a></td>
<td class="text"><p id="xdx_847_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_z30O3xRBGo9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_zfbo01gSuBli">General
and Administrative Expenses</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">General
and administrative expenses primarily consist of personnel, contract personnel, personnel-related expenses to support our administrative
and operating activities, facility costs and professional expenses (i.e., legal expenses) and investor relations fees.</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_zJYPrR7aNxy9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_864_z9fwv88zwu49">Income
Taxes</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Income
taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future
tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets
and liabilities and their respective tax bases and operating loss and tax credit carryforwards. 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. A valuation allowance is provided for deferred tax assets to the extent
their realization is in doubt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
account for uncertain income tax positions in accordance with ASC 740, <i>Income Taxes</i>. Interest costs and penalties related
to income taxes are classified as interest expense and general and administrative costs, respectively, in our consolidated financial
statements. For 2020 and 2019, we did not recognize any uncertain tax positions, interest or penalty expense related to income
taxes. It is not reasonably likely for the amounts of unrecognized tax benefits to significantly increase or decrease within the
next 12 months. We file U.S. federal and state income tax returns as necessary. The federal return generally has a three-year
statute of limitations and most states have a four-year statute of limitations; however, the taxing authorities are allowed to
review the tax year in which the net operating loss was generated when the loss is utilized on a tax return. We currently do not
have any open income tax audits.</span></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Loss Per Common Share</a></td>
<td class="text"><p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z8qB2vgf3iB2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86F_z6ArvjfGuRhb">Loss
Per Common Share</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
have presented basic and diluted loss per common share on the statement of operations and comprehensive loss. Basic and diluted
net loss per share is computed by dividing net loss by the weighted-average number of shares of common stock and shares underlying
&#8220;pre-funded&#8221; warrants outstanding during the period. The &#8220;pre-funded&#8221; warrants were included in the computation
of basic net loss per share as the exercise price was negligible and the warrants were fully vested and exercisable. In October
2020, all of the <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pii" title="Warrants converted to shares">9,017,055</span> &#8220;pre-funded&#8221; warrants were exercised and converted into shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#8220;non-pre-funded&#8221; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span><span><span id="xdx_8B0_zeQY8b1M9tGh" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Warrants</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0552">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total">70,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Restricted stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total">2,952,499</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total">354,625</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Stock options</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">5,685,539</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">6,055,395</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,638,038</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">6,480,020</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AE_zQzya0WPY1pc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"/>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CompensationRelatedCostsPolicyTextBlock', window );">Stock-Based Compensation</a></td>
<td class="text"><p id="xdx_841_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zXhGV14bGtNg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_86C_zOGyntI5S8P3">Stock-Based
Compensation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
account for stock-based compensation expense in accordance with ASC 718, <i>Stock Based Compensation</i>. We measure the cost
of the employee/director/consultant services received in exchange for an award of equity instruments based on the grant date fair
value for the employees and directors and vesting date fair value for consultants of the award. We use the Black-Scholes option
pricing model to determine the fair value of options on the grant date which includes assumptions for expected volatility, risk-free
interest rate, dividend yield and estimated expected term. We use the closing price of our common stock as quoted on the Nasdaq
to determine the fair value of restricted stock. We account for forfeitures as they occur, which may result in the reversal of
compensation costs in subsequent periods as the forfeitures arise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of modifications to share-based awards are determined using Hull White I lattice model which includes assumptions for
expected volatility, risk-free interest rate, dividend yield and performance period. If a share-based compensation award is modified
after the grant date, incremental compensation expense, if any, is recognized in an amount equal to the excess of the fair value
of the modified award over the fair value of the original award immediately before the modification. Incremental compensation
expense for vested awards is recognized immediately. For unvested awards, the sum of the incremental compensation expense and
the remaining unrecognized compensation expense for the original award on the modification date is recognized over the modified
service period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z1LUBzVBUqhh" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" style="width: 14%; text-align: right" title="Stock option-based compensation expense included in operating expense">3,126,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense">3,932,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock option-based compensation expense included in operating expense">2,727,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">3,406,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock option-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">5,853,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">7,338,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" style="text-align: right" title="Total stock based compensation expense">5,853,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" style="text-align: right" title="Total stock based compensation expense">7,338,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0590">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Stock option-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">5,853,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">7,338,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8A8_zNFIwVNm8fn9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B2_zoa1JhMGMe58" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense">957,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" style="width: 14%; text-align: right" title="Total stock based compensation expense">454,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">1,377,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">445,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Restricted stock-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense">2,334,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense">899,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">2,334,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">899,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0614">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0616">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Restricted stock-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">2,334,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">899,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<p id="xdx_8AA_zVtY2AnejDnc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Additional
information and disclosures required under ASC 718 are included in Note 9.</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_NatureOfOperationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for business description. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_NatureOfOperationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4273-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Entity's cash and cash equivalents accounting policy with respect to restricted balances.  Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121583591&amp;loc=d3e4273-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationRelatedCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b),(f(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18726-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationRelatedCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConsolidationPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=d3e5614-111684<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and reporting costs associated with exiting, disposing of, and restructuring certain operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.P.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=115931487&amp;loc=d3e140904-122747<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=115931487&amp;loc=d3e140864-122747<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.P.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=115931487&amp;loc=d3e140864-122747<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32847-109319<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 740<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6491622&amp;loc=d3e9504-115650<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32840-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=116657188&amp;loc=SL116659661-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=120406818&amp;loc=d3e32280-109318<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeLeasesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for leasing arrangement entered into by lessee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918666-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeLeasesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MarketableSecuritiesPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for investment classified as marketable security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 320<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120252992&amp;loc=d3e62652-112803<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MarketableSecuritiesPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99779-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99893-112916<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpensePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue from contract with customer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130561-203045<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130566-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130563-203045<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -URI http://asc.fasb.org/topic&amp;trid=49130388<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130566-203045<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130563-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18823-107790<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130566-203045<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130564-203045<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130566-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8864-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8864-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8864-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8864-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8864-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 29<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8864-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for inclusion of significant items in the selling, general and administrative (or similar) expense report caption.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 35<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=84158767&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6191-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6161-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6143-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6061-108592<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6132-108592<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290884576040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock', window );">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</a></td>
<td class="text"><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_z74Zq5NZ1bBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
do not include the potential impact of dilutive securities in diluted net loss per share, as the impact of these items is anti-dilutive.
Potential dilutive securities result from outstanding stock options, restricted stock and &#8220;non-pre-funded&#8221; warrants.
We did not include the following potentially dilutive securities in the computation of diluted net loss per common share during
the periods presented:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span><span><span id="xdx_8B0_zeQY8b1M9tGh" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Warrants</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0552">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pii" style="width: 16%; text-align: right" title="Total">70,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Restricted stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total">2,952,499</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Total">354,625</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Stock options</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">5,685,539</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">6,055,395</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20201231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,638,038</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20190101__20191231_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">6,480,020</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock', window );">SCHEDULE OF STOCK BASED COMPENSATION</a></td>
<td class="text"><p id="xdx_89E_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_ziNfQ8h7o4zh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes stock option-based option compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z1LUBzVBUqhh" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zH4VLlKj54w8" style="width: 14%; text-align: right" title="Stock option-based compensation expense included in operating expense">3,126,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense">3,932,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Stock option-based compensation expense included in operating expense">2,727,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">3,406,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock option-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">5,853,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">7,338,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total stock option-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231_pp0p0" style="text-align: right" title="Total stock based compensation expense">5,853,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231_pp0p0" style="text-align: right" title="Total stock based compensation expense">7,338,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0588">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0590">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Stock option-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">5,853,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">7,338,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock', window );">SCHEDULE OF STOCK BASED COMPENSATION</a></td>
<td class="text"><p id="xdx_895_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znFTOXq4jDL7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes restricted stock-based compensation for 2020 and 2019, which was allocated as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B2_zoa1JhMGMe58" style="display: none">SCHEDULE OF STOCK BASED COMPENSATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 14%; text-align: right" title="Total stock based compensation expense">957,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zRrxMnE35Su2" style="width: 14%; text-align: right" title="Total stock based compensation expense">454,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">General and administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">1,377,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zLIdNsWNjVf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock based compensation expense">445,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Restricted stock-based compensation expense included in operating expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--RestrictedStockExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense">2,334,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RestrictedStockExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Restricted stock-based compensation expense included in operating expense">899,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total restricted stock-based compensation expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">2,334,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="text-align: right" title="Total stock based compensation expense">899,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0614">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Tax benefit"><span style="-sec-ix-hidden: xdx2ixbrl0616">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Restricted stock-based compensation expense, net of tax</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20200101__20201231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">2,334,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AllocatedShareBasedCompensationExpenseNetOfTax_c20190101__20191231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Stock based compensation expense, net of tax">899,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883039704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHORT-TERM INVESTMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock', window );">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</a></td>
<td class="text"><p id="xdx_896_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zVm7TyyrtT4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the available-for-sale investments held as of December 31, 2020. There were <span id="xdx_908_eus-gaap--AvailableForSaleSecuritiesGrossRealizedGainLossNet_pp0p0_do_c20190101__20191231_znTrrzlwnUpk" title="Available-for-sale Securities, Gross Realized Gain (Loss)">no</span> available-for-sale investments
as of December 31, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/><span id="xdx_8BC_zXvXc3LuE8T9" style="display: none">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-indent: 20pt; text-align: left"/>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fair value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">U.S. government and agency securities and treasuries</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 16%; text-align: right" title="U.S. government and agency securities and treasuries">82,438,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -URI http://asc.fasb.org/topic&amp;trid=2196928<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883594232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">SCHEDULE OF PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_891_eus-gaap--PropertyPlantAndEquipmentTextBlock_z06BLcrF5Ti4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B8_zjjwVgo8PSXh" style="display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Laboratory equipment</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">8,160,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">7,031,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Furniture and office equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,818,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,710,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">8,602,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">8,573,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Construction work-in-progress</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross">71,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20191231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ConstructionWorkInProgressMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"><span style="-sec-ix-hidden: xdx2ixbrl0648">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20201231_pp0p0" style="text-align: right" title="Property and equipment, gross">18,651,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_c20191231_pp0p0" style="text-align: right" title="Property and equipment, gross">17,314,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation and amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization">7,329,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_c20191231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation and amortization">4,157,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">11,322,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentNet_c20191231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">13,157,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881721352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LICENSED TECHNOLOGY (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock', window );">SCHEDULE OF LICENSED TECHNOLOGY</a></td>
<td class="text"><p id="xdx_891_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zFg3WthQ3lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Licensed
technology consists of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span><span id="xdx_8B5_zc5gUMez5Orj" style="display: none">SCHEDULE OF LICENSED TECHNOLOGY</span></span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20201231_zjdPQhj3zRG5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20191231_zOP62OQFJENh" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzf5w_zLGfmizj38i7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 56%; text-align: left">Licensed technology</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">2,156,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">42,606,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzf5w_zG4LQ3NiLmbg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less accumulated amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">656,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,428,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzf5w_z4YoST0v258e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Licensed technology, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">36,178,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock', window );">SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS</a></td>
<td class="text"><p id="xdx_89F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zw3PF8f756fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
aggregate estimated amortization expense for intangible assets remaining as of December 31, 2020 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zNN8VD8P5via" style="display: none">SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zhB7IXCmjUn8">Dec 31, 2020</td><td>&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzykj_zlsVxhCzrda6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: center">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">117,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzykj_zPWiarWvF8N6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzykj_zVQL9equncBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzykj_zJLoOUSwL3A7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzykj_z4tQf9nEJr3i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzykj_z1zpclOJolj5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: center; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">915,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzykj_z3Zp5J9VZtff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883039704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE MEASUREMENTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock', window );">SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS</a></td>
<td class="text"><p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zX2CDIlSaF46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Financial
assets and liabilities measured at fair value on a recurring and non-recurring basis as of December 31, 2020 and 2019 are summarized
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zIKKpzIZxJL1" style="display: none">SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total Gains/(Losses)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 18%; text-align: justify">Short-term investments</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets">82,438,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0741">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets">82,438,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0745">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0747">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Non-recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Licensed technology, net</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">1,500,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0751">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0753">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">1,500,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss">(32,916,000</span></td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0767">-</span></span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Description</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total Gains/(Losses)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Short-term investments</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0771">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0775">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0777">-</span></span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Non-recurring</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 18%; text-align: left">Licensed technology, net</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">36,178,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0781">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0783">-</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">36,178,000</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90D_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss">(367,000</span></td><td style="width: 1%; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0791">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pip0" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AssetsFairValueDisclosure_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets">32,466,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_901_ecustom--FairValueDisclosureOfGainLoss_c20191231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0797">-</span></span></td><td style="text-align: left">&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290889828328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK-BASED COMPENSATION (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED</a></td>
<td class="text"><p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_z2jy9f0w7KSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
used the following weighted-average assumptions to estimate the grant date fair value of the stock options granted for the years
indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zBrB1RsxjaPh" style="display: none">SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 56%; text-align: justify">Expected volatility</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20200101__20201231_zQRUlwT58Y17" style="width: 18%; text-align: right" title="Expected volatility">110</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pii_dp_c20190101__20191231_zZ2W6duxKE32" style="width: 18%; text-align: right" title="Expected volatility">108</td><td style="width: 1%; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Expected term</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zMXiPsef8C4f" title="Expected term">6.2</span> years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20190101__20191231_zjlKGRP9zRYc" title="Expected term">5.1</span> years</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20200101__20201231_zTJzwv8Kht1h" style="text-align: right" title="Risk-free interest rate">0.30</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pii_dp_c20190101__20191231_z9HBH5YK2Co7" style="text-align: right" title="Risk-free interest rate">2.21</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20200101__20201231_zlzfLmYFjy2e" style="text-align: right" title="Expected dividend yield">0.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pii_dp_c20190101__20191231_zRbyx9r7M3le" style="text-align: right" title="Expected dividend yield">0.00</td><td style="text-align: left">%</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">SCHEDULE OF OPTIONS ACTIVITY</a></td>
<td class="text"><p id="xdx_898_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_z3W3AO3NHIob" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Summarized
stock option information for the 2015 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b><span id="xdx_8B2_zYTehKFl6Ryg" style="display: none">SCHEDULE
OF OPTIONS ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> average<br/> exercise<br/> &#160;price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Outstanding options at January 1, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zoAEkkBEmvbd" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options">5,525,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJPZ0c9Z91Mk" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options">8.08</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Granted, fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--FairValueOfGranted_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted">5.14</span> per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value">1,490,490</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value">6.53</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAyjzQvdsraj" style="text-align: right" title="Options, Exercised">(303,129</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised">3.20</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY05HZaz9Bfl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(917,371</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">7.95</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zJBEn2XkLWyh" style="text-align: right" title="Ending balance, Options, Outstanding options">5,795,395</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zQvkh35aFag5" style="text-align: right" title="Ending balance, Options, Outstanding options">7.96</td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding options at January 01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zxRSjXUxWsl" style="text-align: right">5,795,395</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zXDrjCFt8Jsa" style="text-align: right" title="Ending balance, Options, Outstanding options">7.96</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted, fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE9QVElPTlMgQUNUSVZJVFkgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_ecustom--FairValueOfGranted_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" title="Fair value of granted">1.88</span> per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Options, Granted, fair value">2,645,146</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Granted, fair value">2.26</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zY3BTuJsjCI7" style="text-align: right" title="Options, Exercised">(77,560</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="text-align: right" title="Weighted- average exercise price, Exercised">2.28</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zvyowiadXJrd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(2,802,242</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">6.52</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding options at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zOoWDWVjCMtf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">5,560,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zRwjuvsUeWJk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">2.21</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Non-vested options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zfSgXJ4vOQah" style="text-align: right" title="Options, Non-vested options">2,342,706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm5trefNZul9" style="text-align: right" title="Weighted- average exercise price, Non-vested options">8.78</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Non-vested options at December 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zAaUV5VfRr15" style="text-align: right" title="Options, Non-vested options">2,507,203</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zmCfTwtJNdWb" style="text-align: right" title="Weighted- average exercise price, Non-vested options">1.29</td><td style="text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock', window );">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</a></td>
<td class="text"><p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zm9E7FSI9ecg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further
information regarding options outstanding under the 2015 Equity Incentive Plan as of December 31, 2020 is summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zQcnVMwIbBhb" style="display: none">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Range of exercise prices</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit">1.02</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding">4,562,630</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zspCdms9bxX" title="Weighted-average Remaining life in years">7.8</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price">1.20</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable">2,077,915</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zNbMj97YSVwc" title="Weighted-average Remaining life in years, exercisable">6.3</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 8%; text-align: right" title="Weighted-average Exercise price, exercisable">1.23</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit">2.31</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit">2.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding">161,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zK0bpEGYAaT7" title="Weighted-average Remaining life in years">1.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price">2.31</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable">161,642</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zfJX6SirOLX2" title="Weighted-average Remaining life in years, exercisable">1.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">2.31</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, lower limit">4.38</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Range of exercise price, upper limit">4.78</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options outstanding">357,925</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zPQq5sPNXvb6" title="Weighted-average Remaining life in years">3.2</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price">4.43</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Number of options exercisable">357,925</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zW0hy4AZ6VN9" title="Weighted-average Remaining life in years, exercisable">3.2</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">4.43</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, lower limit">6.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Range of exercise price, upper limit">7.42</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options outstanding">298,865</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zOqENbOJ0JO9" title="Weighted-average Remaining life in years">2.6</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price">7.33</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Number of options exercisable">298,865</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_zyBJyGBOWHA2" title="Weighted-average Remaining life in years, exercisable">2.6</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFourMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">7.33</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, lower limit">8.54</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Range of exercise price, upper limit">13.65</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options outstanding">66,567</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zCtFwC51q9Eb" title="Weighted-average Remaining life in years">6.5</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price">13.26</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Number of options exercisable">47,817</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_zmuoNTncqZYc" title="Weighted-average Remaining life in years, exercisable">6.3</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeFiveMember_pii" style="text-align: right" title="Weighted-average Exercise price, exercisable">13.10</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit">14.45</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit">16.02</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding">113,110</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zl1DbFRLYf2d" title="Weighted-average Remaining life in years">1.1</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price">15.96</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable">109,372</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_zD4S990kAUP5" title="Weighted-average Remaining life in years, exercisable">1.0</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeSixMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price, exercisable">15.96</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding">5,560,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable">3,053,536</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock', window );">SUMMARY OF RESTRICTED STOCK ACTIVITY</a></td>
<td class="text"><p id="xdx_89A_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember_zck2Lfk4aa98" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Common Stock</i>: Summarized stock option information for the 2015 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b><span id="xdx_8B6_zjzyhcSKhrC1" style="display: none">SUMMARY
OF RESTRICTED STOCK ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Restricted<br/> common <br/> stock <br/> awards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> average<br/> grant date<br/> fair value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding awards at January 1, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zWXtuYjxUXOe" style="text-align: right" title="Beginning balance, Restricted common stock awards, Outstanding awards"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zXwPPXDDLt16" style="text-align: right" title="Beginning balance, Weighted-average grant date fair value, Outstanding awards"><span style="-sec-ix-hidden: xdx2ixbrl1075">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Restricted common stock awards, Granted">376,625</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="width: 14%; text-align: right" title="Weighted-average grant date fair value, Granted">3.14</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Vested</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zdGvhYhyIzI3" style="text-align: right" title="Restricted common stock awards, Vested"><span style="-sec-ix-hidden: xdx2ixbrl1081">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested"><span style="-sec-ix-hidden: xdx2ixbrl1083">-</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z5pQ7C2srTnj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards">(22,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited">3.14</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding awards at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zgagtqLU4eU3" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards">354,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMjfZ9buiv07" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards">3.14</td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding awards at January  01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z6G48rOnM7fe" style="text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards">354,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCP95cm4ms87" style="text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards">3.14</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Restricted common stock awards, Granted">5,290,312</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Granted">1.75</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Vested</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zizjbwH1rRek" style="text-align: right" title="Restricted common stock awards, Vested">(817,054</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="text-align: right" title="Weighted-average grant date fair value, Vested">2.26</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zzL1vsKP7Qcj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Restricted common stock awards">(1,875,384</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted-average grant date fair value, Forfeited">1.75</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding awards at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zcusEyId5y3i" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Restricted common stock awards, Outstanding awards">2,952,499</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFifteenEquityIncentivePlanMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zTGKg3jzB3lh" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Weighted-average grant date fair value, Outstanding awards">1.78</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">SCHEDULE OF OPTIONS ACTIVITY</a></td>
<td class="text"><p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z0Pvj1zxmol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Summarized
information for the 2005 Equity Incentive Plan is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_z4nm4trXQeCb" style="display: none">SCHEDULE OF OPTIONS ACTIVITY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> average<br/> exercise<br/> price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Outstanding options at January 1, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5211kRYh76" style="width: 14%; text-align: right" title="Beginning balance, Options, Outstanding options">316,400</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1FzXB8JhU13" style="width: 14%; text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options">14.15</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zDMDXx4ajCWa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(56,400</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">19.75</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>Outstanding options at December 31, 2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zTSiSI1FRTYi" style="text-align: right" title="Ending balance, Options, Outstanding options">260,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20190101__20191231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zJ2BywOPz6B" style="text-align: right" title="Ending balance, Options, Outstanding options">12.94</td><td style="text-align: left">&#160;</td></tr>
<tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding options at January 01, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1O2P7XHfgy" style="text-align: right" title="Beginning balance, Options, Outstanding options">260,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z5yrVpnLPva1" style="text-align: right" title="Beginning balance, Weighted- average exercise price, Outstanding options">12.94</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Expired/forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_pii_di_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z1beNJVZbMmh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Options, Expired/forfeited">(135,200</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted- average exercise price, Expired/forfeited">6.80</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding options at December 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zcP7hU4gQl48" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">124,800</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pii_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_zQVInL9eBbCf" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance, Options, Outstanding options">8.55</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock', window );">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</a></td>
<td class="text"><p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_z84ZgKQlu7n" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Further
information regarding options outstanding under the 2005 Equity Incentive Plan as of December 31, 2020 is summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zF45fwrwkik9" style="display: none">SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Range of exercise prices</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of options exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining life in years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, lower limit">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Range of exercise price, upper limit">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options outstanding">80,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zLHyMzPogB8c" title="Weighted-average Remaining life in years">3.2</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Weighted-average Exercise price">1.28</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" style="width: 9%; text-align: right" title="Number of options exercisable">80,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_zcLIqtn2HkT9" title="Weighted-average Remaining life in years, exercisable">3.2</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 8%; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeOneMember_pii" title="Weighted-average Exercise price, exercisable">1.28</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, lower limit">11.50</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Range of exercise price, upper limit">18.50</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options outstanding">42,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zUBi7t7aDb4c" title="Weighted-average Remaining life in years">2.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Weighted-average Exercise price">18.17</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" style="text-align: right" title="Number of options exercisable">42,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_zXpgjAXuCINi" title="Weighted-average Remaining life in years, exercisable">2.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeTwoMember_pii" title="Weighted-average Exercise price, exercisable">18.17</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, lower limit">30.50</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Range of exercise price, upper limit">113.50</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options outstanding">2,800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zuMJ7J3kCtPf" title="Weighted-average Remaining life in years">0.6</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="padding-bottom: 1.5pt; text-align: right" title="Weighted-average Exercise price">72.00</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of options exercisable">2,800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200101__20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_zsycGNgqgFk2" title="Weighted-average Remaining life in years, exercisable">0.6</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--RangeThreeMember_pii" title="Weighted-average Exercise price, exercisable">72.00</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options outstanding">124,800</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20201231__us-gaap--PlanNameAxis__custom--TwoThousandFiveEquityIncentivePlanMember_pii" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options exercisable">124,800</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883236328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">SCHEDULE OF INCOME TAX EXPENSE</a></td>
<td class="text"><p id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_z2YwDtcAlxkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Income
tax expense differs from the statutory amounts for each of the following years:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zpaB9ugtiaxd" style="display: none">SCHEDULE OF INCOME TAX EXPENSE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49C_20200101__20201231_zJC07FJ6Ao8e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_491_20190101__20191231_zluSxEg92LC2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzRkk_z3MQ5ku3n7S7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Income taxes at U.S. statutory rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(17,689,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(16,020,000</td><td style="width: 1%; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--IncometaxReconciliationCurrentYearReserve_maITEBzRkk_z2UonL1AxWKk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Current year reserve</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,020,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,976,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzRkk_zQoDfKx6bKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Expenses not deductible</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,669,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">44,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzRkk_zPRzHpl3AXzc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1232">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1233">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zCxcv352oEV7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Deferred
taxes are provided for the temporary differences between the financial reporting bases and the tax bases of our assets and liabilities.
The temporary differences that give rise to deferred tax assets and liabilities were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.7pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zjXX0jCNOBFd" style="display: none">SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20201231_zwzckIdmsKt3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20191231_zw1xMRiFCZ7a" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: justify">Deferred tax assets (liabilities):</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGzzCb_z2lO3AzXRly2" style="vertical-align: bottom; background-color: White">
    <td style="width: 56%; text-align: justify">Net operating loss carryforwards</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">61,062,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">50,802,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness_iI_pp0p0_maDTAGzzCb_zMGhYbDDP9hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">General business credit carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,398,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,939,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--DeferredTaxAssetsStateTaxes_iI_pp0p0_maDTAGzzCb_zMyf08UdlNQ5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">State credits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,857,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,934,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_ecustom--DeferredTaxLiabilitiesPropertyPlantAndEquipments_iNI_pp0p0_di_msDTAGzzCb_zEXt2HAK6ea8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Property, equipment and goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(28,000</td><td style="text-align: left">)</td></tr>
<tr id="xdx_408_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_pp0p0_maDTAGzzCb_zBuKAWnareV5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,551,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,960,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40B_eus-gaap--DeferredTaxAssetsDeferredIncome_iI_pp0p0_maDTAGzzCb_zVcrXIE2alf3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40E_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_pp0p0_maDTAGzzCb_zrJNo8AgUbo4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">312,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,625,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTAGzzCb_zwVsY2aRQ6wd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">70,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">28,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGzzCb_maDTALNzbeO_zyEJvZ3yOCXk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Gross deferred tax assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78,320,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,322,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzbeO_z8ch6YXuO5a5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(78,320,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(67,322,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
<tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzbeO_z92wnQh6TaTi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net deferred taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1267">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1268">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock', window );">SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS</a></td>
<td class="text"><p id="xdx_890_ecustom--SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock_zLRwgep0pYMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zzAVvVGuTvcg" style="display: none">SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Net operating <br/> loss carryforwards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">General business credit<br/> carryforwards</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="Net operating loss carryforwards">5,378,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyOneMember_pp0p0" style="width: 16%; text-align: right" title="General business credit carryforwards">56,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards">8,230,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyTwoMember_pp0p0" style="text-align: right" title="General business credit carryforwards">431,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards">5,434,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyThreeMember_pp0p0" style="text-align: right" title="General business credit carryforwards">362,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="Net operating loss carryforwards">8,711,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFourMember_pp0p0" style="text-align: right" title="General business credit carryforwards">287,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zt5xzsBpSFwl" style="text-align: right" title="Net operating loss carryforwards">2,370,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--TaxCreditCarryforwardAmount_iI_pp0p0_c20201231__us-gaap--TaxPeriodAxis__custom--TaxYearTwoThousandTwentyFiveMember_zZvndsT0yo49" style="text-align: right" title="General business credit carryforwards">182,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--OperatingLossCarryforwards_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Net operating loss carryforwards">97,576,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--TaxCreditCarryforwardAmount_c20201231__us-gaap--TaxPeriodAxis__custom--ThereafterMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="General business credit carryforwards">3,080,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLossCarryforwards_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Net operating loss carryforwards">127,699,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--TaxCreditCarryforwardAmount_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="General business credit carryforwards">4,398,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of carryforwards expire [Table Text Block]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881669960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeaseCostTableTextBlock', window );">SCHEDULE OF COMPONENTS OF LEASE COST</a></td>
<td class="text"><p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zjWagxpqPkTe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Components
of lease cost under ASC 842 for the years ended December 31, 2020 and 2019 are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;
<span id="xdx_8BF_zkRdJ2SKEEBk" style="display: none">SCHEDULE OF COMPONENTS OF LEASE COST</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20200101__20201231_z5IRAcr0Aucc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_494_20190101__20191231_zJ8mi4Dn0N9e" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the years ended December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2019</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr id="xdx_403_eus-gaap--OperatingLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Operating lease cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,736,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,591,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr id="xdx_400_eus-gaap--VariableLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Variable lease cost</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">337,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">322,000</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_eus-gaap--ShortTermLeaseCost_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Short-term lease cost</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">61,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">133,000</td><td style="text-align: left">&#160;</td></tr>
</table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock', window );">SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES</a></td>
<td class="text"><p id="xdx_899_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zRcSf68wGvh8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table presents information about the amount and timing of cash flows arising from operating leases under ASC 842 as
of December 31, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 13.5pt; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;
<span id="xdx_8B2_zAHWqlfy00Dc" style="display: none">SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">Maturity of lease liabilities:</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">2021</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_c20201231_pp0p0" style="width: 16%; text-align: right" title="2021">1,713,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_c20201231_pp0p0" style="text-align: right" title="2022">1,727,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_c20201231_pp0p0" style="text-align: right" title="2023">1,741,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_c20201231_pp0p0" style="text-align: right" title="2024">1,781,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_c20201231_pp0p0" style="text-align: right" title="2025">1,799,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Thereafter">87,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total undiscounted operating lease payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20201231_pp0p0" style="text-align: right" title="Total undiscounted operating lease payments">8,848,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: imputed interest">1,875,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Present value of operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20201231_zZnOMzljAETf" style="border-bottom: Black 2.5pt double; text-align: right" title="Present value of operating lease liabilities">6,973,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: left">Balance sheet classification:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--OperatingLeaseLiabilityCurrent_c20201231_pp0p0" style="text-align: right" title="Current portion of lease liability">1,713,000</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20201231_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Long-term lease liability">5,260,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiability_c20201231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total operating lease liabilities">6,973,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-decoration: underline; text-align: left">Other information:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Weighted-average remaining lease term for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20201231_zVH6104n5bhd" title="Weighted-average remaining lease term for operating leases">61</span>
months</span></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Weighted-average discount rate for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pii_dp_c20201231_zPERb2mFq9b7" style="text-align: right" title="Weighted-average discount rate for operating leases">9.6</td><td style="text-align: left">%</td></tr>
</table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Schedule of Supplemental Cash Flow Information Related to Leases [Table Text Block]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseCostTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseCostTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290889793064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">8,638,038<span></span>
</td>
<td class="nump">6,480,020<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">70,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">2,952,499<span></span>
</td>
<td class="nump">354,625<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=abeo_StockOptionsMember', window );">Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems', window );"><strong>Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Total</a></td>
<td class="nump">5,685,539<span></span>
</td>
<td class="nump">6,055,395<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_RestrictedStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=us-gaap_RestrictedStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=abeo_StockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=abeo_StockOptionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290887204120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF STOCK BASED COMPENSATION (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">$ 5,853,000<span></span>
</td>
<td class="nump">$ 7,338,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense', window );">Tax benefit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax', window );">Stock based compensation expense, net of tax</a></td>
<td class="nump">5,853,000<span></span>
</td>
<td class="nump">7,338,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember', window );">Share-based Payment Arrangement, Option [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">5,853,000<span></span>
</td>
<td class="nump">7,338,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember', window );">Share-based Payment Arrangement, Option [Member] | Research and Development Expense [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">3,126,000<span></span>
</td>
<td class="nump">3,932,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember', window );">Share-based Payment Arrangement, Option [Member] | Selling, General and Administrative Expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">2,727,000<span></span>
</td>
<td class="nump">3,406,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">2,334,000<span></span>
</td>
<td class="nump">899,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense', window );">Tax benefit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax', window );">Stock based compensation expense, net of tax</a></td>
<td class="nump">2,334,000<span></span>
</td>
<td class="nump">899,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedStockExpense', window );">Restricted stock-based compensation expense included in operating expense</a></td>
<td class="nump">2,334,000<span></span>
</td>
<td class="nump">899,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member] | Research and Development Expense [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">957,000<span></span>
</td>
<td class="nump">454,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member] | Selling, General and Administrative Expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock based compensation expense</a></td>
<td class="nump">$ 1,377,000<span></span>
</td>
<td class="nump">$ 445,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of expense for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of tax benefit for recognition of expense of award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedStockExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for award of restricted stock or unit under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedStockExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementLocationAxis=us-gaap_SellingGeneralAndAdministrativeExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886555304">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($) </div>
<div>Integer</div>
</th>
<th class="th">
<div>Oct. 31, 2020 </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeaseDescriptionLineItems', window );"><strong>Lessor, Lease, Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsAndShortTermInvestments', window );">Cash, cash equivalents and short-term investments</a></td>
<td class="nump">$ 95,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsNet', window );">Net assets</a></td>
<td class="nump">102,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_NetCashProvidedByUsedInOperatingActivity', window );">Net cash used in operating activities</a></td>
<td class="nump">35,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_NoncashLicensedTechnologyImpairmentCharge', window );">Non-cash licensed technology impairment charge</a></td>
<td class="nump">32,900,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">$ 32,466,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,466,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NumberOfOperatingSegments', window );">Number of Operating Segments | Integer</a></td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=abeo_PreFundedWarrantMember', window );">Pre-Funded Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeaseDescriptionLineItems', window );"><strong>Lessor, Lease, Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants converted to shares | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,017,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember', window );">Equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeaseDescriptionLineItems', window );"><strong>Lessor, Lease, Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property and equipment estimated useful lives</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember', window );">Equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeaseDescriptionLineItems', window );"><strong>Lessor, Lease, Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property and equipment estimated useful lives</a></td>
<td class="text">7 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember', window );">Leasehold Improvements [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeaseDescriptionLineItems', window );"><strong>Lessor, Lease, Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property and equipment estimated useful lives</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember', window );">Leasehold Improvements [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LessorLeaseDescriptionLineItems', window );"><strong>Lessor, Lease, Description [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Property and equipment estimated useful lives</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_NetCashProvidedByUsedInOperatingActivity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net cash provided by used in operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_NetCashProvidedByUsedInOperatingActivity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_NoncashLicensedTechnologyImpairmentCharge">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Non-cash licensed technology impairment charge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_NoncashLicensedTechnologyImpairmentCharge</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of net assets (liabilities).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=77885760&amp;loc=SL35686385-199418<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 205<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=118262037&amp;loc=d3e9915-115836<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874367-224272<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401414&amp;loc=d3e604008-122996<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -URI http://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874367-224272<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsAndShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsAndShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120320667&amp;loc=SL49117168-202975<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13770-109266<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LessorLeaseDescriptionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LessorLeaseDescriptionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NumberOfOperatingSegments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8672-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NumberOfOperatingSegments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=abeo_PreFundedWarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis=abeo_PreFundedWarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_EquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881656168">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">U.S. government and agency securities and treasuries</a></td>
<td class="nump">$ 82,438,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(6))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121558606&amp;loc=SL82898722-210454<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121553693&amp;loc=d3e26610-111562<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (aa)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleSecuritiesDebtSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290898033976">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SHORT-TERM INVESTMENTS (Details Narrative)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis', window );">Debt Securities, Available-for-sale, Amortized Cost</a></td>
<td class="nump">$ 82,448,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 320<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121645371&amp;loc=d3e27161-111563<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121558606&amp;loc=SL82898722-210454<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290887000136">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 18,651,000<span></span>
</td>
<td class="nump">$ 17,314,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation and amortization</a></td>
<td class="nump">7,329,000<span></span>
</td>
<td class="nump">4,157,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">11,322,000<span></span>
</td>
<td class="nump">13,157,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_LaboratoryEquipmentMember', window );">Laboratory Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">8,160,000<span></span>
</td>
<td class="nump">7,031,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_FurnitureAndOfficeEquipmentMember', window );">Furniture and Office Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,818,000<span></span>
</td>
<td class="nump">1,710,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember', window );">Leasehold Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">8,602,000<span></span>
</td>
<td class="nump">8,573,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_ConstructionWorkInProgressMember', window );">Construction Work-in-Progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 71,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_LaboratoryEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_LaboratoryEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_FurnitureAndOfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_FurnitureAndOfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_ConstructionWorkInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abeo_ConstructionWorkInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881633912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">$ 3.2<span></span>
</td>
<td class="nump">$ 2.6<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290884518440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF LICENSED TECHNOLOGY (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Licensed technology</a></td>
<td class="nump">$ 2,156,000<span></span>
</td>
<td class="nump">$ 42,606,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization', window );">Less accumulated amortization</a></td>
<td class="nump">656,000<span></span>
</td>
<td class="nump">6,428,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Licensed technology, net</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="nump">$ 36,178,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 928<br> -SubTopic 340<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6473545&amp;loc=d3e61844-108004<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120154696&amp;loc=d3e54445-107959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290887348296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', window );">2021</a></td>
<td class="nump">$ 117,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', window );">2022</a></td>
<td class="nump">117,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', window );">2023</a></td>
<td class="nump">117,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', window );">2024</a></td>
<td class="nump">117,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive', window );">2025</a></td>
<td class="nump">117,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive', window );">Thereafter</a></td>
<td class="nump">915,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Licensed technology, net</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="nump">$ 36,178,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for asset, excluding financial asset and goodwill, lacking physical substance with finite life expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=120154696&amp;loc=d3e54445-107959<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886370936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LICENSED TECHNOLOGY (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Nov. 04, 2020</div></th>
<th class="th"><div>Apr. 17, 2020</div></th>
<th class="th"><div>Apr. 02, 2020</div></th>
<th class="th"><div>Nov. 04, 2018</div></th>
<th class="th"><div>May 15, 2015</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Nov. 04, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForRoyalties', window );">Payments for Royalties</a></td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to Related Parties, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,515,000<span></span>
</td>
<td class="nump">$ 27,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProgramRightsObligationsCurrent', window );">Program Rights Obligations, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPayableCurrentAndNoncurrent', window );">Interest Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov.  04,  2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_LicenseTerminationDate', window );">License termination date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">May  02,  2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Instrument, Periodic Payment, Principal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCostAndExpenseOperating', window );">Non-cash licensed technology impairment charge</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,916,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfIntangibleAssets', window );">Amortization of intangible assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,400,000<span></span>
</td>
<td class="nump">$ 5,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=abeo_AbeonaTherapeuticsLlcMember', window );">Abeona Therapeutics LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-lived intangible asset, useful life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">20 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_OriginalLicenseAgreementMember', window );">Original License Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProgramRightsObligationsCurrent', window );">Program Rights Obligations, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_AmendedAgreementMember', window );">Eb Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProgramRightsObligationsCurrent', window );">Program Rights Obligations, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_AmendedAgreementMember', window );">Eb Agreement [Member] | Non cash Or Part Non cash Acquisition Non cash Financial Or Equity Instrument Consideration Value Of Warrants Issued1</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProgramRightsObligationsCurrent', window );">Program Rights Obligations, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LegalEntityAxis=abeo_REGENXBIOMember', window );">REGENXBIO [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_DebtInstrumentPeriodicRemainsDue', window );">Due remains value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember', window );">Licensing Agreements [Member] | REGENXBIO [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RoyaltyExpense', window );">Royalty Expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 180,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForRoyalties', window );">Payments for Royalties</a></td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_PaymentForExecutionOfContracts', window );">IncomeTax Reconciliation Current Year Reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to Related Parties, Current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife', window );">Finite-lived intangible asset, useful life</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LossContingencyAccrualAtCarryingValue', window );">Loss Contingency Accrual</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForLegalSettlements', window );">Payments for Legal Settlements</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember', window );">Licensing Agreements [Member] | REGENXBIO [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems', window );"><strong>Indefinite-lived Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_DebtInstrumentPeriodicRemainsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Due remains value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_DebtInstrumentPeriodicRemainsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_LicenseTerminationDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>License termination date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_LicenseTerminationDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_PaymentForExecutionOfContracts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Payment on Execution of Contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_PaymentForExecutionOfContracts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=119993939&amp;loc=d3e28551-108399<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments applied to principal.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPayableCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest payable on debt, including, but not limited to, trade payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPayableCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LossContingencyAccrualAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of loss contingency liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121557415&amp;loc=d3e14326-108349<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LossContingencyAccrualAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostAndExpenseOperating">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCostAndExpenseOperating</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForLegalSettlements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid for the settlement of litigation or for other legal issues during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForLegalSettlements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRoyalties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid for royalties during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRoyalties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProgramRightsObligationsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligations related to rights to programming, including, but not limited to, feature films and episodic series, acquired under license agreements that will be paid within the next twelve months.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProgramRightsObligationsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RoyaltyExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120395209&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RoyaltyExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=abeo_AbeonaTherapeuticsLlcMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=abeo_AbeonaTherapeuticsLlcMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abeo_OriginalLicenseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abeo_OriginalLicenseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abeo_AmendedAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abeo_AmendedAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardDateAxis=abeo_AprilOneTwentyTwentyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardDateAxis=abeo_AprilOneTwentyTwentyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=abeo_REGENXBIOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=abeo_REGENXBIOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886855896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOAN PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 02, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,758,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abeo_PaycheckProtectionProgramMember', window );">Paycheck Protection Program [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from loan</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt interest rate</a></td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121586364&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abeo_PaycheckProtectionProgramMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abeo_PaycheckProtectionProgramMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886428856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember', window );">Short Term Investment [Member] | Fair Value, Recurring [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">$ 82,438,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_FairValueDisclosureOfGainLoss', window );">Fair value disclosure of gain loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember', window );">Short Term Investment [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember', window );">Short Term Investment [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">82,438,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember', window );">Short Term Investment [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_LicensedTechnologyNetMember', window );">Licensed Technology Net [Member] | Fair Value, Nonrecurring [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">1,500,000<span></span>
</td>
<td class="nump">36,178,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_FairValueDisclosureOfGainLoss', window );">Fair value disclosure of gain loss</a></td>
<td class="num">(32,916,000)<span></span>
</td>
<td class="num">(367,000)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_LicensedTechnologyNetMember', window );">Licensed Technology Net [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_LicensedTechnologyNetMember', window );">Licensed Technology Net [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_LicensedTechnologyNetMember', window );">Licensed Technology Net [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">1,500,000<span></span>
</td>
<td class="nump">36,178,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_GoodwillMember', window );">Goodwill [Member] | Fair Value, Nonrecurring [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">32,466,000<span></span>
</td>
<td class="nump">32,466,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_FairValueDisclosureOfGainLoss', window );">Fair value disclosure of gain loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_GoodwillMember', window );">Goodwill [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_GoodwillMember', window );">Goodwill [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=us-gaap_GoodwillMember', window );">Goodwill [Member] | Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">$ 32,466,000<span></span>
</td>
<td class="nump">$ 32,466,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_FairValueDisclosureOfGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value disclosure of gain loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_FairValueDisclosureOfGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsFairValueDisclosure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=117815213&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsFairValueDisclosure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=abeo_LicensedTechnologyNetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=abeo_LicensedTechnologyNetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=us-gaap_GoodwillMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_GoodwillMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886823000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCKHOLDERS&#8217; EQUITY (Details Narrative) - USD ($)<br> $ / shares in Units, $ in Millions</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 24, 2019</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_PrefundedWarrantsExercisedAndConvertedShares', window );">Pre-funded warrants exercised and converted shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,017,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=abeo_NonPreFundedWarrantsMember', window );">Non-Pre-Funded Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Warrants to purchase</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=abeo_NonPreFundedWarrantsMember', window );">Non-Pre-Funded Warrants [Member] | Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_WarrantExpirationDescription', window );">Warrant expiration, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">expired unexercised during 2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=abeo_TwoThousandNineteenPublicOfferingMember', window );">2019 Public Offering [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common shares</a></td>
<td class="nump">32,382,945<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Shares issued, price per share</a></td>
<td class="nump">$ 2.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common shares, value</a></td>
<td class="nump">$ 103.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=abeo_TwoThousandNineteenPublicOfferingMember', window );">2019 Public Offering [Member] | Pre - Funded Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Warrants to purchase</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,017,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price</a></td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=abeo_TwoThousandNineteenPublicOfferingMember', window );">2019 Public Offering [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightLineItems', window );"><strong>Class of Warrant or Right [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightOutstanding', window );">Warrants to purchase</a></td>
<td class="nump">9,017,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price</a></td>
<td class="nump">$ 2.4999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_PrefundedWarrantsExercisedAndConvertedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Pre-funded warrants exercised and converted shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_PrefundedWarrantsExercisedAndConvertedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_WarrantExpirationDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Warrant expiration, description.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_WarrantExpirationDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssuedPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share or per unit amount of equity securities issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssuedPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=abeo_NonPreFundedWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=abeo_NonPreFundedWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=abeo_TwoThousandNineteenPublicOfferingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=abeo_TwoThousandNineteenPublicOfferingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=abeo_PreFundedWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=abeo_PreFundedWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886922552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Aug. 14, 2020</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenue from Contract with Customer, Excluding Assessed Tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAndnventoryPurchaseAgreementsMember', window );">Sublicense Andnventory Purchase Agreements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityRevenueRecognized', window );">Fixed consideration</a></td>
<td class="nump">$ 7,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAndnventoryPurchaseAgreementsMember', window );">Sublicense Andnventory Purchase Agreements [Member] | Event Based Milestone Payments [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized', window );">Milestone payments</a></td>
<td class="nump">26,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAndnventoryPurchaseAgreementsMember', window );">Sublicense Andnventory Purchase Agreements [Member] | Sales Based Milestone Payments [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized', window );">Milestone payments</a></td>
<td class="nump">$ 30,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAndnventoryPurchaseAgreementsMember', window );">Sublicense Andnventory Purchase Agreements [Member] | License [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenue from Contract with Customer, Excluding Assessed Tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAgreementMember', window );">Sublicense Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityRevenueRecognized', window );">Fixed consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000.0<span></span>
</td>
<td class="nump">3,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAgreementMember', window );">Sublicense Agreement [Member] | Event Based Milestone Payments [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized', window );">Milestone payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAgreementMember', window );">Sublicense Agreement [Member] | Sales Based Milestone Payments [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized', window );">Milestone payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAgreementMember', window );">Sublicense Agreement [Member] | License [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisaggregationOfRevenueLineItems', window );"><strong>Disaggregation of Revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenue from Contract with Customer, Excluding Assessed Tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized arising from contract liability from change in timeframe for performance obligation to be satisfied.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130551-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityRevenueRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityRevenueRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisaggregationOfRevenueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisaggregationOfRevenueLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8906-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9031-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130543-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e9054-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=121604090&amp;loc=SL49130545-203045<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAndnventoryPurchaseAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abeo_SublicenseAndnventoryPurchaseAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=abeo_EventBasedMilestonePaymentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=abeo_EventBasedMilestonePaymentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=abeo_SalesBasedMilestonePaymentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=abeo_SalesBasedMilestonePaymentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=us-gaap_LicenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=us-gaap_LicenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abeo_SublicenseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abeo_SublicenseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290884457080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract', window );"><strong>Share-based Payment Arrangement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">110.00%<span></span>
</td>
<td class="nump">108.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term</a></td>
<td class="text">6 years 2 months 12 days<span></span>
</td>
<td class="text">5 years 1 month 6 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk-free interest rate</a></td>
<td class="nump">0.30%<span></span>
</td>
<td class="nump">2.21%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Expected dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=115993241&amp;loc=d3e301413-122809<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290889892104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF OPTIONS ACTIVITY (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Beginning balance, Options, Outstanding options</a></td>
<td class="nump">5,795,395<span></span>
</td>
<td class="nump">5,525,405<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Beginning balance, Weighted- average exercise price, Outstanding options</a></td>
<td class="nump">$ 7.96<span></span>
</td>
<td class="nump">$ 8.08<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options, Granted, fair value</a></td>
<td class="nump">2,645,146<span></span>
</td>
<td class="nump">1,490,490<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted- average exercise price, Granted, fair value</a></td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="nump">$ 6.53<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Options, Exercised</a></td>
<td class="num">(77,560)<span></span>
</td>
<td class="num">(303,129)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Weighted- average exercise price, Exercised</a></td>
<td class="nump">$ 2.28<span></span>
</td>
<td class="nump">$ 3.20<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod', window );">Options, Expired/forfeited</a></td>
<td class="num">(2,802,242)<span></span>
</td>
<td class="num">(917,371)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Weighted- average exercise price, Expired/forfeited</a></td>
<td class="nump">$ 6.52<span></span>
</td>
<td class="nump">$ 7.95<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Ending balance, Options, Outstanding options</a></td>
<td class="nump">5,560,739<span></span>
</td>
<td class="nump">5,795,395<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Ending balance, Options, Outstanding options</a></td>
<td class="nump">$ 2.21<span></span>
</td>
<td class="nump">$ 7.96<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Options, Non-vested options</a></td>
<td class="nump">2,507,203<span></span>
</td>
<td class="nump">2,342,706<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Weighted- average exercise price, Non-vested options</a></td>
<td class="nump">$ 1.29<span></span>
</td>
<td class="nump">$ 8.78<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Beginning balance, Options, Outstanding options</a></td>
<td class="nump">260,000<span></span>
</td>
<td class="nump">316,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Beginning balance, Weighted- average exercise price, Outstanding options</a></td>
<td class="nump">$ 12.94<span></span>
</td>
<td class="nump">$ 14.15<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod', window );">Options, Expired/forfeited</a></td>
<td class="num">(135,200)<span></span>
</td>
<td class="num">(56,400)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice', window );">Weighted- average exercise price, Expired/forfeited</a></td>
<td class="nump">$ 6.80<span></span>
</td>
<td class="nump">$ 19.75<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Ending balance, Options, Outstanding options</a></td>
<td class="nump">124,800<span></span>
</td>
<td class="nump">260,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Ending balance, Options, Outstanding options</a></td>
<td class="nump">$ 8.55<span></span>
</td>
<td class="nump">$ 12.94<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)-(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price of options that were either forfeited or expired.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)-(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which option holders acquired shares when converting their stock options into shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of non-vested options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of non-vested options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=109259400&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881612536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_FairValueOfGranted', window );">Fair value of granted</a></td>
<td class="nump">$ 1.88<span></span>
</td>
<td class="nump">$ 5.14<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_FairValueOfGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of granted.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_FairValueOfGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290879208680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">5,560,739<span></span>
</td>
<td class="nump">5,795,395<span></span>
</td>
<td class="nump">5,525,405<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 2.21<span></span>
</td>
<td class="nump">$ 7.96<span></span>
</td>
<td class="nump">$ 8.08<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">3,053,536<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Range One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">$ 1.02<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 1.28<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">4,562,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">7 years 9 months 18 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 1.20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">2,077,915<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">6 years 3 months 18 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 1.23<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Range Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">2.31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 2.59<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">161,642<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">1 year 4 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 2.31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">161,642<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">1 year 4 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 2.31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Range Three [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">4.38<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 4.78<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">357,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">3 years 2 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 4.43<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">357,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">3 years 2 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 4.43<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Range Four [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">6.59<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 7.42<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">298,865<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">2 years 7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 7.33<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">298,865<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">2 years 7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 7.33<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Range Five [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">8.54<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 13.65<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">66,567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">6 years 6 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 13.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">47,817<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">6 years 3 months 18 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 13.10<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Range six [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">14.45<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 16.02<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">113,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">1 year 1 month 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 15.96<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">109,372<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 15.96<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">124,800<span></span>
</td>
<td class="nump">260,000<span></span>
</td>
<td class="nump">316,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 8.55<span></span>
</td>
<td class="nump">$ 12.94<span></span>
</td>
<td class="nump">$ 14.15<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">124,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member] | Range One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">$ 1.28<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 1.28<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">80,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">3 years 2 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 1.28<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">80,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">3 years 2 months 12 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 1.28<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member] | Range Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">11.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 18.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">42,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">2 years 4 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 18.17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">42,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">2 years 4 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 18.17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member] | Range Three [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit', window );">Range of exercise price, lower limit</a></td>
<td class="nump">30.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit', window );">Range of exercise price, upper limit</a></td>
<td class="nump">$ 113.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of options outstanding</a></td>
<td class="nump">2,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted-average Remaining life in years</a></td>
<td class="text">7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-average Exercise price</a></td>
<td class="nump">$ 72.00<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of options exercisable</a></td>
<td class="nump">2,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Weighted-average Remaining life in years, exercisable</a></td>
<td class="text">7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-average Exercise price, exercisable</a></td>
<td class="nump">$ 72.00<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeSixMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=abeo_RangeSixMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290890367272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUMMARY OF RESTRICTED STOCK ACTIVITY (Details) - 2015 Equity Incentive Plan [Member] - $ / shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Restricted common stock awards, Vested</a></td>
<td class="num">(1,300,000)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">Restricted Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Ending balance, Restricted common stock awards, Outstanding awards</a></td>
<td class="nump">354,625<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Ending balance, Weighted-average grant date fair value, Outstanding awards</a></td>
<td class="nump">$ 3.14<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Restricted common stock awards, Granted</a></td>
<td class="nump">5,290,312<span></span>
</td>
<td class="nump">376,625<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Weighted-average grant date fair value, Granted</a></td>
<td class="nump">$ 1.75<span></span>
</td>
<td class="nump">$ 3.14<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Restricted common stock awards, Vested</a></td>
<td class="num">(817,054)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue', window );">Weighted-average grant date fair value, Vested</a></td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod', window );">Restricted common stock awards</a></td>
<td class="num">(1,875,384)<span></span>
</td>
<td class="num">(22,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue', window );">Weighted-average grant date fair value, Forfeited</a></td>
<td class="nump">$ 1.75<span></span>
</td>
<td class="nump">$ 3.14<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber', window );">Ending balance, Restricted common stock awards, Outstanding awards</a></td>
<td class="nump">2,952,499<span></span>
</td>
<td class="nump">354,625<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue', window );">Ending balance, Weighted-average grant date fair value, Outstanding awards</a></td>
<td class="nump">$ 1.78<span></span>
</td>
<td class="nump">$ 3.14<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886579064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>STOCK-BASED COMPENSATION (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Nov. 17, 2020 </div>
<div>USD ($) </div>
<div>Grantees </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Nov. 10, 2020 </div>
<div>USD ($) </div>
<div>Grantees </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=abeo_StockOptionsMember', window );">Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.42<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.21<span></span>
</td>
<td class="nump">$ 7.96<span></span>
</td>
<td class="nump">$ 8.08<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesSubscribedButUnissued', window );">Common stock authorized but unissued | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Maximum contractual term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="nump">$ 6.53<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Intrinsic value outstanding options | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,700,000<span></span>
</td>
<td class="nump">$ 700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Intrinsic value exercisable options | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">700,000<span></span>
</td>
<td class="nump">600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue', window );">Total intrinsic value of the options exercised | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Compensation cost related to non-vested options not recognized | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested', window );">Weighted average period total compensation costs related to non-vested options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years 3 months 18 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod', window );">Shares of restricted common stock vested | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,300,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue', window );">Compensation cost related to restricted common stock not recognized | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms', window );">Weighted average compensation costs related to restricted common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year 9 months 18 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding and exercisable | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,560,739<span></span>
</td>
<td class="nump">5,795,395<span></span>
</td>
<td class="nump">5,525,405<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Eligible Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.15<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected', window );">Number of grantees affected | Grantees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost', window );">Incremental compensation cost | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost', window );">Recognized as compensation expense | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm', window );">Incremental compensation costs recognized term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years 7 months 6 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Eligible Stock Options [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.16<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Eligible Stock Options [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 17.30<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Eligible Director Stock Options [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="nump">$ 1.28<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected', window );">Number of grantees affected | Grantees</a></td>
<td class="nump">4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost', window );">Incremental compensation cost | $</a></td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost', window );">Recognized as compensation expense | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm', window );">Incremental compensation costs recognized term</a></td>
<td class="text">2 years 4 months 24 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Eligible Director Stock Options [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="nump">$ 1.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember', window );">2015 Equity Incentive Plan [Member] | Eligible Director Stock Options [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="nump">$ 18.50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember', window );">2005 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Exercise price per share | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8.55<span></span>
</td>
<td class="nump">$ 12.94<span></span>
</td>
<td class="nump">$ 14.15<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Intrinsic value outstanding options | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Options outstanding and exercisable | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">124,800<span></span>
</td>
<td class="nump">260,000<span></span>
</td>
<td class="nump">316,400<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Incremental compensation costs recognized term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average period total compensation costs related to non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesSubscribedButUnissued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesSubscribedButUnissued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cost to be recognized for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of additional cost recognized for award under share-based payment arrangement from occurrence of event accelerating recognition of cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for equity-based awards excluding options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>An excess of the fair value of the modified award over the fair value of the award immediately before the modification.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of grantees affected by modification of award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=abeo_StockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=abeo_StockOptionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFifteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=abeo_EligibleStockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=abeo_EligibleStockOptionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AwardTypeAxis=abeo_EligibleDirectorStockOptionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AwardTypeAxis=abeo_EligibleDirectorStockOptionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abeo_TwoThousandFiveEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290887597048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>401(k) PLAN (Details Narrative)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($) </div>
<div>Integer</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CompensationAndRetirementDisclosureAbstract', window );"><strong>Retirement Benefits [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount', window );">Maximum annual contribution per employee under 401(k) plan</a></td>
<td class="nump">$ 19,500<span></span>
</td>
<td class="nump">$ 19,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_NumberOfInvestmentOptions', window );">Number of investment options | Integer</a></td>
<td class="nump">50<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanCostRecognized', window );">Company contributions under 401 (k) Plan</a></td>
<td class="nump">$ 300,000<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_NumberOfInvestmentOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of investment options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_NumberOfInvestmentOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndRetirementDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationAndRetirementDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanCostRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cost for defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49170846&amp;loc=d3e28014-114942<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanCostRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum amount the employee may contribute to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290881679208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF INCOME TAX EXPENSE (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate', window );">Income taxes at U.S. statutory rate</a></td>
<td class="num">$ (17,689,000)<span></span>
</td>
<td class="num">$ (16,020,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_IncometaxReconciliationCurrentYearReserve', window );">Current year reserve</a></td>
<td class="nump">12,020,000<span></span>
</td>
<td class="nump">15,976,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpense', window );">Expenses not deductible</a></td>
<td class="nump">5,669,000<span></span>
</td>
<td class="nump">44,000<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total tax expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_IncometaxReconciliationCurrentYearReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to current year reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_IncometaxReconciliationCurrentYearReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=116825942&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=120311839&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=120385591&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=109234566&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290890371672">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">$ 61,062,000<span></span>
</td>
<td class="nump">$ 50,802,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness', window );">General business credit carryforwards</a></td>
<td class="nump">4,398,000<span></span>
</td>
<td class="nump">3,939,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsStateTaxes', window );">State credits</a></td>
<td class="nump">2,857,000<span></span>
</td>
<td class="nump">2,934,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments', window );">Property, equipment and goodwill</a></td>
<td class="nump">8,000<span></span>
</td>
<td class="num">(28,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost', window );">Stock options</a></td>
<td class="nump">9,551,000<span></span>
</td>
<td class="nump">7,960,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsDeferredIncome', window );">Deferred revenue</a></td>
<td class="nump">62,000<span></span>
</td>
<td class="nump">62,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets', window );">Intangible assets</a></td>
<td class="nump">312,000<span></span>
</td>
<td class="nump">1,625,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOther', window );">Other</a></td>
<td class="nump">70,000<span></span>
</td>
<td class="nump">28,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Gross deferred tax assets</a></td>
<td class="nump">78,320,000<span></span>
</td>
<td class="nump">67,322,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(78,320,000)<span></span>
</td>
<td class="num">(67,322,000)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Net deferred taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred tax liabilities property plant and equipments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsDeferredIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsDeferredIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from intangible assets including goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsStateTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from state taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsStateTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible general business tax credit carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290883671144">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">$ 127,699,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">4,398,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyOneMember', window );">Tax Year 2021 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">5,378,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">56,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyTwoMember', window );">Tax Year 2022 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">8,230,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">431,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyThreeMember', window );">Tax Year 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">5,434,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">362,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyFourMember', window );">Tax Year 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">8,711,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">287,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyFiveMember', window );">Tax Year Two Thousand Twenty Five [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">2,370,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">182,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxPeriodAxis=abeo_ThereafterMember', window );">Thereafter [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwardsLineItems', window );"><strong>Operating Loss Carryforwards [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss carryforwards</a></td>
<td class="nump">97,576,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">$ 3,080,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwardsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLossCarryforwardsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxCreditCarryforwardAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxCreditCarryforwardAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxPeriodAxis=abeo_TaxYearTwoThousandTwentyFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxPeriodAxis=abeo_ThereafterMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxPeriodAxis=abeo_ThereafterMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290880558552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_OperatingLossCarryforward', window );">Net operating loss carryforwards</a></td>
<td class="nump">$ 290,800,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxCreditCarryforwardAmount', window );">General business credit carryforwards</a></td>
<td class="nump">4,398,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward', window );">Net operating loss carryforwards not expired and carried forward indefinitely, amount</a></td>
<td class="nump">$ 163,100,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net operating loss carryforwards not expired and carried forward indefinitely, amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_OperatingLossCarryforward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abeo_OperatingLossCarryforward</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abeo_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxCreditCarryforwardAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=84230637&amp;loc=d3e32559-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxCreditCarryforwardAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290886593416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF COMPONENTS OF LEASE COST (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseCost', window );">Operating lease cost</a></td>
<td class="nump">$ 1,736,000<span></span>
</td>
<td class="nump">$ 1,591,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_VariableLeaseCost', window );">Variable lease cost</a></td>
<td class="nump">337,000<span></span>
</td>
<td class="nump">322,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermLeaseCost', window );">Short-term lease cost</a></td>
<td class="nump">$ 61,000<span></span>
</td>
<td class="nump">$ 133,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermLeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of short-term lease cost, excluding expense for lease with term of one month or less.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermLeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableLeaseCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableLeaseCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290887525672">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2021</a></td>
<td class="nump">$ 1,713,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2022</a></td>
<td class="nump">1,727,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2023</a></td>
<td class="nump">1,741,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2024</a></td>
<td class="nump">1,781,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive', window );">2025</a></td>
<td class="nump">1,799,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive', window );">Thereafter</a></td>
<td class="nump">87,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total undiscounted operating lease payments</a></td>
<td class="nump">8,848,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less: imputed interest</a></td>
<td class="nump">1,875,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Total operating lease liabilities</a></td>
<td class="nump">6,973,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Current portion of lease liability</a></td>
<td class="nump">1,713,000<span></span>
</td>
<td class="nump">$ 1,699,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Long-term lease liability</a></td>
<td class="nump">$ 5,260,000<span></span>
</td>
<td class="nump">$ 6,251,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Weighted-average remaining lease term for operating leases</a></td>
<td class="text">61 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Weighted-average discount rate for operating leases</a></td>
<td class="nump">9.60%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918701-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121603541&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI http://asc.fasb.org/extlink&amp;oid=121568110&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140290882996328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Details Narrative)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductLiabilityContingencyLineItems', window );"><strong>Product Liability Contingency [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Instrument, Periodic Payment, Principal</a></td>
<td class="nump">$ 28.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="nump">3.5<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=abeo_RDEBProductMember', window );">RDEB Product [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductLiabilityContingencyLineItems', window );"><strong>Product Liability Contingency [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Instrument, Periodic Payment, Principal</a></td>
<td class="nump">28.0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Debt Instrument, Increase, Accrued Interest</a></td>
<td class="nump">$ 3.5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseDescription', window );">Operating lease, term of contract</a></td>
<td class="text">non-cancelable lease term of less than one year<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPaymentPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments applied to principal.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPaymentPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of lessee's operating lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121609121&amp;loc=SL77918673-209980<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductLiabilityContingencyLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductLiabilityContingencyLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=abeo_RDEBProductMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=abeo_RDEBProductMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>69
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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MZ73!PB/F,#V+G*5@3Z(46G O/O$().PGTH<\EZUA$-JP%_94<C '+HS".(N
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M676/:\Y,"-; ?+^24N]?[,WRX3\)RW\!4$L#!!0    ( #* >%)Z[S=_; (
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M']3N$_1^)HZO4,+X?[+K<B?3@!2ML:KNP:B@YK)[LJ=^'_8 T?@$(.X!\;F
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MV)'\L,)O!FB7@.MKI>QSX-K2\!7*_P)02P,$%     @ ,H!X4B6KU0;'!
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M-A+]%98J#S-5HQ$!\"*Z;%=Y/)O:/&37-4ZRSQ )2<B0A ) ONS7;P.D2,D
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MMS2.LIZI &1JEA;K903(B%EV.$4LY  7CX#!=9HOU$+GFETI!B(1:QP51U#
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ME=>CUSE))HPM\J"(3_7&0FW#GMPA0 DNN+1[9+.S6G%8X;^<,I@=GSF G%.
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MLJ'7]R#%%2MS,Y>[*]S7<V;Q$IEK]X5=Y7M&&9-2&UGL@TDNN*A6]KP_AZ.
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MH*H950E&;MQ<6$I#4\9M,QKKJ*P#V5=2FH-@$]0_BM$?4$L#!!0    ( #*
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M2[OWMDXV@6 A$%I0.VWL8/*IAVO4+T/<T0\@*8410)EX3?UN/.+1O@L((N)
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M1&2@K-"*&9B=-(:]P[-=LO<&WP4L;.T[HTRF6O^DP3@Y:70I() 0.T+@^/$
MGT!* L(P[DO,1N62%M:_K] O?.Z8RY1;^*3E#Y&X]*2QWV )S'@AW8U>?($R
MGP^$%VMI_;]L$6P'NPT6%];IK%R,$61"A4_^6/)06[#??6%!OUS0]W$'1S[*
M<^[XZ;'1"V;(&M'HBT_5K\;@A*)-F3B#OPI<YTXOAN,;]GUX>3=B7T?#R=W-
MZ.OHZG9RW'$(3B:=N 0Z"T#]%X!Z??95*Y=:-E())$\!.AA5%5I_%=I9_U7$
M<XC;;-!KLGZWWWT%;U"E.O!X@Y=2Y<*P[UP6P,Z%C:6VA0'+_AQ.K3-8'7^]
MXF.W\K'K?>S^?SI?!:)>/+0YC^&D@<UFP3Q X_3J^G84[;$6>\$-^P%1S&5<
M2.Z N138C')^\#GK&=.%8=Q:<)9QE3 I^%1(X02RX%+NV'W!I9@MT8;-A.(J
M%EPRH9"> ONP7"54+(L$&$\208WE38(ZX"@2RCM6VA&J]H-8*ZNE2#"JI(9L
M'4X$X$4*:C-@85DB9C,P:$'Q!8.8&[,4:K[."F<MK&&C6L!M=HM+P#J1!=]/
MZ$!B<RX2!H\H<19">AKA#':>\6X#6\UR=C7B<:P+"COG2SZ5X&=, 6NH9B0U
M!ES]7GXA0J2(T40;[PWU ]!3@OKV  K#XGEN]*,/EQ+#<*N$>1:<)@6LB#6
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M3J5 W#$ ]B=%434OS&#UW?+TOU!+ P04    "  R@'A2)%;;AZX"  "8!0
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M)!=@R@]YLN8?]\^2/$]6_.=2>V"<7L#W\P1\F@^T@?WG'C[]/U!+ P04
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MHW],A3I#(#M"F7UH&(8W%#$6]*-!D"%+@2@0&].J!/,URGH633#X$F%O/US
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MUL_(H)J>W]6K-^B1J8R7&@1NR#2XNB8*5377*\'(K9NE:VEH,KME3D\A*JM
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MBUGW0.3*\ 4,E\8UN+BZ]$ 6\Z,0M-BXGKT0VDP MUV;D8O2&ICSI1#Z(-@
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MPXULY("I 'E_1:EXF:@'-*WAX!]02P,$%     @ ,H!X4IV5B6E"!   BA0
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M(E+8P[0'$PYB-;&I?4#Y]SL[P- T]A+[SO=]WYU]E^B@]+LI )!]5J4T7:]
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MI4+J(;<M:&A!VP Z7RN%9\,VTN4W$/\&4$L#!!0    ( #* >%)7NP2S$P(
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M+/3="\(DZ/,5YVH;F/'N;O/X'U!+ P04    "  R@'A2Q\\*\I<"   T!P
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MM09<.ZCS-6/RW="3L[XH_3=02P,$%     @ ,H!X4A!@I]P*!@  W!H  !D
M  !X;"]W;W)K<VAE971S+W-H965T,S<N>&ULO5E=;^(X%'V>_146VH<9J2V)
M0_@8420&:(M$2]7.QXY&^V"" 6N2F+&=MJSVQ^]UDF+:!#?,2LS#E 2?>X_M
M>\^]-MU'+G[*%:4*/45A+,]K*Z76'^MU&:QH1.097],8OEEP$1$%CV)9EVM!
MR3P%16$=.TZS'A$6UWK=]-VMZ'5YHD(6TUN!9!)%1&P^T9 _GM?<VO.+.[9<
M*?VBWNNNR9+>4_5E?2O@J;ZU,F<1C27C,1)T<5[KNQ_'7D<#TA%?&7V4.Y^1
MGLJ,\Y_Z83P_KSF:$0UIH+0) G\>Z("&H;8$/'[E1FM;GQJX^_G9^D4Z>9C,
MC$@ZX.$W-E>K\UJ[AN9T09)0W?''*YI/R-?V A[*]'_TF(]U:BA(I.)1#@8&
M$8NSO^0I7X@=@-O8 \ Y %<%>#G >PWP]P :.:!1U8.? _S7 &\/H)D#FE4]
MM') JRJ@G0/:50&=')#&5SW;OW3SAT217E?P1R3T:+"F/Z01E*)ASUFL@_U>
M"?B6 4[U)N/!Z.9^-$2?1X.KF^ED>OD=O1]215@HT0T1@NA@_(!.T9?[(7K_
MYX=N78%;#:X'N8M/F0N\Q\4-?SA#3N,$80<[)?"!'=Y?BS/DMO;"AQ7@#MX+
M'U4F[[9+X!=V^#79(-=/T7X)^M*.'M+@#'GN7NY7E>%NIP0^KC[U5_ Z1-DV
MU/ VU'!JS]MC;QR#"+&8*7H:0DS-T3A6)%ZR64A17TJJ)/HQ 0P:*QK)ORT>
MO:U'+_78V./QEFQ E\$N% 5TQS<D5(S*L@C.[/BI'5T?'GI0+=)_W?K#;K 5
M![9?C7O!M+%EVK R'284*8[N:$@4K,PM$9KI"1HD0L ,RD*G46#BN;[K%RA?
M%0?B5L/"V=]R]NVK*_A2D BE!5*BZ2QD2Z(KF)7WP#]L!9M;-DTK&P@F*JA4
ML'8; B%5%N_-@FO7YKJU==VR;QZ=*0AFJ42BP^T$71.5"*8V""2YC,C0;B]-
MO,;)'^_>%?/^!<'VEF#;:G#" FA/(,*H@!*2[A&:EU,;V"UI/<,5F'6VS#J'
M+=TM%8S/68#RW(4W@L4!6Y.P+ DRZ\W=V+9&D^N8NN@<QFP<!]!-2GJ"^D$@
MDDR_TI K%7:GP,SS;<1V"K;[1G3$IP&1*Q1FNSJ';0U6,0_Y<H-8M"9,:,(H
M6!&Q+-OBR]S!"VZXXS:+TF&GHAOQCW)- GI>@TY;4O% :SUD"0O7U H76V?9
MCSA(X#]9K/(%8J96D+16E$X,%R;F-DI4_"H?N*L$/K;MCJDXKKWD]&>4QP1]
M7E%!UC11+)!H,AF@']<TFE%AJVJN*19NXTB5U#5B[]K5_F+7W^O=.$&)I(LD
MA)A<E(7<Q1O&L8,VE AI8VH*@6NO!%/!EJ!R(7J6O?Y24)KF1)5=,*KOMHZU
M"T;(7;O^_E[-'>=6F\7*MR_@C8"[=@4?S0Y;7VP4&#M'6E]LQ!7;Q?4WUQ>7
M**IM>?%.SVS7P=+E1?\BJ (HK0)3D7:+YD4_^)4PR5+AW+Z$["5012$I8/P(
M!D!S8HH;&L $V9R*3&Z_DA#:T>D"?=/G/]T_CZ6$@N?:EM@H)/:.M:U&,+&]
MO?[=;2VVSM;N ALUQ7;!NQM=CF[^^C2>5DH9(WVX>:RU-3*(W^A^(58$U?=J
M$CWHR"FKS+F-ZHT:-I*(JS2W+%Z:1)&[F7+84AO=PYUCG6:-(GKVGC0[PF[0
MZ&FM"UO9;49NX<49IVV5>L^(H_>&.%8_3KL5S],CKZB<33M=(YV>73JA8><1
M_4R>X%@=<%"_D&7ZEF<\^@XM!WR7]JVE:UG23MJY[5Q,V-O$P\_[(Z]X]? &
M&R./GET>_U=O-WK#>/O-ULXSLNG997/"I=3%2D&ZTSC89$>Q\J-A;JI95;P]
MH[*>O<%\D0<3NH2J>D^5"C/M*>52O'DHY,-+,D9^/;O\'BY_\/*:/+$HB:HH
MHF>$V&L?2Q&-"GL'WA]<P&D4P>$QV9-$G;U)]'HGZCN7ZOIWGVLX3NL:%](%
M8)VS%A@1V4\IV8/BZ_2>?<:5XE'Z<44)=%5Z 'R_X%P]/^BK^^T/6KW_ %!+
M P04    "  R@'A2D2Y E74"  "Y!@  &0   'AL+W=O<FMS:&5E=',O<VAE
M970S."YX;6RU56UKVS 0_BN'V:"%-7Y-TI7$D-0;*[1=:.C&*/N@.)?8U+(\
M24G:?[^3[)IT2TQA[(NMEWN>T_,<.HUV0CZJ#%'#$R]*-78RK:L+UU5IAIRI
MGJBPI)V5D)QIFLJUJRJ);&E!O' #SQNXG.6E$X_LVDS&(['115[B3(+:<,[D
M\Q0+L1L[OO.R<)>O,VT6W'A4L37.4=]7,TDSMV59YAQ+E8L2)*[&SL2_2(8F
MW@9\RW&G]L9@E"R$>#23J^78\<R!L,!4&P9&ORU>8E$8(CK&KX;3:5,:X/[X
MA?VSU4Y:%DSAI2B^YTN=C9US!Y:X8IM"WXG=%VST] U?*@IEO["K8Z/0@72C
MM. -F$[ \[+^LZ?&ASV ?PP0-(#@3T!T!! V@/"M@*@!1-:96HKU(6&:Q2,I
M=B!--+&9@373HDE^7IJRS[6DW9QP.K[^.KF%V>3'9'K]"4X2U"PO%-PR*9DI
MR"F<P?T\@9-WIR-74SZ#<M.&>UIS!T>X;]@S>,$'"+S .X"^[$8GF/8@](_"
MDS?#_8^OX2YYU!H5M$8%EB\\PC?/A-1G&B6'!!<:'JXI *XT<O6S@SYLZ4-+
M'QVAGTF1(BX5K*3@4 A6'G*LYNA;#G.AM[$_[)]['OFSW;>F,Y?I)!>J8BF.
M'6H5"N46G1@Z1$2MB*A;!'NFMI0^ JG1S<6FX5HR#@\WR!<HN[SJMVGZ_Z,4
M@Y9^\.^EF [^+H4IQ%XI7B4?MLF'G<FMH+PD<:@TT"7$0\F[.?R>Y[T_9(2[
MUR=,4[]A<IV7"@I<$9'7&Y(<63?*>J)%95O'0FAJ1':8T=N"T@30_DI0G9N)
MZ4;M:Q7_!E!+ P04    "  R@'A2P<\>BY0$  ",'P  &0   'AL+W=O<FMS
M:&5E=',O<VAE970S.2YX;6S-F5UOXC@4AO_*4;07,U);$IN/M@(D"G0&B=**
ME.[%:"_<8"":)&9M S/2_OAU0AJ3'?"$DFJY*4DXY\U[[!,_IFEN&/\N%I1*
M^!$&D6A9"RF7MY6*\!8T).**+6FDOIDQ'A*I3OF\(I:<DFF2% 859-OU2DC\
MR&HWDVM/O-UD*QGX$7WB(%9A2/C/.QJP3<MRK+<+8W^^D/&%2KNY)'/J4CE9
M/G%U5LE4IGY((^&S"#B=M:R.<]NMVG%"$O'BTXW8.8:XE%?&OL<G@VG+LF-'
M-*">C"6(^EC3+@V"6$GY^#L5M;)[QHF[QV_J]TGQJIA7(FB7!7_Z4[EH6=<6
M3.F,K (Y9INO-"VH%NMY+!#)7]BDL;8%WDI(%J;)RD'H1]M/\B,=B)T$IWH@
M :4)J&@"3A-P4NC665)6CTC2;G*V 1Y'*[7X(!F;)%M5XT?Q-+J2JV]]E2?;
M;O=KOS<9]N'Q'NX[@S&\=(:3_@5T7+?_[$)GU(/AH',W& Z>!WT7'OH==S+N
M]^!Q!.-^=S(>#T9?DJC1X^A27[GKN ,7/O6H)'X@/L,E3-P>?/KC<[,BE>OX
MWA4O=7BW=8@...Q1[PJP<P'(1O:>]&[A=.<FGUY18Y4-&,H&#"5ZU4,#MF!<
MPC/E(0RB-152];2$;P\T?*7\+_@'[HG/X84$*WH!8^JM./>C>19@<( S!SAQ
M@ \XV+U!1P@J!9!H"D.?O/J!+WTJX($2L>)T"NI!T1[BJ!&+>';AC@A?P+>A
MN@$,) V%R5XULU<U#E!B;QW;@ZDOO(#%3H#-@"1>]S7 5K"6",;KSKI]C:KX
MVK;5?*]WI]IXYWC%NQ5+XM&6I98T0?F:6FTPE%3+2JJ]KZ2Y6B=!G>ZMRJA9
MR.RVZ--U<D77LZ+K']GH_PD81,N5%!<PI&L:@%/D>6AD1AOG^#Q<9_:NRWX>
MC()'=,[I.KF*;[**;_ZWSD%%.L>Q-?WL<^P=9P?/3MG=DRK6?[^<FN]]?(,X
M&J+.AU+4V"*X4(MHVCIGB5M'\]8I';AFQ2-6F!*$\E5K)#MF)@]]3_V84&/^
M3+U%Q (V_PDC>K"'<A-1I#\T)IWZ6?:'QJ/3*+T_&K\L(4[-MO>L(+\&XKK3
MR*TU>=L:F\X[N6G<=*6BNX8N,;IQZGN\[PNM-PY;U_QSS  LHS=/WS\A34%T
MEA1$FH*H= J:%8]8XDH0RE>]\TO3#,D/;Z-"FRFD28G.DI1(DQ*53DJSXC%M
M5#(ID28E^GA2GK[A0AJHZ"R!BC104>E 146!NB?0#%2D@8K,0/W"V'3C!T%9
M6R2D>8ANSG%&L08@MLN>T50Q-U&H6M^SSR@2F?>MN8C?R47C'LDL>L2:5H)0
MOG"-1FQ&X[MZ^?0M%=[Y'^U9LA!K%N+266A6/*9O2F8AUBS$9A:6WS>%]E!8
MPP^?)?RPAA\N'7YFQ6/ZYG2A?-6:G?@#V'GZI@EKQ.*S1&Q5([9:.F)3Q=KO
M$5LD<NN[LO.J-'Y/_4#XW(\$!'2F4NVKAM+@VU>_VQ/)ELG;TU<F)0N3PP4E
M4\KC /7]C#'Y=A*_D,U>P+?_!5!+ P04    "  R@'A2;IWO:^0#  #M#@
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MF4&:_12M\\4BTRAK)?1=IG%JOOY\N_CM_>V'Y=7=^N>?)AB-?X&K3_?7G_^
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M[&R5312/T\/#ABM]%$F'>WT>I<(LT/=WG*O3Q)Q'BA/N_"M02P,$%     @
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M?U8$NRZ"79M@UQ>"!:\[=6E4I!<6$TEC*H]E1U)-XKI.S7$^E6W=/X#.S=_
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MV"#_^T,<9^LW106;_T3@[']02P,$%     @ ,H!X4J&PFM'F P  M@X  !D
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M$$^;I'0@V=KT&7,F5==B'E>JL02N#=3[!6-R/] +Y*UJ[Q]02P,$%     @
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MU.\3QN3J1+^A4KTD=?8?4$L#!!0    ( #* >%+,.GIBG@(  '4&   9
M>&PO=V]R:W-H965T<R]S:&5E=#0X+GAM;(U56V^;,!3^*Q;:0RM-Y1:RMB)(
MN6S:I+6*6G5[F/;@P"%8]879)FFE_?C9AE#2EF@OX,LYW_F^S_B0[H5\5!6
M1D^,<C7S*JWK:]]7>04,JPM1 S<[I9 ,:S.56U_5$G#ADACUHR"8^@P3[F6I
M6UO++!6-IH3#6B+5,(;E\P*HV,^\T#LLW)%MI>V"GZ4UWL(]Z(=Z+<W,[U$*
MPH K(CB24,Z\>7B]G-IX%_"#P%X-QL@JV0CQ:"??BID76$) (=<6 9O7#I9
MJ04R-/YTF%Y?TB8.QP?T+TZ[T;+!"I:"_B2%KF;>I8<**'%#]9W8?X5.3V+Q
M<D&5>Z)]&YM<>2AOE!:L2S8,&.'M&S]U/@P2HLN1A*A+B%XGA",)<9<0.Z$M
M,R=KA37.4BGV2-IH@V8'SAN7;=00;D_Q7DNS2TR>SB9!>/9XCM;?Y[?H; 4:
M$ZK0+9826WO/4U^;(C;4SSO 10L8C0"&$;H17%<*?>8%%,< OF'74XP.%!?1
M2<05Y!<H#C^B*(B"A_L5.OMP_HUKV()\A][RO\'"JP[L!,>XMS%VL/$([!UH
M(L%\W1HM@$-)M$*_YANEI?E.?Y\H,.D+3%R!R4B!&_Q$6,,0YKS!%.7&8DDV
MC;L*-4@$K*;B&0 UQG6)NF.M*>;O'6%;*W&U[#W?9>%5$@2IOQLZ^5Y4,(@Z
M$I+T0I*30FX;MC$$18D(WX'2SC-16R$*_47C![MH<:<#.LD(EVG/97J2RU*P
M&O/G(S?5BX/(W8P1"Z=OS(F#('CCX=NPR7%82]P?W& &<NL:FS+$&J[;F]*O
M]KUS[EK&J_6%Z:EM"WR!:1OR#99;8N11* UD</')D))MDVLG6M2N3VR$-EW'
M#2OS7P!I \Q^*80^3&R!_D^3_0-02P,$%     @ ,H!X4I&O&7O) @  5@<
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M&,JVJH=;^? !5PYR?<T8'@T5H'I*O3]02P,$%     @ ,H!X4E)@U[B! P
M4PL  !D   !X;"]W;W)K<VAE971S+W-H965T-3 N>&ULI99M;YLZ%,>_BH7N
MBTW:RE,@4"61TI#>1>JVJK2[DZ[N"P=.$E2#,]LD[;>_-E":"$,F[4UBXW/^
MY^?CIS,Y4O;,=P "O>2DX%-C)\3^VC1YLH,<\RNZAT*.;"C+L9!=MC7YG@%.
M*Z><F(YE^6:.L\*83:IO]VPVH:4@60'W#/$RSS%[O0%"CU/#-MX^/&3;G5 ?
MS-EDC[<0@WC:WS/9,UN5-,NAX!DM$(/-U)C;UPO;50Z5Q8\,CORDC=14UI0^
MJ\XJG1J6(@("B5 26/X=8 &$*"7)\:L1-=J8RO&T_:9^6TU>3F:-.2PH^2=+
MQ6YJ! 9*88-+(A[H\0LT$_*47D()KW[1L;;UI7%2<D'SQED2Y%E1_^.7)A$G
M#O:HQ\%I')S?=7 ;ARIS9DU632O" L\FC!X14]92336JW%3><C99H98Q%DR.
M9M)/S.+%EV7T=+=$WV]1M+Q=/CPL(_0X_XGF<;Q\C-'\6X3N5O.;U=WJ<;6,
MT8<(!,X(_X@^HZ<X0A_^^C@QA011<F;2!+VI@SH]02-(KI!K?T*.Y5@:]\5O
MN]OAN;LII]_FP&ESX%1Z;H_>JDAH#N@1OZ HXPFAO&2 _IVON6!RF_TW$,)M
M0[A5B%%/B&_R0,JCQ[#(BBV2$3A*,&.O\AP>,4NY+H>UHE<IJM-XF/FVY<OS
M*5-V.,U6U]"S NO,\ QZU$*/!J'_AD(2$[0NN1Q1R S23%PFKV7]$Z"1&P9=
M\*Z=&[IA+[?7<GN#W+'  AI8+9_7B>L$WKC+I[$+W5$OG]_R^8-\]TQM!?'Z
M"<&O,MO+2U$@7*1H2VEZS C1(?L=%$T^NT:?G: 7=]SBCB^DDR;/<O>J:U>;
MSG$G;.AY=A>O:S<.?:N7+VCY@D&^"#; Y&++5^4 10DZQ* 36G>0+EF=X84M
M7CB(MRH$+K;9F@#"G(-^1X;=DV!K +MFMN]XO8BV]?X*6(.0W\4.F/8BM[J+
M9G7!-&8#.\\^>9WLX2N(J:LR?5MA(:_H_B0V6F>L@>OH<+N6_MAU^A?;?G]+
M;&>0^ <F):XK%")K)%PDV@W9J)R=U3Y8C>D%VO=GR;[\+IUF%_2)'111E>8U
MW^,$IH8L)3FP Q@SI'W7_URHGJAY4O&H<O,K9MNLX(C 1BI;5V-Y=;.Z@JL[
M@NZK(FA-A2RIJN9.5KW E($<WU JWCJJKFKKZ-G_4$L#!!0    ( #* >%*;
MK6%1D0,  !L0   9    >&PO=V]R:W-H965T<R]S:&5E=#4Q+GAM;+58T6[B
M.!3]%2O:AUEIU,0WD(01(%&@7:06JD!W5(WVP8"!:)*8L4UI_W[LD,:9I<F@
M4?,"L>-[[K$//KJ7[I'Q[V)'J40O29R*GK63<O_%ML5J1Q,BKMB>INK-AO&$
M2#7D6UOL.27K+"B);7 <STY(E%K];C;WP/M==I!QE-('CL0A20A_O:8Q._8L
M;+U-A-%V)_6$W>_NR9;.J7S</W UL@N4=9305$0L19QN>M8 ?[F&0 =D*_Z-
MZ%&4GI'>RI*Q[WHP6?<L1S.B,5U)#4'4US,=TCC62(K'CQS4*G+JP/+S&_I-
MMGFUF241=,CBK]%:[GI68*$UW9!#+$-V_(?F&VIKO!6+1?:)COE:QT*K@Y L
MR8,5@R1*3]_D)3^(4@#@B@#( R#C?4J4L1P12?I=SHZ(Z]4*33]D6\VB%;DH
MU:K,)5=O(Q4G^_/'^_M!^(1F-V@Z7J#9PS@<+";36W0WF\_18#I"M^.IFKM#
MUX_SR72L)H?A>#19H.$@#)]N9N'703B:HT\C*DD4B[^[ME2T-+B]RBE<GRA
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M1>T,Z'ZAE-UN7(!N3F>_ %!+ P04    "  R@'A2HIU-_)("  !P!@  &0
M 'AL+W=O<FMS:&5E=',O<VAE970U,RYX;6R-56U/VS 0_BM6M \@#?+6I@.U
MD=JTB$E *P+LP[0/;G)M+&*[L]V6_?O93IH%^L*^)+[SW?,\=[$O_2T7K[(
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M52& QJC2-G).9TK21L/:HVU8VBD3X@Y>MA_%#O>RV,I9#S(FNZ85U#8=C>L
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MWD8<P12 !@R)XV8?W-N/PO4^%6[^ 1O]!E!+ P04    "  R@'A2EXJ[',
M   3 @  "P   %]R96QS+RYR96QSG9*Y;L,P#$!_Q=">, ?0(8@S9?$6!/D!
M5J(/V!(%BD6=OZ_:I7&0"QEY/3P2W!YI0.TXI+:+J1C]$%)I6M6X 4BV)8]I
MSI%"KM0L'C6'TD!$VV-#L%HL/D N&6:WO606IW.D5XA<UYVE/=LO3T%O@*\Z
M3'%":4A+,P[PS=)_,O?S##5%Y4HCE5L:>-/E_G;@2=&A(E@6FD7)TZ(=I7\=
MQ_:0T^FO8R*T>EOH^7%H5 J.W&,EC'%BM/XU@LD/['X 4$L#!!0    ( #*
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M=P\2:);=>L"Y_I3YCMN&Q+Q@:!8#:M;O)L3$%&%H=@2.:<',&?.%J=D7W2D
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M*%7[*DE784'JC\/C0'M8;]YOGM+446U!YN7)^O0>SND=HL__ 5!+ P04
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M*^JM!'KKZ&&;0&]%O95 ;T6]E4!O1;V50&]%O95 ;T6]E4!O1;V50&]%O95
M;T.]C4!O0[V-0&]#O8U ;QN]+"'0VU!O(]#;4&\CT-M0;R/0VU!O(]#;4&\C
MT-M0;R/0VU%O)]#;46\GT-M1;R?0VU%O)]#;1R^["?1VU-L)]';4VPGT=M3;
M"?1VU-L)]';4VPGTCJAW)- [HMZ10.^(>D<"O2/J'0GTCJAW)- [CCY6_J?>
MN9QV*5][OM=X_?^DNIS/3=?+7Y;?.T<WU 7G #\W/'X!4$L#!!0    ( #*
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M6?>5PN034$L! A0#%     @ ,H!X4@=!36*!    L0   !
M ( !     &1O8U!R;W!S+V%P<"YX;6Q02P$"% ,4    "  R@'A2%UH$,^X
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M=V]R:W-H965T<R]S:&5E=#(N>&UL4$L! A0#%     @ ,H!X4GKO-W]L @
MD08  !@              ("!(A0  'AL+W=O<FMS:&5E=',O<VAE970S+GAM
M;%!+ 0(4 Q0    ( #* >%(EJ]4&QP0  .@0   8              " @<06
M  !X;"]W;W)K<VAE971S+W-H965T-"YX;6Q02P$"% ,4    "  R@'A2*%.P
M.O8&  "B*0  &               @('!&P  >&PO=V]R:W-H965T<R]S:&5E
M=#4N>&UL4$L! A0#%     @ ,H!X4F=Z;.R!!P  3B$  !@
M ("![2(  'AL+W=O<FMS:&5E=',O<VAE970V+GAM;%!+ 0(4 Q0    ( #*
M>%*! @R/;A4  .4X   8              " @:0J  !X;"]W;W)K<VAE971S
M+W-H965T-RYX;6Q02P$"% ,4    "  R@'A2E>Q)IO8"   T!@  &
M        @(%(0   >&PO=V]R:W-H965T<R]S:&5E=#@N>&UL4$L! A0#%
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M+GAM;%!+ 0(4 Q0    ( #* >%+6-_CPT (  /P%   9              "
M@19:  !X;"]W;W)K<VAE971S+W-H965T,3,N>&UL4$L! A0#%     @ ,H!X
M4J_1B^RA P  ,0@  !D              ("!'5T  'AL+W=O<FMS:&5E=',O
M<VAE970Q-"YX;6Q02P$"% ,4    "  R@'A2Z^]=/J@*  ##'   &0
M        @('U8   >&PO=V]R:W-H965T<R]S:&5E=#$U+GAM;%!+ 0(4 Q0
M   ( #* >%(D5MN'K@(  )@%   9              " @=1K  !X;"]W;W)K
M<VAE971S+W-H965T,38N>&UL4$L! A0#%     @ ,H!X4G(<3;Z<!0  I@L
M !D              ("!N6X  'AL+W=O<FMS:&5E=',O<VAE970Q-RYX;6Q0
M2P$"% ,4    "  R@'A26\RQ(>H&   +#P  &0              @(&,=
M>&PO=V]R:W-H965T<R]S:&5E=#$X+GAM;%!+ 0(4 Q0    ( #* >%*18;/+
MKA8  /I!   9              " @:U[  !X;"]W;W)K<VAE971S+W-H965T
M,3DN>&UL4$L! A0#%     @ ,H!X4JQ&A-C_!   ( X  !D
M ("!DI(  'AL+W=O<FMS:&5E=',O<VAE970R,"YX;6Q02P$"% ,4    "  R
M@'A2 KD/&:T"  ".!0  &0              @('(EP  >&PO=V]R:W-H965T
M<R]S:&5E=#(Q+GAM;%!+ 0(4 Q0    ( #* >%).W^MM\P(  #H&   9
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M970R-BYX;6Q02P$"% ,4    "  R@'A2@+*9P14$  "7"0  &0
M    @($8L0  >&PO=V]R:W-H965T<R]S:&5E=#(W+GAM;%!+ 0(4 Q0    (
M #* >%(1E5)(. ,  "8*   9              " @62U  !X;"]W;W)K<VAE
M971S+W-H965T,C@N>&UL4$L! A0#%     @ ,H!X4IV5B6E"!   BA0  !D
M             ("!T[@  'AL+W=O<FMS:&5E=',O<VAE970R.2YX;6Q02P$"
M% ,4    "  R@'A2G>;CVCT$  #Q#P  &0              @(%,O0  >&PO
M=V]R:W-H965T<R]S:&5E=#,P+GAM;%!+ 0(4 Q0    ( #* >%*=35K>( (
M !($   9              " @<#!  !X;"]W;W)K<VAE971S+W-H965T,S$N
M>&UL4$L! A0#%     @ ,H!X4E>[!+,3 @   @0  !D              ("!
M%\0  'AL+W=O<FMS:&5E=',O<VAE970S,BYX;6Q02P$"% ,4    "  R@'A2
M^P,T4UX#   R#   &0              @(%AQ@  >&PO=V]R:W-H965T<R]S
M:&5E=#,S+GAM;%!+ 0(4 Q0    ( #* >%+C7&Z25P(  "<%   9
M      " @?;)  !X;"]W;W)K<VAE971S+W-H965T,S0N>&UL4$L! A0#%
M  @ ,H!X4C:_Y')J @  V04  !D              ("!A,P  'AL+W=O<FMS
M:&5E=',O<VAE970S-2YX;6Q02P$"% ,4    "  R@'A2Q\\*\I<"   T!P
M&0              @($ESP  >&PO=V]R:W-H965T<R]S:&5E=#,V+GAM;%!+
M 0(4 Q0    ( #* >%(08*?<"@8  -P:   9              " @?/1  !X
M;"]W;W)K<VAE971S+W-H965T,S<N>&UL4$L! A0#%     @ ,H!X4I$N0)5U
M @  N08  !D              ("!--@  'AL+W=O<FMS:&5E=',O<VAE970S
M."YX;6Q02P$"% ,4    "  R@'A2P<\>BY0$  ",'P  &0
M@('@V@  >&PO=V]R:W-H965T<R]S:&5E=#,Y+GAM;%!+ 0(4 Q0    ( #*
M>%)NG>]KY ,  .T.   9              " @:O?  !X;"]W;W)K<VAE971S
M+W-H965T-# N>&UL4$L! A0#%     @ ,H!X4NJ3,2#: P  'A(  !D
M         ("!QN,  'AL+W=O<FMS:&5E=',O<VAE970T,2YX;6Q02P$"% ,4
M    "  R@'A2^N>OL-4"  #=!P  &0              @('7YP  >&PO=V]R
M:W-H965T<R]S:&5E=#0R+GAM;%!+ 0(4 Q0    ( #* >%( HRO/DP0  '@3
M   9              " @>/J  !X;"]W;W)K<VAE971S+W-H965T-#,N>&UL
M4$L! A0#%     @ ,H!X4GL4@5*( @  K@4  !D              ("!K>\
M 'AL+W=O<FMS:&5E=',O<VAE970T-"YX;6Q02P$"% ,4    "  R@'A2J8P0
MQD4(  !00   &0              @(%L\@  >&PO=V]R:W-H965T<R]S:&5E
M=#0U+GAM;%!+ 0(4 Q0    ( #* >%*AL)K1Y@,  +8.   9
M  " @>CZ  !X;"]W;W)K<VAE971S+W-H965T-#8N>&UL4$L! A0#%     @
M,H!X4O%IO&N]!@  ,"4  !D              ("!!?\  'AL+W=O<FMS:&5E
M=',O<VAE970T-RYX;6Q02P$"% ,4    "  R@'A2S#IZ8IX"  !U!@  &0
M            @('Y!0$ >&PO=V]R:W-H965T<R]S:&5E=#0X+GAM;%!+ 0(4
M Q0    ( #* >%*1KQE[R0(  %8'   9              " @<X( 0!X;"]W
M;W)K<VAE971S+W-H965T-#DN>&UL4$L! A0#%     @ ,H!X4E)@U[B! P
M4PL  !D              ("!S@L! 'AL+W=O<FMS:&5E=',O<VAE970U,"YX
M;6Q02P$"% ,4    "  R@'A2FZUA49$#   ;$   &0              @(&&
M#P$ >&PO=V]R:W-H965T<R]S:&5E=#4Q+GAM;%!+ 0(4 Q0    ( #* >%(;
M.ZJL= (  +,%   9              " @4X3 0!X;"]W;W)K<VAE971S+W-H
M965T-3(N>&UL4$L! A0#%     @ ,H!X4J*=3?R2 @  < 8  !D
M     ("!^14! 'AL+W=O<FMS:&5E=',O<VAE970U,RYX;6Q02P$"% ,4
M"  R@'A23@;D;7<#   3"P  &0              @('"& $ >&PO=V]R:W-H
M965T<R]S:&5E=#4T+GAM;%!+ 0(4 Q0    ( #* >%(#W0BPVP(  -0'   9
M              " @7 < 0!X;"]W;W)K<VAE971S+W-H965T-34N>&UL4$L!
M A0#%     @ ,H!X4J\W<:TJ P  #A,   T              ( !@A\! 'AL
M+W-T>6QE<RYX;6Q02P$"% ,4    "  R@'A2EXJ[',     3 @  "P
M        @ '7(@$ 7W)E;',O+G)E;'-02P$"% ,4    "  R@'A2U,!0-_ $
M  #')   #P              @ ' (P$ >&PO=V]R:V)O;VLN>&UL4$L! A0#
M%     @ ,H!X4KP!UL'@ 0  ["   !H              ( !W2@! 'AL+U]R
M96QS+W=O<FMB;V]K+GAM;"YR96QS4$L! A0#%     @ ,H!X4A34<>30 0
MK2   !,              ( !]2H! %M#;VYT96YT7U1Y<&5S72YX;6Q02P4&
2     #\ /P P$0  ]BP!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.21.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>171</ContextCount>
  <ElementCount>359</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>61</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>6</UnitCount>
  <MyReports>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/BalanceSheets</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Consolidated Statements of Operations and Comprehensive Loss</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss</Role>
      <ShortName>Consolidated Statements of Operations and Comprehensive Loss</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Stockholders' Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity</Role>
      <ShortName>Consolidated Statements of Stockholders' Equity</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StatementsOfCashFlows</Role>
      <ShortName>Consolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies</Role>
      <ShortName>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>00000008 - Disclosure - SHORT-TERM INVESTMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Short-termInvestments</Role>
      <ShortName>SHORT-TERM INVESTMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Disclosure - PROPERTY AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/PropertyAndEquipment</Role>
      <ShortName>PROPERTY AND EQUIPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Disclosure - LICENSED TECHNOLOGY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LicensedTechnology</Role>
      <ShortName>LICENSED TECHNOLOGY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Disclosure - LOAN PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LoanPayable</Role>
      <ShortName>LOAN PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - Disclosure - FAIR VALUE MEASUREMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/FairValueMeasurements</Role>
      <ShortName>FAIR VALUE MEASUREMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - STOCKHOLDERS??? EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StockholdersEquity</Role>
      <ShortName>STOCKHOLDERS??? EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers</Role>
      <ShortName>REVENUE FROM CONTRACTS WITH CUSTOMERS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - STOCK-BASED COMPENSATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Stock-basedCompensation</Role>
      <ShortName>STOCK-BASED COMPENSATION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - Disclosure - 401(k) PLAN</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/KPlan</Role>
      <ShortName>401(k) PLAN</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - Disclosure - INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/IncomeTaxes</Role>
      <ShortName>INCOME TAXES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - Disclosure - COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/CommitmentsAndContingencies</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies</Role>
      <ShortName>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables</Role>
      <ShortName>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies</ParentRole>
      <Position>20</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - Disclosure - SHORT-TERM INVESTMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Short-termInvestmentsTables</Role>
      <ShortName>SHORT-TERM INVESTMENTS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/Short-termInvestments</ParentRole>
      <Position>21</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/PropertyAndEquipmentTables</Role>
      <ShortName>PROPERTY AND EQUIPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/PropertyAndEquipment</ParentRole>
      <Position>22</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - Disclosure - LICENSED TECHNOLOGY (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LicensedTechnologyTables</Role>
      <ShortName>LICENSED TECHNOLOGY (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/LicensedTechnology</ParentRole>
      <Position>23</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/FairValueMeasurementsTables</Role>
      <ShortName>FAIR VALUE MEASUREMENTS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/FairValueMeasurements</ParentRole>
      <Position>24</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - Disclosure - STOCK-BASED COMPENSATION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Stock-basedCompensationTables</Role>
      <ShortName>STOCK-BASED COMPENSATION (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/Stock-basedCompensation</ParentRole>
      <Position>25</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - Disclosure - INCOME TAXES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/IncomeTaxesTables</Role>
      <ShortName>INCOME TAXES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/IncomeTaxes</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/CommitmentsAndContingencies</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails</Role>
      <ShortName>SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>28</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails</Role>
      <ShortName>SCHEDULE OF STOCK BASED COMPENSATION (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>29</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative</Role>
      <ShortName>NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails</Role>
      <ShortName>SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>31</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative</Role>
      <ShortName>SHORT-TERM INVESTMENTS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/Short-termInvestmentsTables</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails</Role>
      <ShortName>SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative</Role>
      <ShortName>PROPERTY AND EQUIPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/PropertyAndEquipmentTables</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails</Role>
      <ShortName>SCHEDULE OF LICENSED TECHNOLOGY (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails</Role>
      <ShortName>SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>00000037 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative</Role>
      <ShortName>LICENSED TECHNOLOGY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/LicensedTechnologyTables</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>00000038 - Disclosure - LOAN PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative</Role>
      <ShortName>LOAN PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/LoanPayable</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>00000039 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails</Role>
      <ShortName>SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>39</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>00000040 - Disclosure - STOCKHOLDERS??? EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative</Role>
      <ShortName>STOCKHOLDERS??? EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/StockholdersEquity</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>00000041 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative</Role>
      <ShortName>REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>00000042 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails</Role>
      <ShortName>SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>42</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>00000043 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails</Role>
      <ShortName>SCHEDULE OF OPTIONS ACTIVITY (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>43</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>00000044 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical</Role>
      <ShortName>SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>44</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>00000045 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails</Role>
      <ShortName>SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>45</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>00000046 - Disclosure - SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails</Role>
      <ShortName>SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>46</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>00000047 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative</Role>
      <ShortName>STOCK-BASED COMPENSATION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/Stock-basedCompensationTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>00000048 - Disclosure - 401(k) PLAN (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/KPlanDetailsNarrative</Role>
      <ShortName>401(k) PLAN (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/KPlan</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>00000049 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails</Role>
      <ShortName>SCHEDULE OF INCOME TAX EXPENSE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>49</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>00000050 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails</Role>
      <ShortName>SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>50</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>00000051 - Disclosure - SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails</Role>
      <ShortName>SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>51</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>00000052 - Disclosure - INCOME TAXES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative</Role>
      <ShortName>INCOME TAXES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/IncomeTaxesTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>00000053 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails</Role>
      <ShortName>SCHEDULE OF COMPONENTS OF LEASE COST (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>53</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>00000054 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails</Role>
      <ShortName>SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>54</Position>
    </Report>
    <Report instance="form10-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>00000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-K" original="form10-k.htm">form10-k.htm</File>
    <File>abeo-20201231.xsd</File>
    <File>abeo-20201231_cal.xml</File>
    <File>abeo-20201231_def.xml</File>
    <File>abeo-20201231_lab.xml</File>
    <File>abeo-20201231_pre.xml</File>
    <File>ex21.htm</File>
    <File>ex23-1.htm</File>
    <File>ex31-1.htm</File>
    <File>ex31-2.htm</File>
    <File>ex32.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>form10-k_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy>http://xbrl.sec.gov/dei/2020-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://fasb.org/srt/2020-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://fasb.org/us-gaap/2020-01-31</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>75
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "form10-k.htm": {
   "axisCustom": 0,
   "axisStandard": 20,
   "contextCount": 171,
   "dts": {
    "calculationLink": {
     "local": [
      "abeo-20201231_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "abeo-20201231_def.xml"
     ],
     "remote": [
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-eedm-def-2020-01-31.xml",
      "http://xbrl.fasb.org/srt/2020/elts/srt-eedm1-def-2020-01-31.xml"
     ]
    },
    "inline": {
     "local": [
      "form10-k.htm"
     ]
    },
    "labelLink": {
     "local": [
      "abeo-20201231_lab.xml"
     ],
     "remote": [
      "https://xbrl.sec.gov/dei/2020/dei-doc-2020-01-31.xml",
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-doc-2020-01-31.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abeo-20201231_pre.xml"
     ]
    },
    "referenceLink": {
     "remote": [
      "https://xbrl.sec.gov/dei/2020/dei-ref-2020-01-31.xml",
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-ref-2020-01-31.xml"
     ]
    },
    "schema": {
     "local": [
      "abeo-20201231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd",
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd",
      "http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd",
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd",
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-roles-2020-01-31.xsd",
      "http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://xbrl.fasb.org/srt/2020/elts/srt-types-2020-01-31.xsd",
      "http://xbrl.fasb.org/srt/2020/elts/srt-roles-2020-01-31.xsd",
      "https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd",
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-types-2020-01-31.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/deprecated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "http://xbrl.fasb.org/us-gaap/2020/elts/us-parts-codification-2020-01-31.xsd"
     ]
    }
   },
   "elementCount": 475,
   "entityCount": 1,
   "hidden": {
    "http://abeonatherapeutics.com/20201231": 18,
    "http://fasb.org/us-gaap/2020-01-31": 83,
    "http://xbrl.sec.gov/dei/2020-01-31": 7,
    "total": 108
   },
   "keyCustom": 36,
   "keyStandard": 323,
   "memberCustom": 38,
   "memberStandard": 21,
   "nsprefix": "abeo",
   "nsuri": "http://abeonatherapeutics.com/20201231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "role": "http://abeonatherapeutics.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000010 - Disclosure - LICENSED TECHNOLOGY",
     "role": "http://abeonatherapeutics.com/role/LicensedTechnology",
     "shortName": "LICENSED TECHNOLOGY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000011 - Disclosure - LOAN PAYABLE",
     "role": "http://abeonatherapeutics.com/role/LoanPayable",
     "shortName": "LOAN PAYABLE",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueDisclosuresTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000012 - Disclosure - FAIR VALUE MEASUREMENTS",
     "role": "http://abeonatherapeutics.com/role/FairValueMeasurements",
     "shortName": "FAIR VALUE MEASUREMENTS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueDisclosuresTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000013 - Disclosure - STOCKHOLDERS\u2019 EQUITY",
     "role": "http://abeonatherapeutics.com/role/StockholdersEquity",
     "shortName": "STOCKHOLDERS\u2019 EQUITY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RevenueFromContractWithCustomerTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000014 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS",
     "role": "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers",
     "shortName": "REVENUE FROM CONTRACTS WITH CUSTOMERS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RevenueFromContractWithCustomerTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000015 - Disclosure - STOCK-BASED COMPENSATION",
     "role": "http://abeonatherapeutics.com/role/Stock-basedCompensation",
     "shortName": "STOCK-BASED COMPENSATION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000016 - Disclosure - 401(k) PLAN",
     "role": "http://abeonatherapeutics.com/role/KPlan",
     "shortName": "401(k) PLAN",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000017 - Disclosure - INCOME TAXES",
     "role": "http://abeonatherapeutics.com/role/IncomeTaxes",
     "shortName": "INCOME TAXES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000018 - Disclosure - COMMITMENTS AND CONTINGENCIES",
     "role": "http://abeonatherapeutics.com/role/CommitmentsAndContingencies",
     "shortName": "COMMITMENTS AND CONTINGENCIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abeo:NatureOfOperationsPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000019 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies",
     "shortName": "NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abeo:NatureOfOperationsPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000002 - Statement - Consolidated Balance Sheets",
     "role": "http://abeonatherapeutics.com/role/BalanceSheets",
     "shortName": "Consolidated Balance Sheets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ShortTermInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000020 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables",
     "shortName": "NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000021 - Disclosure - SHORT-TERM INVESTMENTS (Tables)",
     "role": "http://abeonatherapeutics.com/role/Short-termInvestmentsTables",
     "shortName": "SHORT-TERM INVESTMENTS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000022 - Disclosure - PROPERTY AND EQUIPMENT (Tables)",
     "role": "http://abeonatherapeutics.com/role/PropertyAndEquipmentTables",
     "shortName": "PROPERTY AND EQUIPMENT (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000023 - Disclosure - LICENSED TECHNOLOGY (Tables)",
     "role": "http://abeonatherapeutics.com/role/LicensedTechnologyTables",
     "shortName": "LICENSED TECHNOLOGY (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000024 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)",
     "role": "http://abeonatherapeutics.com/role/FairValueMeasurementsTables",
     "shortName": "FAIR VALUE MEASUREMENTS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000025 - Disclosure - STOCK-BASED COMPENSATION (Tables)",
     "role": "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
     "shortName": "STOCK-BASED COMPENSATION (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000026 - Disclosure - INCOME TAXES (Tables)",
     "role": "http://abeonatherapeutics.com/role/IncomeTaxesTables",
     "shortName": "INCOME TAXES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LeaseCostTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000027 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)",
     "role": "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables",
     "shortName": "COMMITMENTS AND CONTINGENCIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LeaseCostTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000028 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails",
     "shortName": "SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllocatedShareBasedCompensationExpense",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000029 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
     "shortName": "SCHEDULE OF STOCK BASED COMPENSATION (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock",
       "us-gaap:CompensationRelatedCostsPolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:AllocatedShareBasedCompensationExpenseNetOfTax",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000003 - Statement - Consolidated Balance Sheets (Parenthetical)",
     "role": "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical",
     "shortName": "Consolidated Balance Sheets (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashCashEquivalentsAndShortTermInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000030 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
     "shortName": "NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashCashEquivalentsAndShortTermInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleSecuritiesDebtSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000031 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails",
     "shortName": "SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleSecuritiesDebtSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000032 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative",
     "shortName": "SHORT-TERM INVESTMENTS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000033 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails",
     "shortName": "SCHEDULE OF PROPERTY AND EQUIPMENT (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000034 - Disclosure - PROPERTY AND EQUIPMENT (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative",
     "shortName": "PROPERTY AND EQUIPMENT (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000035 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails",
     "shortName": "SCHEDULE OF LICENSED TECHNOLOGY (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000036 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails",
     "shortName": "SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-11-032020-11-04",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "us-gaap:PaymentsForRoyalties",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000037 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
     "shortName": "LICENSED TECHNOLOGY (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-11-032020-11-04",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "us-gaap:PaymentsForRoyalties",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromNotesPayable",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000038 - Disclosure - LOAN PAYABLE (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative",
     "shortName": "LOAN PAYABLE (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember",
      "decimals": "-5",
      "lang": null,
      "name": "us-gaap:ProceedsFromNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetsFairValueDisclosure",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000039 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails",
     "shortName": "SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetsFairValueDisclosure",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000004 - Statement - Consolidated Statements of Operations and Comprehensive Loss",
     "role": "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
     "shortName": "Consolidated Statements of Operations and Comprehensive Loss",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ResearchAndDevelopmentExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-10-012020-10-31_us-gaap_CommonStockMember",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "abeo:PrefundedWarrantsExercisedAndConvertedShares",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000040 - Disclosure - STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative",
     "shortName": "STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-10-012020-10-31_us-gaap_CommonStockMember",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "abeo:PrefundedWarrantsExercisedAndConvertedShares",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000041 - Disclosure - REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
     "shortName": "REVENUE FROM CONTRACTS WITH CUSTOMERS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:RevenueFromContractWithCustomerTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-08-132020-08-14_custom_SublicenseAndnventoryPurchaseAgreementsMember",
      "decimals": "-5",
      "lang": null,
      "name": "us-gaap:ContractWithCustomerLiabilityRevenueRecognized",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Percent",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000042 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails",
     "shortName": "SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Percent",
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2019-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "reportCount": 1,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000043 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
     "shortName": "SCHEDULE OF OPTIONS ACTIVITY (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "abeo:FairValueOfGranted",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000044 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical",
     "shortName": "SCHEDULE OF OPTIONS ACTIVITY (Details) (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "abeo:FairValueOfGranted",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "reportCount": 1,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000045 - Disclosure - SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
     "shortName": "SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod",
      "reportCount": 1,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000046 - Disclosure - SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)",
     "role": "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails",
     "shortName": "SUMMARY OF RESTRICTED STOCK ACTIVITY (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_TwoThousandFifteenEquityIncentivePlanMember_us-gaap_RestrictedStockMember",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_StockOptionsMember94269156",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000047 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
     "shortName": "STOCK-BASED COMPENSATION (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_StockOptionsMember94269156",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000048 - Disclosure - 401(k) PLAN (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/KPlanDetailsNarrative",
     "shortName": "401(k) PLAN (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000049 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails",
     "shortName": "SCHEDULE OF INCOME TAX EXPENSE (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2018-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000005 - Statement - Consolidated Statements of Stockholders' Equity",
     "role": "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity",
     "shortName": "Consolidated Statements of Stockholders' Equity",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2018-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000050 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails",
     "shortName": "SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DeferredTaxAssetsOperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abeo:SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000051 - Disclosure - SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)",
     "role": "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails",
     "shortName": "SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abeo:SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLossCarryforwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "abeo:OperatingLossCarryforward",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000052 - Disclosure - INCOME TAXES (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative",
     "shortName": "INCOME TAXES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "abeo:OperatingLossCarryforward",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:LeaseCostTableTextBlock",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000053 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails",
     "shortName": "SCHEDULE OF COMPONENTS OF LEASE COST (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:LeaseCostTableTextBlock",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000054 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)",
     "role": "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails",
     "shortName": "SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000055 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
     "shortName": "COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-012020-12-31_custom_RDEBProductMember",
      "decimals": "-6",
      "lang": null,
      "name": "us-gaap:DebtInstrumentPeriodicPaymentPrincipal",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000006 - Statement - Consolidated Statements of Cash Flows",
     "role": "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
     "shortName": "Consolidated Statements of Cash Flows",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "abeo:AllocatedShareBasedCompensationExpenseRestrictedStock",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000007 - Disclosure - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies",
     "shortName": "NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000008 - Disclosure - SHORT-TERM INVESTMENTS",
     "role": "http://abeonatherapeutics.com/role/Short-termInvestments",
     "shortName": "SHORT-TERM INVESTMENTS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000009 - Disclosure - PROPERTY AND EQUIPMENT",
     "role": "http://abeonatherapeutics.com/role/PropertyAndEquipment",
     "shortName": "PROPERTY AND EQUIPMENT",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-k.htm",
      "contextRef": "From2020-01-01to2020-12-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 61,
   "tag": {
    "abeo_AbeonaTherapeuticsLlcMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Abeona Therapeutics Llc [Member]",
        "label": "Abeona Therapeutics LLC [Member]"
       }
      }
     },
     "localname": "AbeonaTherapeuticsLlcMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_AccretionAndInterestOnShorttermInvestments": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accretion and interest on short-term investments.",
        "label": "AccretionAndInterestOnShorttermInvestments",
        "negatedLabel": "Accretion and interest on short-term investments"
       }
      }
     },
     "localname": "AccretionAndInterestOnShorttermInvestments",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_AllocatedShareBasedCompensationExpenseRestrictedStock": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, restricted shares of stock, restricted unit, restricted stock options or other restricted equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.",
        "label": "AllocatedShareBasedCompensationExpenseRestrictedStock",
        "verboseLabel": "Restricted stock-based compensation expense"
       }
      }
     },
     "localname": "AllocatedShareBasedCompensationExpenseRestrictedStock",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_AmendedAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amended Agreements [Member].",
        "label": "Eb Agreement [Member]"
       }
      }
     },
     "localname": "AmendedAgreementMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_AprilOneTwentyTwentyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date member.",
        "label": "Non cash Or Part Non cash Acquisition Non cash Financial Or Equity Instrument Consideration Value Of Warrants Issued1"
       }
      }
     },
     "localname": "AprilOneTwentyTwentyMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_ConstructionWorkInProgressMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Construction Work-in-Progress [Member]",
        "label": "Construction Work-in-Progress [Member]"
       }
      }
     },
     "localname": "ConstructionWorkInProgressMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_DebtInstrumentPeriodicRemainsDue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Due remains value.",
        "label": "Due remains value"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicRemainsDue",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_DeferredTaxLiabilitiesPropertyPlantAndEquipments": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 4.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deferred tax liabilities property plant and equipments.",
        "label": "Property, equipment and goodwill",
        "negatedLabel": "Property, equipment and goodwill"
       }
      }
     },
     "localname": "DeferredTaxLiabilitiesPropertyPlantAndEquipments",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_EligibleDirectorStockOptionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Eligible Director Stock Options.",
        "label": "Eligible Director Stock Options [Member]"
       }
      }
     },
     "localname": "EligibleDirectorStockOptionsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_EligibleStockOptionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Eligible Stock Options.",
        "label": "Eligible Stock Options [Member]"
       }
      }
     },
     "localname": "EligibleStockOptionsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_EventBasedMilestonePaymentsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Event-Based Milestone Payments [Member]",
        "label": "Event Based Milestone Payments [Member]"
       }
      }
     },
     "localname": "EventBasedMilestonePaymentsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_FairValueDisclosureOfGainLoss": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value disclosure of gain loss.",
        "label": "Fair value disclosure of gain loss"
       }
      }
     },
     "localname": "FairValueDisclosureOfGainLoss",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_FairValueOfGranted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of granted.",
        "label": "Fair value of granted"
       }
      }
     },
     "localname": "FairValueOfGranted",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical"
     ],
     "xbrltype": "perShareItemType"
    },
    "abeo_FurnitureAndOfficeEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Furniture and Office Equipment [Member]",
        "label": "Furniture and Office Equipment [Member]"
       }
      }
     },
     "localname": "FurnitureAndOfficeEquipmentMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_IncometaxReconciliationCurrentYearReserve": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to current year reserve.",
        "label": "Current year reserve"
       }
      }
     },
     "localname": "IncometaxReconciliationCurrentYearReserve",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 13.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase decrease in accrued expenses and lease liabilities.",
        "label": "IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities",
        "negatedLabel": "Accounts payable, accrued expenses and lease liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IncreaseDecreaseInPayableToLicensor": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 14.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase (Decrease) in change in payable to licensor.",
        "label": "IncreaseDecreaseInPayableToLicensor",
        "negatedLabel": "Change in payable to licensor"
       }
      }
     },
     "localname": "IncreaseDecreaseInPayableToLicensor",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_InterestAndMiscellaneousIncome": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Interest and miscellaneous income.",
        "label": "Interest and miscellaneous income"
       }
      }
     },
     "localname": "InterestAndMiscellaneousIncome",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs.",
        "label": "Issuance of common stock and pre-funded warrants \u00a0in connection with public offering, net of offering costs"
       }
      }
     },
     "localname": "IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCosts",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares.",
        "label": "Issuance of common stock and pre-funded warrants in connection with public offering, net of offering costs, shares"
       }
      }
     },
     "localname": "IssuanceOfCommonStockAndPrefundedWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsShares",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Issuance of common stock in connection with the exercise of pre-funded warrants.",
        "label": "Issuance of common stock in connection with the \u00a0exercise of pre-funded warrants"
       }
      }
     },
     "localname": "IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrants",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Issuance of common stock in connection with the exercise of pre-funded warrants, shares.",
        "label": "Issuance of common stock in connection with the exercise of pre-funded warrants, shares"
       }
      }
     },
     "localname": "IssuanceOfCommonStockInConnectionWithExerciseOfPrefundedWarrantsShares",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "abeo_LaboratoryEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Laboratory Equipment [Member]",
        "label": "Laboratory Equipment [Member]"
       }
      }
     },
     "localname": "LaboratoryEquipmentMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_LicenseAndOtherRevenuesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "License and Other Revenues [Member]",
        "label": "License and Other Revenues [Member]"
       }
      }
     },
     "localname": "LicenseAndOtherRevenuesMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_LicenseTerminationDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "License termination date.",
        "label": "License termination date"
       }
      }
     },
     "localname": "LicenseTerminationDate",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "dateItemType"
    },
    "abeo_LicensedTechnologyNetMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Licensed Technology Net [Member]",
        "label": "Licensed Technology Net [Member]"
       }
      }
     },
     "localname": "LicensedTechnologyNetMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_NatureOfOperationsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for business description. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.",
        "label": "Nature of Operations"
       }
      }
     },
     "localname": "NatureOfOperationsPolicyTextBlock",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abeo_NetCashProvidedByUsedInOperatingActivity": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net cash provided by used in operating activities.",
        "label": "Net cash used in operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivity",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_NetOperatingLossCarryforwardsNotExpiredAndCarriedForward": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net operating loss carryforwards not expired and carried forward indefinitely, amount.",
        "label": "Net operating loss carryforwards not expired and carried forward indefinitely, amount"
       }
      }
     },
     "localname": "NetOperatingLossCarryforwardsNotExpiredAndCarriedForward",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_NonPreFundedWarrantsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Non-Pre-Funded Warrants [Member]",
        "label": "Non-Pre-Funded Warrants [Member]"
       }
      }
     },
     "localname": "NonPreFundedWarrantsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_NoncashInterestExpense": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Non-cash interest expense.",
        "label": "Non-cash interest expense"
       }
      }
     },
     "localname": "NoncashInterestExpense",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_NoncashLicensedTechnologyImpairmentCharge": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Non-cash licensed technology impairment charge.",
        "label": "Non-cash licensed technology impairment charge"
       }
      }
     },
     "localname": "NoncashLicensedTechnologyImpairmentCharge",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_NumberOfInvestmentOptions": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of investment options.",
        "label": "Number of investment options"
       }
      }
     },
     "localname": "NumberOfInvestmentOptions",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/KPlanDetailsNarrative"
     ],
     "xbrltype": "integerItemType"
    },
    "abeo_OperatingLossCarryforward": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operating loss carryforwards.",
        "label": "Operating loss carryforwards",
        "verboseLabel": "Net operating loss carryforwards"
       }
      }
     },
     "localname": "OperatingLossCarryforward",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_OriginalLicenseAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Original License Agreements [Member]",
        "label": "Original License Agreement [Member]"
       }
      }
     },
     "localname": "OriginalLicenseAgreementMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_OtherAssetsAndRestrictedCash": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 6.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Other assets and restricted cash.",
        "label": "Other assets and restricted cash"
       }
      }
     },
     "localname": "OtherAssetsAndRestrictedCash",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_PaycheckProtectionProgramMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Paycheck Protection Program [Member]",
        "label": "Paycheck Protection Program [Member]"
       }
      }
     },
     "localname": "PaycheckProtectionProgramMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_PaymentForExecutionOfContracts": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Payment on Execution of Contracts.",
        "label": "IncomeTax Reconciliation Current Year Reserve"
       }
      }
     },
     "localname": "PaymentForExecutionOfContracts",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_PreFundedWarrantMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Pre-funded\" Warrants [Member]",
        "label": "Pre-Funded Warrants [Member]"
       }
      }
     },
     "localname": "PreFundedWarrantMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_PreFundedWarrantsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Pre - Funded Warrants [Member]",
        "label": "Pre - Funded Warrants [Member]"
       }
      }
     },
     "localname": "PreFundedWarrantsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_PrefundedWarrantsExercisedAndConvertedShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Pre-funded warrants exercised and converted shares.",
        "label": "Pre-funded warrants exercised and converted shares"
       }
      }
     },
     "localname": "PrefundedWarrantsExercisedAndConvertedShares",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "abeo_ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs.",
        "label": "Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs.",
        "negatedLabel": "Proceeds from issuance of common stock and pre-funded warrants in public offering, net of offering costs"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfCommonStockAndPrefundedWarrantsInPublicOfferingNetOfOfferingCosts",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_RDEBProductMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "RDEB Product [Member].",
        "label": "RDEB Product [Member]"
       }
      }
     },
     "localname": "RDEBProductMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_REGENXBIOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "REGENXBIO [Member]",
        "label": "REGENXBIO [Member]"
       }
      }
     },
     "localname": "REGENXBIOMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RangeFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Range Five [Member]",
        "label": "Range Five [Member]"
       }
      }
     },
     "localname": "RangeFiveMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RangeFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Range Four [Member]",
        "label": "Range Four [Member]"
       }
      }
     },
     "localname": "RangeFourMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RangeOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Range One [Member]",
        "label": "Range One [Member]"
       }
      }
     },
     "localname": "RangeOneMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RangeSixMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Range six [Member]",
        "label": "Range six [Member]"
       }
      }
     },
     "localname": "RangeSixMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RangeThreeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Range Three [Member]",
        "label": "Range Three [Member]"
       }
      }
     },
     "localname": "RangeThreeMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RangeTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Range Two [Member]",
        "label": "Range Two [Member]"
       }
      }
     },
     "localname": "RangeTwoMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_SalesBasedMilestonePaymentsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sales-Based Milestone Payments [Member]",
        "label": "Sales Based Milestone Payments [Member]"
       }
      }
     },
     "localname": "SalesBasedMilestonePaymentsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of Supplemental Cash Flow Information Related to Leases [Table Text Block]",
        "label": "SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES"
       }
      }
     },
     "localname": "ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abeo_ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Incremental compensation costs recognized term.",
        "label": "Incremental compensation costs recognized term"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardIncrementalCompensationCostsTerm",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "abeo_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average period total compensation costs related to non-vested options.",
        "label": "Weighted average period total compensation costs related to non-vested options"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermNonvested",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "abeo_SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares returned in connection with arbitration ruling on licensing agreement.",
        "label": "Shares returned in connection with arbitration ruling on licensing agreement"
       }
      }
     },
     "localname": "SharesReturnedInConnectionWithArbitrationRulingOnLicensingAgreement",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_ShortTermInvestmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Short Term Investment [Member]",
        "label": "Short Term Investment [Member]"
       }
      }
     },
     "localname": "ShortTermInvestmentMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock issued during period Issuance of common stock in connection with restricted share awards, net of cancellations, shares.",
        "label": "Issuance of common stock in connection with restricted share awards, net of cancellations, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "abeo_StockIssuedDuringPeriodSharesIssuedForLicensingAgreements": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares returned in connection with arbitration ruling on licensing agreement, shares.",
        "label": "Shares returned in connection with arbitration ruling on licensing agreement, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesIssuedForLicensingAgreements",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "abeo_StockIssuedDuringPeriodValueIssuedForLicensingAgreements": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares returned in connection with arbitration ruling on licensing agreement.",
        "label": "Shares returned in connection with arbitration \u00a0ruling on licensing agreement"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueIssuedForLicensingAgreements",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock issued during period value Issuance of common stock in connection with restricted share awards, net of cancellations.",
        "label": "Issuance of common stock in connection \u00a0with restricted share awards, net of cancellations"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_StockOptionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock Options [Member]",
        "label": "Stock Options [Member]"
       }
      }
     },
     "localname": "StockOptionsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_SublicenseAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sublicense agreement.",
        "label": "Sublicense Agreement [Member]"
       }
      }
     },
     "localname": "SublicenseAgreementMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_SublicenseAndnventoryPurchaseAgreementsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sublicense and Inventory Purchase Agreements [Member]",
        "label": "Sublicense Andnventory Purchase Agreements [Member]"
       }
      }
     },
     "localname": "SublicenseAndnventoryPurchaseAgreementsMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of carryforwards expire [Table Text Block]",
        "label": "SUMMARY OF NET OPERATING LOSS AND GENERAL BUSINESS CREDIT CARRYFORWARDS"
       }
      }
     },
     "localname": "SummaryOfOperatingLossCarryForwardsAndGeneralBusinessCreditCarryForwardsTableTextBlock",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abeo_TaxYearTwoThousandTwentyFiveMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tax Year 2025 [Member]",
        "label": "Tax Year Two Thousand Twenty Five [Member]"
       }
      }
     },
     "localname": "TaxYearTwoThousandTwentyFiveMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TaxYearTwoThousandTwentyFourMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tax Year 2024 [Member]",
        "label": "Tax Year 2024 [Member]"
       }
      }
     },
     "localname": "TaxYearTwoThousandTwentyFourMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TaxYearTwoThousandTwentyOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tax Year 2021 [Member]",
        "label": "Tax Year 2021 [Member]"
       }
      }
     },
     "localname": "TaxYearTwoThousandTwentyOneMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TaxYearTwoThousandTwentyThreeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tax Year 2023 [Member]",
        "label": "Tax Year 2023 [Member]"
       }
      }
     },
     "localname": "TaxYearTwoThousandTwentyThreeMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TaxYearTwoThousandTwentyTwoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tax Year 2022 [Member]",
        "label": "Tax Year 2022 [Member]"
       }
      }
     },
     "localname": "TaxYearTwoThousandTwentyTwoMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_ThereafterMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Thereafter [Member]",
        "label": "Thereafter [Member]"
       }
      }
     },
     "localname": "ThereafterMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TwoThousandFifteenEquityIncentivePlanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "2015 Equity Incentive Plan [Member]",
        "label": "2015 Equity Incentive Plan [Member]"
       }
      }
     },
     "localname": "TwoThousandFifteenEquityIncentivePlanMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TwoThousandFiveEquityIncentivePlanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "2005 Equity Incentive Plan [Member]",
        "label": "2005 Equity Incentive Plan [Member]"
       }
      }
     },
     "localname": "TwoThousandFiveEquityIncentivePlanMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_TwoThousandNineteenPublicOfferingMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "2019 Public Offering [Member]",
        "label": "2019 Public Offering [Member]"
       }
      }
     },
     "localname": "TwoThousandNineteenPublicOfferingMember",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_WarrantExpirationDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrant expiration, description.",
        "label": "Warrant expiration, description"
       }
      }
     },
     "localname": "WarrantExpirationDescription",
     "nsuri": "http://abeonatherapeutics.com/20201231",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r424"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r422",
      "r424",
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r423"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r431"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r424"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r424"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r426"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r414"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r417"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "All the names of the entities being reported upon in a document. Any legal structure used to conduct activities or to hold assets. Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts. This item does not include business and geographical segments which are included in the geographical or business segments domains."
       }
      }
     },
     "localname": "EntityDomain",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r428"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r427"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_IcfrAuditorAttestationFlag": {
     "auth_ref": [
      "r422",
      "r424",
      "r425"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "localname": "IcfrAuditorAttestationFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_LegalEntityAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The set of legal entities associated with a report.",
        "label": "Legal Entity [Axis]"
       }
      }
     },
     "localname": "LegalEntityAxis",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r424"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r418"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r419"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r413"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r416"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r415"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r420"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r421"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r429"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "srt_MaximumMember": {
     "auth_ref": [
      "r231",
      "r233",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r359",
      "r360",
      "r394",
      "r396"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Maximum [Member]"
       }
      }
     },
     "localname": "MaximumMember",
     "nsuri": "http://fasb.org/srt/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MinimumMember": {
     "auth_ref": [
      "r231",
      "r233",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r359",
      "r360",
      "r394",
      "r396"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Minimum [Member]"
       }
      }
     },
     "localname": "MinimumMember",
     "nsuri": "http://fasb.org/srt/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ProductOrServiceAxis": {
     "auth_ref": [
      "r129",
      "r200",
      "r203",
      "r361",
      "r393",
      "r395"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Product and Service [Axis]"
       }
      }
     },
     "localname": "ProductOrServiceAxis",
     "nsuri": "http://fasb.org/srt/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_ProductsAndServicesDomain": {
     "auth_ref": [
      "r129",
      "r200",
      "r203",
      "r361",
      "r393",
      "r395"
     ],
     "localname": "ProductsAndServicesDomain",
     "nsuri": "http://fasb.org/srt/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_RangeAxis": {
     "auth_ref": [
      "r211",
      "r231",
      "r233",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r359",
      "r360",
      "r394",
      "r396"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statistical Measurement [Axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://fasb.org/srt/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_RangeMember": {
     "auth_ref": [
      "r211",
      "r231",
      "r233",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r359",
      "r360",
      "r394",
      "r396"
     ],
     "localname": "RangeMember",
     "nsuri": "http://fasb.org/srt/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AccountsPayableCurrent": {
     "auth_ref": [
      "r28"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accounts payable"
       }
      }
     },
     "localname": "AccountsPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccretionExpense": {
     "auth_ref": [
      "r160",
      "r161"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.",
        "label": "Accretion of right-of-use lease assets"
       }
      }
     },
     "localname": "AccretionExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r31"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued expenses"
       }
      }
     },
     "localname": "AccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "auth_ref": [
      "r27",
      "r156"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.",
        "label": "Less: accumulated depreciation and amortization"
       }
      }
     },
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "auth_ref": [
      "r17",
      "r42",
      "r43",
      "r44",
      "r384",
      "r401",
      "r402"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.",
        "label": "Accumulated other comprehensive loss"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeMember": {
     "auth_ref": [
      "r41",
      "r44",
      "r45",
      "r82",
      "r83",
      "r84",
      "r314",
      "r397",
      "r398"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated increase (decrease) in equity from transactions and other events and circumstances from non-owner sources, attributable to the parent. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.",
        "label": "AOCI Attributable to Parent [Member]"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdditionalPaidInCapitalCommonStock": {
     "auth_ref": [
      "r15"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.",
        "label": "Additional paid-in capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r82",
      "r83",
      "r84",
      "r270",
      "r271",
      "r272"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.",
        "label": "Additional Paid-in Capital [Member]"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for restricted stock unit under share-based payment arrangement.",
        "label": "Restricted stock-based compensation expense"
       }
      }
     },
     "localname": "AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue": {
     "auth_ref": [
      "r235",
      "r237",
      "r276",
      "r277"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.",
        "label": "Stock option-based compensation expense"
       }
      }
     },
     "localname": "AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile net loss to cash used in operating activities:"
       }
      }
     },
     "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AllocatedShareBasedCompensationExpense": {
     "auth_ref": [
      "r237",
      "r264",
      "r275"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.",
        "label": "Total stock based compensation expense",
        "verboseLabel": "Stock option-based compensation expense"
       }
      }
     },
     "localname": "AllocatedShareBasedCompensationExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after tax, of expense for award under share-based payment arrangement.",
        "label": "Stock based compensation expense, net of tax"
       }
      }
     },
     "localname": "AllocatedShareBasedCompensationExpenseNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfIntangibleAssets": {
     "auth_ref": [
      "r67",
      "r143",
      "r149"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Amortization of intangible assets"
       }
      }
     },
     "localname": "AmortizationOfIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.",
        "label": "Total"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of antidilutive security.",
        "label": "Antidilutive Securities [Axis]"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AntidilutiveSecuritiesNameDomain": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Incremental common shares attributable to securities that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented."
       }
      }
     },
     "localname": "AntidilutiveSecuritiesNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ArrangementsAndNonarrangementTransactionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations."
       }
      }
     },
     "localname": "ArrangementsAndNonarrangementTransactionsMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r77",
      "r112",
      "r121",
      "r127",
      "r137",
      "r311",
      "r315",
      "r328",
      "r367",
      "r382"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets",
        "totalLabel": "Total assets"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ASSETS"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r4",
      "r5",
      "r38",
      "r77",
      "r137",
      "r311",
      "r315",
      "r328"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets, Current",
        "totalLabel": "Total current assets"
       }
      }
     },
     "localname": "AssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current assets:"
       }
      }
     },
     "localname": "AssetsCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsFairValueDisclosure": {
     "auth_ref": [
      "r318"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Fair value disclosure of assets"
       }
      }
     },
     "localname": "AssetsFairValueDisclosure",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsNet": {
     "auth_ref": [
      "r1",
      "r403",
      "r404",
      "r405",
      "r406"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of net assets (liabilities).",
        "label": "Net assets"
       }
      }
     },
     "localname": "AssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis": {
     "auth_ref": [
      "r134",
      "r139"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).",
        "label": "Debt Securities, Available-for-sale, Amortized Cost"
       }
      }
     },
     "localname": "AvailableForSaleDebtSecuritiesAmortizedCostBasis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AvailableForSaleSecuritiesDebtSecurities": {
     "auth_ref": [
      "r133",
      "r135",
      "r139",
      "r373"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).",
        "label": "U.S. government and agency securities and treasuries"
       }
      }
     },
     "localname": "AvailableForSaleSecuritiesDebtSecurities",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AwardDateAxis": {
     "auth_ref": [
      "r238",
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by date or year award under share-based payment arrangement is granted.",
        "label": "Award Date [Axis]"
       }
      }
     },
     "localname": "AwardDateAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AwardDateDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date or year award under share-based payment arrangement is granted."
       }
      }
     },
     "localname": "AwardDateDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AwardTypeAxis": {
     "auth_ref": [
      "r238",
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of award under share-based payment arrangement.",
        "label": "Award Type [Axis]"
       }
      }
     },
     "localname": "AwardTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables",
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_BusinessAcquisitionAcquireeDomain": {
     "auth_ref": [
      "r230",
      "r232"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Identification of the acquiree in a material business combination (or series of individually immaterial business combinations), which may include the name or other type of identification of the acquiree."
       }
      }
     },
     "localname": "BusinessAcquisitionAcquireeDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_BusinessAcquisitionAxis": {
     "auth_ref": [
      "r230",
      "r232",
      "r307",
      "r308"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by business combination or series of individually immaterial business combinations.",
        "label": "Business Acquisition [Axis]"
       }
      }
     },
     "localname": "BusinessAcquisitionAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r3",
      "r24",
      "r69"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash and cash equivalents",
        "periodEndLabel": "Cash and cash equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "auth_ref": [
      "r6",
      "r70",
      "r74"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.",
        "label": "Cash and Cash Equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy": {
     "auth_ref": [
      "r6",
      "r70",
      "r74",
      "r365"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Entity's cash and cash equivalents accounting policy with respect to restricted balances.  Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.",
        "label": "Restricted Cash"
       }
      }
     },
     "localname": "CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashCashEquivalentsAndShortTermInvestments": {
     "auth_ref": [
      "r24"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.",
        "label": "Cash, cash equivalents and short-term investments"
       }
      }
     },
     "localname": "CashCashEquivalentsAndShortTermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r62",
      "r69",
      "r72"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents",
        "periodEndLabel": "Total cash, cash equivalents and restricted cash"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations": {
     "auth_ref": [
      "r62",
      "r69",
      "r72"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations",
        "periodEndLabel": "Cash, cash equivalents and restricted cash at end of year",
        "periodStartLabel": "Cash, cash equivalents and restricted cash at beginning of year"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r62",
      "r329"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "totalLabel": "Net (decrease)/increase in cash, cash equivalents and restricted cash"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ClassOfWarrantOrRightAxis": {
     "auth_ref": [
      "r180",
      "r236"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of warrant or right issued.",
        "label": "Class of Warrant or Right [Axis]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfWarrantOrRightDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the class or type of warrant or right outstanding. Warrants and rights represent derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months."
       }
      }
     },
     "localname": "ClassOfWarrantOrRightDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "auth_ref": [
      "r178"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding.",
        "label": "Warrants exercise price"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ClassOfWarrantOrRightLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Class of Warrant or Right [Line Items]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares.",
        "label": "Warrants converted to shares"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ClassOfWarrantOrRightOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of warrants or rights outstanding.",
        "label": "Warrants to purchase"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ClassOfWarrantOrRightTable": {
     "auth_ref": [
      "r180",
      "r236"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure for warrants or rights issued, which includes the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.",
        "label": "Class of Warrant or Right [Table]"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommitmentsAndContingencies": {
     "auth_ref": [
      "r36",
      "r168",
      "r375",
      "r388"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.",
        "label": "Commitments and contingencies"
       }
      }
     },
     "localname": "CommitmentsAndContingencies",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments and Contingencies Disclosure [Abstract]"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "auth_ref": [
      "r165",
      "r166",
      "r167",
      "r175"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for commitments and contingencies.",
        "label": "COMMITMENTS AND CONTINGENCIES"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingencies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r82",
      "r83"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock that is subordinate to all other stock of the issuer.",
        "label": "Common Stock [Member]"
       }
      }
     },
     "localname": "CommonStockMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of common stock.",
        "label": "Common stock, par value"
       }
      }
     },
     "localname": "CommonStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.",
        "label": "Common stock, shares authorized"
       }
      }
     },
     "localname": "CommonStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.",
        "label": "Common stock, shares issued"
       }
      }
     },
     "localname": "CommonStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r14",
      "r177"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.",
        "label": "Common stock, shares outstanding"
       }
      }
     },
     "localname": "CommonStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesSubscribedButUnissued": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.",
        "label": "Common stock authorized but unissued"
       }
      }
     },
     "localname": "CommonStockSharesSubscribedButUnissued",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r14"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Common stock - $0.01 par value; authorized 200,000,000 shares;\u00a0\u00a0issued and outstanding 96,131,678 at December 31, 2020; \u00a0\u00a0issued and outstanding 83,622,135 at December 31, 2019;"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CompensationAndRetirementDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Retirement Benefits [Abstract]"
       }
      }
     },
     "localname": "CompensationAndRetirementDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CompensationRelatedCostsPolicyTextBlock": {
     "auth_ref": [
      "r73",
      "r240"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.",
        "label": "Stock-Based Compensation"
       }
      }
     },
     "localname": "CompensationRelatedCostsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "auth_ref": [
      "r47",
      "r49",
      "r50",
      "r53",
      "r377",
      "r391"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive loss"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "auth_ref": [
      "r74",
      "r313"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.",
        "label": "Principles of Consolidation"
       }
      }
     },
     "localname": "ConsolidationPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized": {
     "auth_ref": [
      "r182"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue recognized arising from contract liability from change in timeframe for performance obligation to be satisfied.",
        "label": "Milestone payments"
       }
      }
     },
     "localname": "ContractWithCustomerLiabilityChangeInTimeframePerformanceObligationSatisfiedRevenueRecognized",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ContractWithCustomerLiabilityRevenueRecognized": {
     "auth_ref": [
      "r201"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due.",
        "label": "Fixed consideration"
       }
      }
     },
     "localname": "ContractWithCustomerLiabilityRevenueRecognized",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock": {
     "auth_ref": [
      "r74",
      "r162",
      "r163",
      "r164"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for recognizing and reporting costs associated with exiting, disposing of, and restructuring certain operations.",
        "label": "Uses and Sources of Liquidity"
       }
      }
     },
     "localname": "CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r176"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.",
        "label": "LOAN PAYABLE"
       }
      }
     },
     "localname": "DebtDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentAxis": {
     "auth_ref": [
      "r9",
      "r11",
      "r12",
      "r368",
      "r369",
      "r380"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities.",
        "label": "Debt Instrument [Axis]"
       }
      }
     },
     "localname": "DebtInstrumentAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "auth_ref": [
      "r336",
      "r337"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Debt Instrument, Face Amount"
       }
      }
     },
     "localname": "DebtInstrumentFaceAmount",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "auth_ref": [
      "r79"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase for accrued, but unpaid interest on the debt instrument for the period.",
        "label": "Debt Instrument, Increase, Accrued Interest"
       }
      }
     },
     "localname": "DebtInstrumentIncreaseAccruedInterest",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "auth_ref": [
      "r33"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.",
        "label": "Debt interest rate"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "auth_ref": [
      "r34",
      "r322"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format.",
        "label": "Debt Instrument, Maturity Date"
       }
      }
     },
     "localname": "DebtInstrumentMaturityDate",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "dateItemType"
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "auth_ref": [
      "r35"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "localname": "DebtInstrumentNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentPeriodicPaymentPrincipal": {
     "auth_ref": [
      "r35"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the required periodic payments applied to principal.",
        "label": "Debt Instrument, Periodic Payment, Principal"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicPaymentPrincipal",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock": {
     "auth_ref": [
      "r136"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).",
        "label": "SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD"
       }
      }
     },
     "localname": "DebtSecuritiesAvailableForSaleTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DeferredRevenueCurrent": {
     "auth_ref": [
      "r21"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 6.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current.",
        "label": "Deferred revenue"
       }
      }
     },
     "localname": "DeferredRevenueCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsDeferredIncome": {
     "auth_ref": [
      "r295",
      "r296"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 6.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.",
        "label": "Deferred Tax Assets, Deferred Income",
        "verboseLabel": "Deferred revenue"
       }
      }
     },
     "localname": "DeferredTaxAssetsDeferredIncome",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsGoodwillAndIntangibleAssets": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 7.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from intangible assets including goodwill.",
        "label": "Intangible assets"
       }
      }
     },
     "localname": "DeferredTaxAssetsGoodwillAndIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsGross": {
     "auth_ref": [
      "r288"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_DeferredTaxAssetsLiabilitiesNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.",
        "label": "Deferred Tax Assets, Gross",
        "totalLabel": "Gross deferred tax assets"
       }
      }
     },
     "localname": "DeferredTaxAssetsGross",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsLiabilitiesNet": {
     "auth_ref": [
      "r290"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.",
        "label": "Deferred Tax Assets, Net",
        "totalLabel": "Net deferred taxes"
       }
      }
     },
     "localname": "DeferredTaxAssetsLiabilitiesNet",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwards": {
     "auth_ref": [
      "r295",
      "r296"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.",
        "label": "Net operating loss carryforwards"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwards",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOther": {
     "auth_ref": [
      "r295",
      "r296"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 8.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.",
        "label": "Other"
       }
      }
     },
     "localname": "DeferredTaxAssetsOther",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsStateTaxes": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 3.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from state taxes.",
        "label": "State credits"
       }
      }
     },
     "localname": "DeferredTaxAssetsStateTaxes",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness": {
     "auth_ref": [
      "r293",
      "r295",
      "r296"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible general business tax credit carryforwards.",
        "label": "General business credit carryforwards"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxCreditCarryforwardsGeneralBusiness",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost": {
     "auth_ref": [
      "r295",
      "r296"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 5.0,
       "parentTag": "us-gaap_DeferredTaxAssetsGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.",
        "label": "Stock options"
       }
      }
     },
     "localname": "DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r289"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_DeferredTaxAssetsLiabilitiesNet",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.",
        "label": "Deferred Tax Assets, Valuation Allowance",
        "negatedLabel": "Valuation allowance"
       }
      }
     },
     "localname": "DeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DefinedContributionPlanCostRecognized": {
     "auth_ref": [
      "r229"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cost for defined contribution plan.",
        "label": "Company contributions under 401 (k) Plan"
       }
      }
     },
     "localname": "DefinedContributionPlanCostRecognized",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/KPlanDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Maximum amount the employee may contribute to a defined contribution plan.",
        "label": "Maximum annual contribution per employee under 401(k) plan"
       }
      }
     },
     "localname": "DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/KPlanDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationAndAmortization": {
     "auth_ref": [
      "r67",
      "r154"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.",
        "label": "Depreciation, Depletion and Amortization, Nonproduction",
        "verboseLabel": "Depreciation and amortization"
       }
      }
     },
     "localname": "DepreciationAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/PropertyAndEquipmentDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r67",
      "r110"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 3.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.",
        "label": "Depreciation and amortization"
       }
      }
     },
     "localname": "DepreciationDepletionAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DisaggregationOfRevenueLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Disaggregation of Revenue [Line Items]"
       }
      }
     },
     "localname": "DisaggregationOfRevenueLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DisaggregationOfRevenueTable": {
     "auth_ref": [
      "r200",
      "r203",
      "r204",
      "r205",
      "r206",
      "r207",
      "r208",
      "r209"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.",
        "label": "Disaggregation of Revenue [Table]"
       }
      }
     },
     "localname": "DisaggregationOfRevenueTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": {
     "auth_ref": [
      "r278"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for share-based payment arrangement.",
        "label": "STOCK-BASED COMPENSATION"
       }
      }
     },
     "localname": "DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-based Payment Arrangement [Abstract]"
       }
      }
     },
     "localname": "DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DueToRelatedPartiesCurrent": {
     "auth_ref": [
      "r28",
      "r80",
      "r350"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Payable to licensor",
        "verboseLabel": "Due to Related Parties, Current"
       }
      }
     },
     "localname": "DueToRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EarningsPerShareBasicAndDiluted": {
     "auth_ref": [
      "r95"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements.  Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period.  Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.",
        "label": "Basic and diluted loss per common share"
       }
      }
     },
     "localname": "EarningsPerShareBasicAndDiluted",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "auth_ref": [
      "r74",
      "r96",
      "r97"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.",
        "label": "Loss Per Common Share"
       }
      }
     },
     "localname": "EarningsPerSharePolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions": {
     "auth_ref": [
      "r267"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cost to be recognized for option under share-based payment arrangement.",
        "label": "Compensation cost related to non-vested options not recognized"
       }
      }
     },
     "localname": "EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense": {
     "auth_ref": [
      "r264"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of tax benefit for recognition of expense of award under share-based payment arrangement.",
        "label": "Tax benefit"
       }
      }
     },
     "localname": "EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeStockOptionMember": {
     "auth_ref": [
      "r262"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share-based payment arrangement granting right, subject to vesting and other restrictions, to purchase or sell certain number of shares at predetermined price for specified period of time.",
        "label": "Share-based Payment Arrangement, Option [Member]"
       }
      }
     },
     "localname": "EmployeeStockOptionMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tangible personal property used to produce goods and services.",
        "label": "Equipment [Member]"
       }
      }
     },
     "localname": "EquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]"
       }
      }
     },
     "localname": "EquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r82",
      "r83",
      "r84",
      "r86",
      "r91",
      "r93",
      "r98",
      "r138",
      "r177",
      "r179",
      "r270",
      "r271",
      "r272",
      "r298",
      "r299",
      "r330",
      "r331",
      "r332",
      "r333",
      "r334",
      "r335",
      "r397",
      "r398",
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "localname": "EquityComponentDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]"
       }
      }
     },
     "localname": "FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable": {
     "auth_ref": [
      "r318",
      "r319",
      "r320",
      "r326"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about asset and liability measured at fair value on recurring and nonrecurring basis.",
        "label": "Fair Value, Recurring and Nonrecurring [Table]"
       }
      }
     },
     "localname": "FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain": {
     "auth_ref": [
      "r323"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Class of asset."
       }
      }
     },
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueByAssetClassAxis": {
     "auth_ref": [
      "r318",
      "r326"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by class of asset.",
        "label": "Asset Class [Axis]"
       }
      }
     },
     "localname": "FairValueByAssetClassAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueByFairValueHierarchyLevelAxis": {
     "auth_ref": [
      "r212",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r226",
      "r319",
      "r351",
      "r352",
      "r353"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by level within fair value hierarchy and fair value measured at net asset value per share as practical expedient.",
        "label": "Fair Value Hierarchy and NAV [Axis]"
       }
      }
     },
     "localname": "FairValueByFairValueHierarchyLevelAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueByMeasurementFrequencyAxis": {
     "auth_ref": [
      "r318",
      "r319",
      "r321",
      "r322",
      "r327"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by measurement frequency.",
        "label": "Measurement Frequency [Axis]"
       }
      }
     },
     "localname": "FairValueByMeasurementFrequencyAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueDisclosuresAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fair Value Disclosures [Abstract]"
       }
      }
     },
     "localname": "FairValueDisclosuresAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueDisclosuresTextBlock": {
     "auth_ref": [
      "r325"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.",
        "label": "FAIR VALUE MEASUREMENTS"
       }
      }
     },
     "localname": "FairValueDisclosuresTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/FairValueMeasurements"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FairValueInputsLevel1Member": {
     "auth_ref": [
      "r212",
      "r214",
      "r219",
      "r226",
      "r319",
      "r351"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Quoted prices in active markets for identical assets or liabilities that the reporting entity can access at the measurement date.",
        "label": "Fair Value, Inputs, Level 1 [Member]"
       }
      }
     },
     "localname": "FairValueInputsLevel1Member",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueInputsLevel2Member": {
     "auth_ref": [
      "r212",
      "r214",
      "r219",
      "r226",
      "r319",
      "r352"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Inputs other than quoted prices included within level 1 that are observable for an asset or liability, either directly or indirectly, including, but not limited to, quoted prices for similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in inactive markets.",
        "label": "Fair Value, Inputs, Level 2 [Member]"
       }
      }
     },
     "localname": "FairValueInputsLevel2Member",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueInputsLevel3Member": {
     "auth_ref": [
      "r212",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r226",
      "r319",
      "r353"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Unobservable inputs that reflect the entity's own assumption about the assumptions market participants would use in pricing.",
        "label": "Fair Value, Inputs, Level 3 [Member]"
       }
      }
     },
     "localname": "FairValueInputsLevel3Member",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementFrequencyDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Measurement frequency."
       }
      }
     },
     "localname": "FairValueMeasurementFrequencyDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementsFairValueHierarchyDomain": {
     "auth_ref": [
      "r212",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r226",
      "r351",
      "r352",
      "r353"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Categories used to prioritize the inputs to valuation techniques to measure fair value."
       }
      }
     },
     "localname": "FairValueMeasurementsFairValueHierarchyDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementsNonrecurringMember": {
     "auth_ref": [
      "r318",
      "r319",
      "r321",
      "r322",
      "r324",
      "r327"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Infrequent fair value measurement. Includes, but is not limited to, fair value adjustment for impairment of asset, liability or equity, not frequently measured at fair value.",
        "label": "Fair Value, Nonrecurring [Member]"
       }
      }
     },
     "localname": "FairValueMeasurementsNonrecurringMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementsRecurringMember": {
     "auth_ref": [
      "r325",
      "r327"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Frequent fair value measurement. Includes, but is not limited to, fair value adjustment for impairment of asset, liability or equity, frequently measured at fair value.",
        "label": "Fair Value, Recurring [Member]"
       }
      }
     },
     "localname": "FairValueMeasurementsRecurringMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "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.",
        "label": "Finite-lived intangible asset, useful life"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization": {
     "auth_ref": [
      "r148"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.",
        "label": "Less accumulated amortization"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAccumulatedAmortization",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": 6.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization for asset, excluding financial asset and goodwill, lacking physical substance with finite life expected to be recognized after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Thereafter"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths": {
     "auth_ref": [
      "r150"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "2021"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.",
        "label": "SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive": {
     "auth_ref": [
      "r150"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": 5.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "2025"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearFive",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour": {
     "auth_ref": [
      "r150"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": 4.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "2024"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearFour",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree": {
     "auth_ref": [
      "r150"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": 3.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "2023"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearThree",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo": {
     "auth_ref": [
      "r150"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization for assets, excluding financial assets and goodwill, lacking physical substance with finite life expected to be recognized in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "2022"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsGross": {
     "auth_ref": [
      "r148",
      "r363"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_FiniteLivedIntangibleAssetsNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.",
        "label": "Licensed technology"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsGross",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "auth_ref": [
      "r148",
      "r362"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      },
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      },
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.",
        "label": "Licensed technology, net",
        "totalLabel": "Licensed technology, net"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GeneralAndAdministrativeExpense": {
     "auth_ref": [
      "r55"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.",
        "label": "General and administrative"
       }
      }
     },
     "localname": "GeneralAndAdministrativeExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Goodwill": {
     "auth_ref": [
      "r140",
      "r141",
      "r366"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.",
        "label": "Goodwill"
       }
      }
     },
     "localname": "Goodwill",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Goodwill and Intangible Assets Disclosure [Abstract]"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsGoodwillPolicy": {
     "auth_ref": [
      "r74",
      "r142"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined.",
        "label": "Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]",
        "verboseLabel": "Goodwill"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsGoodwillPolicy",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsIntangibleAssetsPolicy": {
     "auth_ref": [
      "r74",
      "r146"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined.",
        "label": "Licensed Technology"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsIntangibleAssetsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GoodwillMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.",
        "label": "Goodwill [Member]"
       }
      }
     },
     "localname": "GoodwillMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeStatementLocationAxis": {
     "auth_ref": [
      "r158"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by location in the income statement.",
        "label": "Income Statement Location [Axis]"
       }
      }
     },
     "localname": "IncomeStatementLocationAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeStatementLocationDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Location in the income statement."
       }
      }
     },
     "localname": "IncomeStatementLocationDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "localname": "IncomeTaxDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "auth_ref": [
      "r285",
      "r286",
      "r292",
      "r300",
      "r302",
      "r304",
      "r305",
      "r306"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.",
        "label": "INCOME TAXES"
       }
      }
     },
     "localname": "IncomeTaxDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r78",
      "r92",
      "r93",
      "r111",
      "r283",
      "r301",
      "r303",
      "r392"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Income Tax Expense (Benefit)",
        "totalLabel": "Total tax expense"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "auth_ref": [
      "r51",
      "r74",
      "r281",
      "r282",
      "r286",
      "r287",
      "r291",
      "r297",
      "r408"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.",
        "label": "Income Taxes"
       }
      }
     },
     "localname": "IncomeTaxPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate": {
     "auth_ref": [
      "r284"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.",
        "label": "Income taxes at U.S. statutory rate"
       }
      }
     },
     "localname": "IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxReconciliationNondeductibleExpense": {
     "auth_ref": [
      "r284"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails": {
       "order": 3.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses.",
        "label": "Expenses not deductible"
       }
      }
     },
     "localname": "IncomeTaxReconciliationNondeductibleExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfIncomeTaxExpenseDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "auth_ref": [
      "r71"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.",
        "label": "Cash paid for taxes"
       }
      }
     },
     "localname": "IncomeTaxesPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in operating assets and liabilities:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherNoncurrentAssets": {
     "auth_ref": [
      "r66"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in noncurrent assets classified as other.",
        "label": "Increase (Decrease) in Other Noncurrent Assets",
        "negatedLabel": "Other assets"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherNoncurrentAssets",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "auth_ref": [
      "r66"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other.",
        "label": "Increase (Decrease) in Prepaid Expense and Other Assets",
        "negatedLabel": "Prepaid expenses and other current assets"
       }
      }
     },
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInReceivables": {
     "auth_ref": [
      "r66"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.",
        "label": "Increase (Decrease) in Receivables",
        "negatedLabel": "Receivables"
       }
      }
     },
     "localname": "IncreaseDecreaseInReceivables",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis": {
     "auth_ref": [
      "r145",
      "r151"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type or class of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit.",
        "label": "Indefinite-lived Intangible Assets [Axis]"
       }
      }
     },
     "localname": "IndefiniteLivedIntangibleAssetsByMajorClassAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Indefinite-lived Intangible Assets [Line Items]"
       }
      }
     },
     "localname": "IndefiniteLivedIntangibleAssetsByMajorClassLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "auth_ref": [
      "r145",
      "r151"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The major class of indefinite-lived intangible asset (for example, trade names, etc. but not all-inclusive), excluding goodwill. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of the company."
       }
      }
     },
     "localname": "IndefiniteLivedIntangibleAssetsMajorClassNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_IntangibleAssetsDisclosureTextBlock": {
     "auth_ref": [
      "r153"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for all or part of the information related to intangible assets.",
        "label": "LICENSED TECHNOLOGY"
       }
      }
     },
     "localname": "IntangibleAssetsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnology"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_InterestExpenseOther": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 3.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest expense classified as other.",
        "label": "Interest Expense, Other",
        "negatedLabel": "Interest and other expense"
       }
      }
     },
     "localname": "InterestExpenseOther",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPaidNet": {
     "auth_ref": [
      "r61",
      "r63",
      "r71"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.",
        "label": "Cash paid for interest"
       }
      }
     },
     "localname": "InterestPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPayableCurrentAndNoncurrent": {
     "auth_ref": [
      "r374",
      "r389"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest payable on debt, including, but not limited to, trade payables.",
        "label": "Interest Payable"
       }
      }
     },
     "localname": "InterestPayableCurrentAndNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investments, Debt and Equity Securities [Abstract]"
       }
      }
     },
     "localname": "InvestmentsDebtAndEquitySecuritiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock": {
     "auth_ref": [
      "r136",
      "r364",
      "r379",
      "r407"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for  investments in certain debt and equity securities.",
        "label": "SHORT-TERM INVESTMENTS"
       }
      }
     },
     "localname": "InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LeaseCostTableTextBlock": {
     "auth_ref": [
      "r347"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.",
        "label": "SCHEDULE OF COMPONENTS OF LEASE COST"
       }
      }
     },
     "localname": "LeaseCostTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LeaseholdImprovementsMember": {
     "auth_ref": [
      "r155"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Additions or improvements to assets held under a lease arrangement.",
        "label": "Leasehold Improvements [Member]"
       }
      }
     },
     "localname": "LeaseholdImprovementsMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LesseeLeasesPolicyTextBlock": {
     "auth_ref": [
      "r340"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for leasing arrangement entered into by lessee.",
        "label": "Leases"
       }
      }
     },
     "localname": "LesseeLeasesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LesseeOperatingLeaseDescription": {
     "auth_ref": [
      "r341"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of lessee's operating lease.",
        "label": "Operating lease, term of contract"
       }
      }
     },
     "localname": "LesseeOperatingLeaseDescription",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease.",
        "label": "Total undiscounted operating lease payments"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease due after fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, after Year Five",
        "verboseLabel": "Thereafter"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year One",
        "verboseLabel": "2021"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fifth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Five",
        "verboseLabel": "2025"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFive",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Four",
        "verboseLabel": "2024"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFour",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Three",
        "verboseLabel": "2023"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearThree",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Two",
        "verboseLabel": "2022"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount": {
     "auth_ref": [
      "r348"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.",
        "label": "Less: imputed interest"
       }
      }
     },
     "localname": "LesseeOperatingLeaseLiabilityUndiscountedExcessAmount",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LessorLeaseDescriptionLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Lessor, Lease, Description [Line Items]"
       }
      }
     },
     "localname": "LessorLeaseDescriptionLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r30",
      "r77",
      "r122",
      "r137",
      "r312",
      "r315",
      "r316",
      "r328"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.",
        "label": "Liabilities",
        "totalLabel": "Total liabilities"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r20",
      "r77",
      "r137",
      "r328",
      "r370",
      "r386"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.",
        "label": "Liabilities and Equity",
        "totalLabel": "Total liabilities and stockholders\u2019 equity"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LIABILITIES AND STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r32",
      "r77",
      "r137",
      "r312",
      "r315",
      "r316",
      "r328"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.",
        "label": "Liabilities, Current",
        "totalLabel": "Total current liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current liabilities:"
       }
      }
     },
     "localname": "LiabilitiesCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LicenseMember": {
     "auth_ref": [
      "r203"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Right to use intangible asset. Intangible asset includes, but is not limited to, patent, copyright, technology, manufacturing process, software or trademark.",
        "label": "License [Member]"
       }
      }
     },
     "localname": "LicenseMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LicensingAgreementsMember": {
     "auth_ref": [
      "r309"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Rights, generally of limited duration, under a license arrangement (for example, to sell or otherwise utilize specified products or processes in a specified territory).",
        "label": "Licensing Agreements [Member]"
       }
      }
     },
     "localname": "LicensingAgreementsMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LoansPayableCurrent": {
     "auth_ref": [
      "r31"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.",
        "label": "Current portion of loan payable"
       }
      }
     },
     "localname": "LoansPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermLoansPayable": {
     "auth_ref": [
      "r35"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.",
        "label": "Loan payable"
       }
      }
     },
     "localname": "LongTermLoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LossContingencyAccrualAtCarryingValue": {
     "auth_ref": [
      "r168"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of loss contingency liability.",
        "label": "Loss Contingency Accrual"
       }
      }
     },
     "localname": "LossContingencyAccrualAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MarketableSecuritiesPolicy": {
     "auth_ref": [
      "r378"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for investment classified as marketable security.",
        "label": "Short-term Investments"
       }
      }
     },
     "localname": "MarketableSecuritiesPolicy",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r62"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "totalLabel": "Net cash provided by financing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from financing activities:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r62"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "totalLabel": "Net cash (used in)/provided by investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from investing activities:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r62",
      "r65",
      "r68"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "totalLabel": "Net cash used in operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash flows from operating activities:"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r0",
      "r46",
      "r48",
      "r52",
      "r68",
      "r77",
      "r85",
      "r87",
      "r88",
      "r89",
      "r90",
      "r92",
      "r93",
      "r94",
      "r112",
      "r120",
      "r123",
      "r126",
      "r128",
      "r137",
      "r328",
      "r376",
      "r390"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 1.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.",
        "label": "Net loss",
        "totalLabel": "Net loss"
       }
      }
     },
     "localname": "NetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NumberOfOperatingSegments": {
     "auth_ref": [
      "r107"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.",
        "label": "Number of Operating Segments"
       }
      }
     },
     "localname": "NumberOfOperatingSegments",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "integerItemType"
    },
    "us-gaap_OperatingExpenses": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.",
        "label": "Operating Expenses",
        "totalLabel": "Total expenses"
       }
      }
     },
     "localname": "OperatingExpenses",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Expenses:"
       }
      }
     },
     "localname": "OperatingExpensesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r112",
      "r120",
      "r123",
      "r126",
      "r128"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net result for the period of deducting operating expenses from operating revenues.",
        "label": "Operating Income (Loss)",
        "totalLabel": "Loss from operations"
       }
      }
     },
     "localname": "OperatingIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseCost": {
     "auth_ref": [
      "r342",
      "r349"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.",
        "label": "Operating lease cost"
       }
      }
     },
     "localname": "OperatingLeaseCost",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiability": {
     "auth_ref": [
      "r339"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease.",
        "label": "Total operating lease liabilities"
       }
      }
     },
     "localname": "OperatingLeaseLiability",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityCurrent": {
     "auth_ref": [
      "r339"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.",
        "label": "Current portion of lease liability"
       }
      }
     },
     "localname": "OperatingLeaseLiabilityCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityNoncurrent": {
     "auth_ref": [
      "r339"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.",
        "label": "Long-term lease liabilities",
        "verboseLabel": "Long-term lease liability"
       }
      }
     },
     "localname": "OperatingLeaseLiabilityNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseRightOfUseAsset": {
     "auth_ref": [
      "r338"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's right to use underlying asset under operating lease.",
        "label": "Right-of-use lease assets"
       }
      }
     },
     "localname": "OperatingLeaseRightOfUseAsset",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": {
     "auth_ref": [
      "r346",
      "r349"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average discount rate for operating lease calculated at point in time.",
        "label": "Weighted-average discount rate for operating leases"
       }
      }
     },
     "localname": "OperatingLeaseWeightedAverageDiscountRatePercent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": {
     "auth_ref": [
      "r345",
      "r349"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Weighted-average remaining lease term for operating leases"
       }
      }
     },
     "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_OperatingLossCarryforwards": {
     "auth_ref": [
      "r293"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.",
        "label": "Operating Loss Carryforwards",
        "verboseLabel": "Net operating loss carryforwards"
       }
      }
     },
     "localname": "OperatingLossCarryforwards",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLossCarryforwardsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Operating Loss Carryforwards [Line Items]"
       }
      }
     },
     "localname": "OperatingLossCarryforwardsLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingLossCarryforwardsTable": {
     "auth_ref": [
      "r294"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.",
        "label": "Operating Loss Carryforwards [Table]"
       }
      }
     },
     "localname": "OperatingLossCarryforwardsTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r2",
      "r81",
      "r106",
      "r317"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows.  Describes procedure if disclosures are provided in more than one note to the financial statements.",
        "label": "NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax": {
     "auth_ref": [
      "r39",
      "r40",
      "r42"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 2.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after tax and adjustment, of unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and unrealized gain (loss) on investment in debt security measured at amortized cost (held-to-maturity) from transfer to available-for-sale.",
        "label": "Change in unrealized losses related to \u00a0available-for-sale debt securities",
        "verboseLabel": "Other comprehensive loss"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherComprehensiveIncomeLossTaxAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other comprehensive loss:"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeLossTaxAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherCostAndExpenseOperating": {
     "auth_ref": [
      "r54"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 4.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.",
        "label": "Licensed technology impairment charge",
        "verboseLabel": "Non-cash licensed technology impairment charge"
       }
      }
     },
     "localname": "OtherCostAndExpenseOperating",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherNoncashIncomeExpense": {
     "auth_ref": [
      "r68"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.",
        "label": "Other Noncash Income (Expense)",
        "negatedLabel": "Other"
       }
      }
     },
     "localname": "OtherNoncashIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForLegalSettlements": {
     "auth_ref": [
      "r64"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid for the settlement of litigation or for other legal issues during the period.",
        "label": "Payments for Legal Settlements"
       }
      }
     },
     "localname": "PaymentsForLegalSettlements",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForRoyalties": {
     "auth_ref": [
      "r64"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid for royalties during the current period.",
        "label": "Payments for Royalties"
       }
      }
     },
     "localname": "PaymentsForRoyalties",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireIntangibleAssets": {
     "auth_ref": [
      "r57"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.",
        "label": "Payments to Acquire Intangible Assets",
        "negatedLabel": "Acquisition of licensed technology"
       }
      }
     },
     "localname": "PaymentsToAcquireIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "auth_ref": [
      "r57"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "negatedLabel": "Capital expenditures"
       }
      }
     },
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireShortTermInvestments": {
     "auth_ref": [
      "r58"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.",
        "label": "Payments to Acquire Short-term Investments",
        "negatedLabel": "Purchases of short-term investments"
       }
      }
     },
     "localname": "PaymentsToAcquireShortTermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock": {
     "auth_ref": [
      "r211",
      "r213",
      "r219",
      "r220",
      "r221",
      "r222",
      "r223",
      "r224",
      "r225",
      "r226",
      "r227",
      "r228",
      "r229",
      "r234"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for retirement benefits.",
        "label": "401(k) PLAN"
       }
      }
     },
     "localname": "PensionAndOtherPostretirementBenefitsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/KPlan"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PlanNameAxis": {
     "auth_ref": [
      "r238",
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by plan name for share-based payment arrangement.",
        "label": "Plan Name [Axis]"
       }
      }
     },
     "localname": "PlanNameAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PlanNameDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Plan name for share-based payment arrangement."
       }
      }
     },
     "localname": "PlanNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "auth_ref": [
      "r4",
      "r22",
      "r23"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.",
        "label": "Prepaid expenses and other current assets"
       }
      }
     },
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "auth_ref": [
      "r59"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the additional capital contribution to the entity.",
        "label": "Proceeds from open market sales of common stock"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromNotesPayable": {
     "auth_ref": [
      "r60"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from a borrowing supported by a written promise to pay an obligation.",
        "label": "Proceeds from loan payable",
        "verboseLabel": "Proceeds from loan"
       }
      }
     },
     "localname": "ProceedsFromNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments": {
     "auth_ref": [
      "r56"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from sales, maturities, prepayments, calls and collections of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.",
        "label": "Proceeds from maturities of short-term investments"
       }
      }
     },
     "localname": "ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromStockOptionsExercised": {
     "auth_ref": [
      "r59",
      "r269"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow from exercise of option under share-based payment arrangement.",
        "label": "Proceeds from exercise of stock options"
       }
      }
     },
     "localname": "ProceedsFromStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProductLiabilityContingencyLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Product Liability Contingency [Line Items]"
       }
      }
     },
     "localname": "ProductLiabilityContingencyLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ProductLiabilityContingencyTable": {
     "auth_ref": [
      "r168",
      "r169",
      "r170",
      "r171",
      "r172",
      "r173",
      "r174"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information and financial data about the reasonably possible loss or the recognized and additional reasonably possible loss from product liability related to an individual product.",
        "label": "Product Liability Contingency [Table]"
       }
      }
     },
     "localname": "ProductLiabilityContingencyTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ProgramRightsObligationsCurrent": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligations related to rights to programming, including, but not limited to, feature films and episodic series, acquired under license agreements that will be paid within the next twelve months.",
        "label": "Program Rights Obligations, Current"
       }
      }
     },
     "localname": "ProgramRightsObligationsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "auth_ref": [
      "r27",
      "r157"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale.",
        "label": "Long-Lived Tangible Asset [Axis]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "auth_ref": [
      "r159",
      "r409",
      "r410",
      "r411"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/PropertyAndEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "auth_ref": [
      "r26",
      "r155"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property and equipment, gross"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentGross",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Property, Plant and Equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r7",
      "r8",
      "r157",
      "r387"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property and equipment, net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNet",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": {
     "auth_ref": [
      "r25",
      "r74",
      "r157",
      "r409",
      "r410"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "Property and Equipment"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r7",
      "r157"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "SCHEDULE OF PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/PropertyAndEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "auth_ref": [
      "r7",
      "r155"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.",
        "label": "Property and equipment estimated useful lives"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpense": {
     "auth_ref": [
      "r280",
      "r412"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.",
        "label": "Research and development"
       }
      }
     },
     "localname": "ResearchAndDevelopmentExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpenseMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary financial statement caption in which the reported facts about research and development expense have been included.",
        "label": "Research and Development Expense [Member]"
       }
      }
     },
     "localname": "ResearchAndDevelopmentExpenseMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpensePolicy": {
     "auth_ref": [
      "r74",
      "r280"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.",
        "label": "Research and Development Expenses"
       }
      }
     },
     "localname": "ResearchAndDevelopmentExpensePolicy",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RestrictedCashAndCashEquivalents": {
     "auth_ref": [
      "r6",
      "r69",
      "r72",
      "r365",
      "r383"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Restricted Cash and Cash Equivalents",
        "periodEndLabel": "Restricted cash"
       }
      }
     },
     "localname": "RestrictedCashAndCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RestrictedStockExpense": {
     "auth_ref": [
      "r67"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense for award of restricted stock or unit under share-based payment arrangement.",
        "label": "Restricted stock-based compensation expense included in operating expense"
       }
      }
     },
     "localname": "RestrictedStockExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RestrictedStockMember": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock including a provision that prohibits sale or substantive sale of an equity instrument for a specified period of time or until specified performance conditions are met.",
        "label": "Restricted Stock [Member]"
       }
      }
     },
     "localname": "RestrictedStockMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables",
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r16",
      "r179",
      "r273",
      "r385",
      "r400",
      "r402"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Accumulated deficit"
       }
      }
     },
     "localname": "RetainedEarningsAccumulatedDeficit",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r82",
      "r83",
      "r84",
      "r86",
      "r91",
      "r93",
      "r138",
      "r270",
      "r271",
      "r272",
      "r298",
      "r299",
      "r397",
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings [Member]"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue from Contract with Customer [Abstract]"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax": {
     "auth_ref": [
      "r108",
      "r109",
      "r119",
      "r124",
      "r125",
      "r129",
      "r130",
      "r131",
      "r199",
      "r200",
      "r361"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.",
        "label": "Total revenues",
        "verboseLabel": "Revenue from Contract with Customer, Excluding Assessed Tax"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerExcludingAssessedTax",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerPolicyTextBlock": {
     "auth_ref": [
      "r75",
      "r191",
      "r192",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r210"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for revenue from contract with customer.",
        "label": "Revenue Recognition"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerTextBlock": {
     "auth_ref": [
      "r183",
      "r184",
      "r185",
      "r186",
      "r187",
      "r188",
      "r189",
      "r190",
      "r202",
      "r210"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.",
        "label": "REVENUE FROM CONTRACTS WITH CUSTOMERS"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomers"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RevenuesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenues:"
       }
      }
     },
     "localname": "RevenuesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RoyaltyExpense": {
     "auth_ref": [
      "r54"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.",
        "label": "Royalty Expense"
       }
      }
     },
     "localname": "RoyaltyExpense",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule for securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by Antidilutive Securities.",
        "label": "Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]"
       }
      }
     },
     "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock": {
     "auth_ref": [
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.",
        "label": "SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE"
       }
      }
     },
     "localname": "ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock": {
     "auth_ref": [
      "r297"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.",
        "label": "SCHEDULE OF INCOME TAX EXPENSE"
       }
      }
     },
     "localname": "ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock": {
     "auth_ref": [
      "r290"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.",
        "label": "SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock": {
     "auth_ref": [
      "r237",
      "r263",
      "r275"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.",
        "label": "SCHEDULE OF STOCK BASED COMPENSATION"
       }
      }
     },
     "localname": "ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock": {
     "auth_ref": [
      "r318",
      "r319"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).",
        "label": "SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS"
       }
      }
     },
     "localname": "ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/FairValueMeasurementsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock": {
     "auth_ref": [
      "r144",
      "r147"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.",
        "label": "SCHEDULE OF LICENSED TECHNOLOGY"
       }
      }
     },
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable": {
     "auth_ref": [
      "r151",
      "r152"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity.",
        "label": "Schedule of Indefinite-Lived Intangible Assets [Table]"
       }
      }
     },
     "localname": "ScheduleOfIndefiniteLivedIntangibleAssetsTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "auth_ref": [
      "r27",
      "r157"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "Property, Plant and Equipment [Table]"
       }
      }
     },
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable": {
     "auth_ref": [
      "r238",
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about share-based payment arrangement.",
        "label": "Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]"
       }
      }
     },
     "localname": "ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock": {
     "auth_ref": [
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms.",
        "label": "SCHEDULE OF OPTIONS OUTSTANDING AND EXERCISABLE"
       }
      }
     },
     "localname": "ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock": {
     "auth_ref": [
      "r241",
      "r252",
      "r254"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.",
        "label": "SCHEDULE OF OPTIONS ACTIVITY"
       }
      }
     },
     "localname": "ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock": {
     "auth_ref": [
      "r257"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.",
        "label": "SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED"
       }
      }
     },
     "localname": "ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.",
        "label": "SUMMARY OF RESTRICTED STOCK ACTIVITY"
       }
      }
     },
     "localname": "ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "auth_ref": [
      "r29"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.",
        "label": "Schedule of Short-term Debt [Table]"
       }
      }
     },
     "localname": "ScheduleOfShortTermDebtTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SegmentReportingPolicyPolicyTextBlock": {
     "auth_ref": [
      "r74",
      "r113",
      "r114",
      "r115",
      "r116",
      "r117",
      "r118",
      "r130"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for segment reporting.",
        "label": "Segments"
       }
      }
     },
     "localname": "SegmentReportingPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SellingGeneralAndAdministrativeExpensesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary financial statement caption encompassing selling, general and administrative expense.",
        "label": "Selling, General and Administrative Expenses [Member]"
       }
      }
     },
     "localname": "SellingGeneralAndAdministrativeExpensesMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SellingGeneralAndAdministrativeExpensesPolicyTextBlock": {
     "auth_ref": [
      "r74",
      "r279"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for inclusion of significant items in the selling, general and administrative (or similar) expense report caption.",
        "label": "General and Administrative Expenses"
       }
      }
     },
     "localname": "SellingGeneralAndAdministrativeExpensesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of additional cost recognized for award under share-based payment arrangement from occurrence of event accelerating recognition of cost.",
        "label": "Recognized as compensation expense"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod": {
     "auth_ref": [
      "r246"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period",
        "negatedLabel": "Restricted common stock awards"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r251"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.",
        "label": "Weighted-average grant date fair value, Forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod": {
     "auth_ref": [
      "r249"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).",
        "label": "Restricted common stock awards, Granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r249"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).",
        "label": "Weighted-average grant date fair value, Granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber": {
     "auth_ref": [
      "r248"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number",
        "periodEndLabel": "Ending balance, Restricted common stock awards, Outstanding awards",
        "periodStartLabel": "Ending balance, Restricted common stock awards, Outstanding awards"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r248"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value",
        "periodEndLabel": "Ending balance, Weighted-average grant date fair value, Outstanding awards",
        "periodStartLabel": "Ending balance, Weighted-average grant date fair value, Outstanding awards"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms": {
     "auth_ref": [
      "r255"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for equity-based awards excluding options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Weighted average compensation costs related to restricted common stock"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod": {
     "auth_ref": [
      "r250"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.",
        "label": "Shares of restricted common stock vested",
        "negatedLabel": "Restricted common stock awards, Vested"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue": {
     "auth_ref": [
      "r253"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash.",
        "label": "Compensation cost related to restricted common stock not recognized"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r250"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.",
        "label": "Weighted-average grant date fair value, Vested"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate": {
     "auth_ref": [
      "r260"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.",
        "label": "Expected dividend yield"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate": {
     "auth_ref": [
      "r259"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.",
        "label": "Expected volatility"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate": {
     "auth_ref": [
      "r261"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Risk-free interest rate"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award [Line Items]"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetailsParenthetical",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber": {
     "auth_ref": [
      "r244"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.",
        "label": "Number of options exercisable"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice": {
     "auth_ref": [
      "r244"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.",
        "label": "Weighted-average Exercise price, exercisable"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue": {
     "auth_ref": [
      "r253"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.",
        "label": "Total intrinsic value of the options exercised"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod": {
     "auth_ref": [
      "r247"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period",
        "negatedLabel": "Options, Expired/forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [
      "r247"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price of options that were either forfeited or expired.",
        "label": "Weighted- average exercise price, Expired/forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross number of share options (or share units) granted during the period.",
        "label": "Options, Granted, fair value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue": {
     "auth_ref": [
      "r268"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.",
        "label": "Intrinsic value outstanding options"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber": {
     "auth_ref": [
      "r243",
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of options outstanding, including both vested and non-vested options.",
        "label": "Number of options outstanding",
        "periodEndLabel": "Ending balance, Options, Outstanding options",
        "periodStartLabel": "Beginning balance, Options, Outstanding options",
        "verboseLabel": "Options outstanding and exercisable"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice": {
     "auth_ref": [
      "r242"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.",
        "label": "Weighted-average Exercise price",
        "periodEndLabel": "Ending balance, Options, Outstanding options",
        "periodStartLabel": "Beginning balance, Weighted- average exercise price, Outstanding options",
        "verboseLabel": "Exercise price per share"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost": {
     "auth_ref": [
      "r266"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "An excess of the fair value of the modified award over the fair value of the award immediately before the modification.",
        "label": "Incremental compensation cost"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationIncrementalCompensationCost",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected": {
     "auth_ref": [
      "r265"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of grantees affected by modification of award under share-based payment arrangement.",
        "label": "Number of grantees affected"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationNumberOfEmployeesAffected",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "integerItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": {
     "auth_ref": [
      "r236",
      "r239"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Award under share-based payment arrangement."
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesTables",
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedStockActivityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which option holders acquired shares when converting their stock options into shares.",
        "label": "Weighted- average exercise price, Exercised"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.",
        "label": "Weighted- average exercise price, Granted, fair value",
        "verboseLabel": "Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis": {
     "auth_ref": [
      "r256"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by range of option prices pertaining to options granted.",
        "label": "Exercise Price Range [Axis]"
       }
      }
     },
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain": {
     "auth_ref": [
      "r262"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Supplementary information on outstanding and exercisable share awards as of the balance sheet date which stratifies outstanding options by ranges of exercise prices."
       }
      }
     },
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit": {
     "auth_ref": [
      "r262"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.",
        "label": "Range of exercise price, lower limit"
       }
      }
     },
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit": {
     "auth_ref": [
      "r262"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.",
        "label": "Range of exercise price, upper limit"
       }
      }
     },
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "auth_ref": [
      "r258",
      "r274"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Expected term"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1": {
     "auth_ref": [
      "r268"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.",
        "label": "Intrinsic value exercisable options"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1": {
     "auth_ref": [
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Weighted-average Remaining life in years, exercisable"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of non-vested options outstanding.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares",
        "periodEndLabel": "Options, Non-vested options"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average grant-date fair value of non-vested options outstanding.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Option, Nonvested, Weighted Average Exercise Price",
        "periodEndLabel": "Weighted- average exercise price, Non-vested options"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r255"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Weighted-average Remaining life in years",
        "verboseLabel": "Maximum contractual term"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsOutstandingAndExercisableDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharesIssuedPricePerShare": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Per share or per unit amount of equity securities issued.",
        "label": "Shares issued, price per share"
       }
      }
     },
     "localname": "SharesIssuedPricePerShare",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued which are neither cancelled nor held in the treasury.",
        "label": "Shares, Outstanding",
        "periodEndLabel": "Ending balance, shares",
        "periodStartLabel": "Beginning balance, shares"
       }
      }
     },
     "localname": "SharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShortTermDebtLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Short-term Debt [Line Items]"
       }
      }
     },
     "localname": "ShortTermDebtLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShortTermInvestments": {
     "auth_ref": [
      "r10",
      "r371",
      "r372",
      "r381"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.",
        "label": "Short-term investments"
       }
      }
     },
     "localname": "ShortTermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShortTermLeaseCost": {
     "auth_ref": [
      "r343",
      "r349"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of short-term lease cost, excluding expense for lease with term of one month or less.",
        "label": "Short-term lease cost"
       }
      }
     },
     "localname": "ShortTermLeaseCost",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r37",
      "r82",
      "r83",
      "r84",
      "r86",
      "r91",
      "r93",
      "r98",
      "r138",
      "r177",
      "r179",
      "r270",
      "r271",
      "r272",
      "r298",
      "r299",
      "r330",
      "r331",
      "r332",
      "r333",
      "r334",
      "r335",
      "r397",
      "r398",
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity",
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Statement [Line Items]"
       }
      }
     },
     "localname": "StatementLineItems",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Financial Position [Abstract]"
       }
      }
     },
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r82",
      "r83",
      "r84",
      "r98",
      "r361"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.",
        "label": "Statement [Table]"
       }
      }
     },
     "localname": "StatementTable",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "auth_ref": [
      "r13",
      "r14",
      "r177",
      "r179"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of new stock issued during the period.",
        "label": "Issuance of common shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued attributable to transactions classified as other.",
        "label": "Issuance of common stock under open market sale agreement, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesOther",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "auth_ref": [
      "r13",
      "r14",
      "r177",
      "r179",
      "r245"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of share options (or share units) exercised during the current period.",
        "label": "Issuance of common stock in connection with the exercise of stock options, shares",
        "negatedLabel": "Options, Exercised"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueNewIssues": {
     "auth_ref": [
      "r13",
      "r14",
      "r177",
      "r179"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.",
        "label": "Issuance of common shares, value"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquityDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueOther": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of shares of stock issued attributable to transactions classified as other.",
        "label": "Issuance of common stock under open market sale agreement"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueOther",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "auth_ref": [
      "r37",
      "r177",
      "r179"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued as a result of the exercise of stock options.",
        "label": "Issuance of common stock in connection with the exercise of stock options"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r14",
      "r18",
      "r19",
      "r77",
      "r132",
      "r137",
      "r328"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.",
        "label": "Stockholders' Equity Attributable to Parent",
        "periodEndLabel": "Ending balance, value",
        "periodStartLabel": "Beginning balance, value",
        "totalLabel": "Total stockholders\u2019 equity"
       }
      }
     },
     "localname": "StockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders\u2019 equity:"
       }
      }
     },
     "localname": "StockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "auth_ref": [
      "r76",
      "r179",
      "r181"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.",
        "label": "STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StockholdersEquity"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental cash flow information:"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TaxCreditCarryforwardAmount": {
     "auth_ref": [
      "r293"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.",
        "label": "Tax Credit Carryforward, Amount",
        "verboseLabel": "General business credit carryforwards"
       }
      }
     },
     "localname": "TaxCreditCarryforwardAmount",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/IncomeTaxesDetailsNarrative",
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_TaxPeriodAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information about the period subject to enacted tax laws.",
        "label": "Tax Period [Axis]"
       }
      }
     },
     "localname": "TaxPeriodAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TaxPeriodDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Identified tax period."
       }
      }
     },
     "localname": "TaxPeriodDomain",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfNetOperatingLossAndGeneralBusinessCreditCarryforwardsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TypeOfArrangementAxis": {
     "auth_ref": [
      "r310"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.",
        "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Axis]"
       }
      }
     },
     "localname": "TypeOfArrangementAxis",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/RevenueFromContractsWithCustomersDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_UseOfEstimates": {
     "auth_ref": [
      "r99",
      "r100",
      "r101",
      "r102",
      "r103",
      "r104",
      "r105"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.",
        "label": "Use of Estimates"
       }
      }
     },
     "localname": "UseOfEstimates",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSummaryOfSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_VariableLeaseCost": {
     "auth_ref": [
      "r344",
      "r349"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases.",
        "label": "Variable lease cost"
       }
      }
     },
     "localname": "VariableLeaseCost",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_WarrantMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Security that gives the holder the right to purchase shares of stock in accordance with the terms of the instrument, usually upon payment of a specified amount.",
        "label": "Warrant [Member]"
       }
      }
     },
     "localname": "WarrantMember",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).",
        "label": "Weighted average number of common shares outstanding \u2013 basic and diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberOfShareOutstandingBasicAndDiluted",
     "nsuri": "http://fasb.org/us-gaap/2020-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "sharesItemType"
    }
   },
   "unitCount": 6
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760"
  },
  "r1": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=77885760&loc=SL35686385-199418"
  },
  "r10": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(2))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r100": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  },
  "r101": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592"
  },
  "r102": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592"
  },
  "r103": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "275",
   "URI": "http://asc.fasb.org/topic&trid=2134479"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8672-108599"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599"
  },
  "r11": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(20))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8864-108599"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8864-108599"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8864-108599"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8864-108599"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8864-108599"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8864-108599"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599"
  },
  "r12": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(22))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599"
  },
  "r123": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599"
  },
  "r13": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r130": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.E)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707"
  },
  "r133": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(aa)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "320",
   "URI": "http://asc.fasb.org/topic&trid=2196928"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=121646688&loc=SL121648383-210437"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=121558606&loc=SL82898722-210454"
  },
  "r14": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=120320667&loc=SL49117168-202975"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(1)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r149": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(2)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r15": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r150": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)(3)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b),(d)",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "350",
   "URI": "http://asc.fasb.org/topic&trid=2144416"
  },
  "r154": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r155": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r156": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r157": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r158": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230"
  },
  "r159": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "360",
   "URI": "http://asc.fasb.org/topic&trid=2155823"
  },
  "r16": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r160": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "410",
   "URI": "http://asc.fasb.org/extlink&oid=6392676&loc=d3e7480-110848"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "10",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=6394232&loc=d3e17558-110866"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.3)",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.4)",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "440",
   "URI": "http://asc.fasb.org/extlink&oid=121559207&loc=d3e25336-109308"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "440",
   "URI": "http://asc.fasb.org/extlink&oid=121559207&loc=d3e25336-109308"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "440",
   "URI": "http://asc.fasb.org/topic&trid=2144648"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14394-108349"
  },
  "r17": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(4))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14435-108349"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14453-108349"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14472-108349"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=121557415&loc=d3e14557-108349"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 5.Y.Q2)",
   "Topic": "450",
   "URI": "http://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "450",
   "URI": "http://asc.fasb.org/topic&trid=2127136"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "http://asc.fasb.org/topic&trid=2208564"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=109259400&loc=d3e21463-112644"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770"
  },
  "r18": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "50",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=6784392&loc=d3e188667-122775"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "505",
   "URI": "http://asc.fasb.org/topic&trid=2208762"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045"
  },
  "r19": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(31))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130561-203045"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130563-203045"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130563-203045"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130564-203045"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130566-203045"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130566-203045"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130566-203045"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130566-203045"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045"
  },
  "r2": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "205",
   "URI": "http://asc.fasb.org/topic&trid=2122149"
  },
  "r20": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(32))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130549-203045"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r209": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=121551570&loc=SL49130690-203046-203046"
  },
  "r21": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(5))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "606",
   "URI": "http://asc.fasb.org/topic&trid=49130388"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(i)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(ii)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iii)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iv)(01)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r215": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iv)(02)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r216": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iv)(02)(A)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r217": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iv)(02)(B)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r218": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iv)(02)(C)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r219": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(iv)(03)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r22": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(7))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r220": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(l)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(o)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r222": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(p)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r223": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(q)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r224": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(r)(1)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r225": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(r)(2)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921"
  },
  "r227": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802"
  },
  "r228": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "60",
   "Subparagraph": "(c)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964"
  },
  "r229": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "70",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942"
  },
  "r23": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(8))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r230": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(a)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=65877416&loc=SL14450702-114947"
  },
  "r231": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(d)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947"
  },
  "r232": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(a)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=65877416&loc=SL14450673-114947"
  },
  "r233": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "80",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=35742348&loc=SL14450788-114948"
  },
  "r234": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "715",
   "URI": "http://asc.fasb.org/topic&trid=2235017"
  },
  "r235": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121326096&loc=d3e4534-113899"
  },
  "r236": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r238": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r239": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a),(g)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r24": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.1)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r240": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b),(f(1))",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r241": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r242": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r243": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)-(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r244": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r245": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r246": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(3)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r247": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(3)-(4)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r248": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(i)-(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r249": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r25": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r250": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r251": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(3)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r252": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r253": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r254": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r258": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r261": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iv)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r262": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r264": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(1)(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r265": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(2)(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r266": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(2)(iii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r267": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=SL79508275-113901"
  },
  "r27": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.14)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(g)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 14.D.2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 14.F)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120383193&loc=d3e11149-113907"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120383193&loc=d3e11178-113907"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "718",
   "URI": "http://asc.fasb.org/topic&trid=2228938"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "35",
   "Subparagraph": "(a)",
   "Topic": "720",
   "URI": "http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848"
  },
  "r28": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "730",
   "URI": "http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=120406818&loc=d3e32247-109318"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=120406818&loc=d3e32280-109318"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32672-109319"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319"
  },
  "r285": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32705-109319"
  },
  "r286": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319"
  },
  "r287": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319"
  },
  "r288": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319"
  },
  "r289": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319"
  },
  "r29": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r290": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32847-109319"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32857-109319"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319"
  },
  "r295": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765"
  },
  "r30": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.C)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=116825942&loc=d3e330215-122817"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=120385591&loc=d3e38679-109324"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "270",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "740",
   "URI": "http://asc.fasb.org/topic&trid=2144680"
  },
  "r307": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=121598580&loc=d3e5419-128473"
  },
  "r31": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "808",
   "URI": "http://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434"
  },
  "r311": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r312": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r313": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=d3e5614-111684"
  },
  "r314": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c),(3)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r315": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=121559654&loc=d3e5710-111685"
  },
  "r316": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=121559654&loc=d3e5710-111685"
  },
  "r317": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "810",
   "URI": "http://asc.fasb.org/topic&trid=2197479"
  },
  "r318": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r319": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r32": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.21)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(1)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r322": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(2)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r323": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r324": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258"
  },
  "r326": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258"
  },
  "r327": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=117815213&loc=SL6742756-110258"
  },
  "r328": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612"
  },
  "r329": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=98513438&loc=d3e33268-110906"
  },
  "r33": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r330": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900"
  },
  "r331": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r332": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r333": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r334": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r335": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901"
  },
  "r336": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=119993939&loc=d3e28551-108399"
  },
  "r337": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400"
  },
  "r338": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121603541&loc=SL77918627-209977"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121603541&loc=SL77918627-209977"
  },
  "r34": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(2))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918666-209980"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)(1)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918673-209980"
  },
  "r342": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980"
  },
  "r343": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980"
  },
  "r344": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980"
  },
  "r345": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(3)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980"
  },
  "r346": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(4)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980"
  },
  "r347": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980"
  },
  "r348": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121609121&loc=SL77918701-209980"
  },
  "r349": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "53",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=121568110&loc=SL77918982-209971"
  },
  "r35": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r350": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r351": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(bb)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r352": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(bb)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r353": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(bb)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r354": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "860",
   "URI": "http://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719"
  },
  "r36": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.25)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "910",
   "URI": "http://asc.fasb.org/extlink&oid=119991564&loc=SL119991595-234733"
  },
  "r361": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.L)",
   "Topic": "924",
   "URI": "http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856"
  },
  "r362": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "926",
   "URI": "http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "340",
   "Topic": "928",
   "URI": "http://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004"
  },
  "r364": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "320",
   "Topic": "940",
   "URI": "http://asc.fasb.org/subtopic&trid=2176304"
  },
  "r365": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(1)(a))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r366": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(10)(1))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r367": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(11))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(13))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(16))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(23))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(4))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r372": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(5))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r373": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(6))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r374": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.15(5))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r375": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.17)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r376": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(22))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r377": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(26))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r378": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "320",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120252992&loc=d3e62652-112803"
  },
  "r379": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "320",
   "Topic": "942",
   "URI": "http://asc.fasb.org/subtopic&trid=2209399"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.9)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r380": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r381": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(1)(g))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r382": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r383": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r384": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(3))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r385": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r386": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r387": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r388": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.(a),19)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r389": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.15(a))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669646-108580"
  },
  "r390": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(18))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r391": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(22))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r392": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(9))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4H",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=116884468&loc=SL65671331-158438"
  },
  "r394": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121643868&loc=SL117782755-158439"
  },
  "r395": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(a)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121639165&loc=SL117783719-158441"
  },
  "r396": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121639165&loc=SL117819544-158441"
  },
  "r397": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641"
  },
  "r398": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641"
  },
  "r399": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669646-108580"
  },
  "r400": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(i)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641"
  },
  "r401": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(ii)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641"
  },
  "r402": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641"
  },
  "r403": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "205",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=118262037&loc=d3e9915-115836"
  },
  "r404": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.6-05(4))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401414&loc=d3e604008-122996"
  },
  "r405": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.6-09(6))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401555&loc=SL114874367-224272"
  },
  "r406": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.6-09(7))",
   "Topic": "946",
   "URI": "http://asc.fasb.org/extlink&oid=120401555&loc=SL114874367-224272"
  },
  "r407": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "320",
   "Topic": "946",
   "URI": "http://asc.fasb.org/subtopic&trid=2324412"
  },
  "r408": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "740",
   "Topic": "954",
   "URI": "http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650"
  },
  "r409": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Subparagraph": "(d)",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669646-108580"
  },
  "r410": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916"
  },
  "r411": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916"
  },
  "r412": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "985",
   "URI": "http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756"
  },
  "r413": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r414": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r415": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r416": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r417": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r418": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r419": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=d3e637-108580"
  },
  "r420": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  },
  "r421": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r422": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r423": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r424": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r425": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r426": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r427": {
   "Name": "Regulation 12B",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r428": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r429": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=d3e681-108580"
  },
  "r430": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r431": {
   "Name": "Securities Act",
   "Number": "Section",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669686-108580"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL34724394-108580"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669619-108580"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669619-108580"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669625-108580"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=SL7669625-108580"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=121566466&loc=d3e6801-107765"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=121641772&loc=d3e557-108580"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=116657188&loc=SL116659661-227067"
  },
  "r52": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(20))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227"
  },
  "r53": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(24))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227"
  },
  "r54": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.3)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227"
  },
  "r55": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.4)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227"
  },
  "r56": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3179-108585"
  },
  "r57": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585"
  },
  "r58": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585"
  },
  "r59": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3255-108585"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3255-108585"
  },
  "r61": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3367-108585"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3521-108585"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3536-108585"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3536-108585"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3536-108585"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121586364&loc=d3e3044-108585"
  },
  "r7": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121583591&loc=d3e4273-108586"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121583591&loc=d3e4297-108586"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=121583591&loc=SL98516268-108586"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=84158767&loc=d3e18726-107790"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=84158767&loc=d3e18780-107790"
  },
  "r75": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=84158767&loc=d3e18823-107790"
  },
  "r76": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r77": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08.(f))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r8": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(14))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08.(k)(1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "http://asc.fasb.org/topic&trid=2122369"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=115929471&loc=d3e21914-107793"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=115929471&loc=d3e21930-107793"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=115929471&loc=d3e21711-107793"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794"
  },
  "r9": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=121326447&loc=SL5780133-109256"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=121326447&loc=d3e1337-109256"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257"
  },
  "r97": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257"
  },
  "r98": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=6828210&loc=d3e70191-108054"
  },
  "r99": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>76
<FILENAME>0001493152-21-006705-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001493152-21-006705-xbrl.zip
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ML,=>@?IZ%I&8;@7TZSQ7L$7@P+783N;&_'VY,XGO;/RK,U=NL+"QKT9H0<&
MY_@AA!TDIJ W)(B77\_X6!A 1%Q V#2(?1>Y]S3.]:-U\FM[#TXW>_J3/&]=
MI[FRY^#T0L@6L"]HO62O=Q0L10!P<.H',8&@!/(F:LC3*1AU#1=-  _.#?W2
M ,SM4,3[@/Q0_3$)9I _%"RI =S!>3$4R%B_7:OZ.NGEYH-3JA,\P[[MI2X1
M!(G*!K01ZN!\R/ G>,0:^FM[#T_WDF!/]Y'U!,TO_-\"[2*(P]//ZDI6KJXT
M])P" T*0@W,PME\@-'%^@!>)$/,JS)_8B\*FNQ'LX)RP%X"MM?=_"YNP .#@
MU)??'])0<3<6@AR< ^LIL.9!'-J^JV$?10CYX_C!PP[LN8B^>;'.37/P@W-6
MC#A#<4!Z1#NQ1M>ID'@AQ,'I-YE%)-D*K%J?QJ+CF#AS.[</%X/M+9$.SJ5"
M:61WRHRP!YXI\!'XVPK.F@ >G!O3!M*:<-,$\/#<K(RI.K@2 1R<^IR3'> I
M];'\32G5!XKI R1Z)*[6+S= .3B'BH?9.]+UN;<0XFCH[V,"<55 -O,AA#PX
M/X;MSQ#$ZX74K]AZ''2"K5?0F6\]$CKGX%FJ*%UK/PY:!T%,*DA=:SX22L&9
M55&:;SX.2DW\7$%HOO7@=*YM&X]HNVU&#']XWNSG[\@F.9)Y':+DYIH 'BTW
M)6?8!/!XN2F[S&:@1\M1V;$V@CQ>?DKNMQ'DX?F9(X)LB(R+VBBW'YQ6HZ]<
MCTG@QDXA:ZGJ.#BU['%D]F+!ZITW>H8RJ\6+83;RP ^*1&G7 _]^/?"&'G"4
M,L;[%I"01C9YV0-GJ@]F ;0"R2,<.@BH]!&8.#^1G?*V$6H+#178<]BI_;?C
M+PQC.A$[PPSC\K<4?7=,T'2MM*3Z/3 :7D&FUSZLE_SHVP?3] ]Z^#G,1/.&
M$YR>5-F=U&\OVVR:K3T+AP@9_KX>S%,VD=N/*7EC-C>[:H(162F"(KNYEW I
MCLS>?6%<]RBNQT\$9F+]5T]ZM&9<(PAN'?]"R;_)A,=LVKQY$!#^Y(B^^I]5
MOYM8Z0;\?U^#VU$HC08XM$$TLN_D_@=V!V_!R0MWA>W&.5H#>2UO#?;/748[
MM.G(GD</*"9.K_21@^05[<)=%-DYAQV1=S>2MPW9M<!W(*=(8_*$_MQCT^K>
M8V5'=F!-42P([%*J=9\=B2C<F9XI=!N,XUWJ/DQ@TXL%^/]5/_F:0YA<"@K<
M44[!I=.7V2E([HWV56;VRE'^C>23<&0%?'\+2+T0JD"/EM,Q"1R$W)!>/;A%
MRM,T0WV[X8]6HGSC,E 4$Q^YQ1U/)N#/.&%&[ $_NE^.F%9GL_8QU-%*JORI
M&?8EF1<+/4?77FX7;0*X:YTN2L?8R[&(Y,*(M=LBV*T0@^16".'5$2D0^WI9
M20IO-OI1B&[']\1K1+6OT8Y!-.#^*.7@2A\Q>,GKETE(G4%F!>F]9]EJ:0Z_
M8VR]_X"R?(I372QM3"AP#[S@K!AC-D(XUK S.= %"Q(2((?ATTTQN?@W=[I8
M#+5S6?^-_7JB&WJH&/O\JC=89(4#N^7>'8W1!>P]$-U'#Y'*WB*A[;RT@1T#
MT:<X83_.R&\ =ZQFEUTDO+I=09_> -UT'\G>"]H =*Q&5XHBT]J"RZ^C>$0D
M3<-ST>E6.(>N1"140EJ-^3Q]%#H$+_F4G*4-,+NR$-'0>Y\F"#;%+[$NV5V^
M9_OM%_;>9?)YT7W%\J6JC4Q%/&.@UR\KD,1?L[(XRPJ3J".'R9(7ZOG6(OPW
MFF!7?YJT[DM\I7L_R]P]%+DK7\^;WI0N\XO2N;]EZ2#?#V/;HVQK 2O K,SJ
ML"0<7@5:3,\QT"LET\)4PE@63PD =B0?P^J=(;*?.DRP@!WBV4 .Q'W8P]S*
M8T(OPZ;'8@P4(O*8.RS0'.%8M^G<?9*Y<EGZV3EZ"##*?WLN7$4F6^,=ZV9>
MSG"36Q6S R\"@",][5*\1'+MLD@MX%LVCSR@![.':7F67X%_K)9^$]MLJT?N
M9#DEX$;3-UU2GD4 QVJ[*YII;9/7@LO\K/4=W&*_G/.K..#G/P%02P,$%
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M>EKYVB,((P\&?[PX_?75"PT$+EQXP=T?+Z[G)_I\9)HOM"AV@H7CPP#\\2*
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MAJ4SELRTI1/=DNF61"=WCO/P$N_0+X$?1^M?R)Y]\NHTN__PM^SGFPVE2++
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MJ[SSU\"GTQU=?P@]WPJ _0-Q\9S^+WOSH':05A..HMY0F&B:L"7GJ)\ED1>
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M,&3RIF8L\H+*NDB!89'>QX"L.)]J^G-)10)G10I%1M:M[]VE#VQS%UU.QV/
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M<1QT8M%=%QDC"Q,M*2%@5<$2ZMY[7%E\J3EAQR"* -CZ43#UYP#7O"$)BG1
M.1U["*4(1U3;@^\6RG['_X/O8Z%?_C]02P,$%     @ ,H!X4O,7O+\S:
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M!S5!J.W1^DA!RB;+%!#;C.J)@&&/')=L"LFD3NNIC%8_5P28:LFS]<W6.J<
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MI;Q=R@S [C)'(0R(0'J$"A[14^E=+?=T6L1^DNZ2UG&*JZ0@+G%_E03JD<N
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M0Q9\\.)?TV*7^_O[-/$QIB>ZLMI_#:W:&6K;9<XHD[J<,E(%Q+8Q>!4\;))
MK30N6GV8^R5 >G"=QJI+_%\?GCU2C,LBSVC/2N"IU]&U2I8W* P,Z&U3:#0
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MY3"@8Y-G1O#;1-,J@&&:"<H^U9C49;*Y+#*,(JH'RIW=A'&8X]OP!0>+."?
MP\>(VY.I'=J0DDVJF1G0YII> PS9C& *875#GXZN I1C_SE.HN1I#\BK?4R2
MX$L8J2QN/MLD4!]4FRK5-S"DZ 'J5W_U^=CJ)GH)J\1W[\LJI+_\TAKLDWYV
M12:2:4@/+M.UB1Y@ WD;E6P,F];ZH+!S&I@BE)_:Y/T.&_.DM19;3X+A'KA-
MVEF#BUF6>GH%<5ZEG5!!&GG<AMYC&(5YB"F-V3&9YR0*<)K1 7R^']@,,5>W
MR9BQ1K4Y9:KKW L="%@8JRQF'Q:WB_5B_H!F=]?H8;V\^L\?EK?7\]7#O_SN
MW]Z_^]>_HOE_?5ZL?P9'6+/].IV"(U(:[-RII2$2;]P>7M0H MG(*R_H9/?>
MWB/C^X$%1X6PU3Y1"[C31THEP9!("T\X,E *HQV7!D.>M,"!V!S4)JOD+5-(
M#[O'(KDP)")I$4JX1.7KG1 87.JN;57&[/6$&E)RM^:H,D"]Z-C7 ,,O(YBJ
M'H_=<4AB>C".+SY67> D-[,F&%0E7FS6^4DEK0ZCU% [XR=1# R5U-A,^$.4
M8?5_UP5>)RL<T=/L]UXZW 'J%&Q2:1AXFU%J:3#$&H0H[,!Q'J$\(1Z)KEDG
MDUP;GH!3]$9$BH,5?L%Q,>"35,)6N:0%W.&15!(.AW3PA"LMI3!*N30,\AB/
MQ%T/P<W&WHX'W8,KGL9#[NYQDM8J !#:)/$3/<G7[IZ5/;A,U.XP2 VV.PX2
MY<#X&@TX\:52:,,>Q83@CM3=(;.UMAZ "9MHAL&<K5$"0S%3I"+?XB=^5K<[
M88/CK1I PW[96;<VT)^![<BT/1@X+M!+[B$_3DXO-B0LU!2.?34WM!I6[YP,
M0^_<-%&+@W$YPQB%:7ZCP2^7M'5@4&STSC"4O>!QN[]GL-\[>H>WK5#MZ&*F
M"&3WK17=0WMC3A"S[:AD(/O>J2T#AC,*8#(_E,0HHW+H$OV_WW[][3LRZ$[1
M"U7Z*_**_#E)PW^2"3_)]^);_G\H8U%5_OHOOWOWYV_+_X;T^8F WRYI@JV@
M[_]\\>Z[=Q=__M=_0UZ.KK&/::0Z1'Y"E!M_109I_-MW%W]^_YZD\R=)&N^^
M_RL,3L^"@-UZ]Z)[+PP6\96W"\G8H541JGTL T6KVX3&AG3V"P>UP+0-8ZC"
M#F*MB.B=JLLP1C[7A4'!%<Z],,;!W$MC&FQKYOO%MF"+P]=X0Q]_5Y2(B:)-
M"IH;TJ;@L!88"AI#E6QB5X(HX)(PN-<"QDZ]TCB4*7[&<1:^8!K^:(MODXP>
MH5]NUMZK>D]_7"J6ST\<8F+O5,68),#P]3#<.O*65U#;Z: HF2;8_RDF/\9C
M<]>3';-)#JQU&"4^^7),IIS?P&#/T '=X=4HA1JD(]4#"WU2'5BL,T0[N"3(
M)BS0.=D:W=Y[Z3)EL;L"-C>\QRD+DSD\E51K.IJ8#YFBF*NKU,#TM^98=3/Z
MBV8J#XZ$/##KK%Y?&"X(4<,1Z530%63KBT,DF0*CGEQ\%:BU1@249.QE5&."
M5=).R=6%K"46%X5+J@X^(T+Q94"@9%)'"#=3<4HK171P$WFX!!N.#"YE63)M
M2/ )0^>N->>0^D).PN&N56>/NA)@*".%I0YF^W<F!B1F;0WK-HPQ?>Q'&=Y/
M(NB$'0)0*4-J*7@LZ4/3,(6*LB>8,B!T*0_Q#@4Y%L7L+N_+0787\[LR8&BB
M ";$'RK%@.RXEW!N2#W0\RD4^$]A_GQ5D$YQB]/YJQ\5M"NDP0S(_P_42_0'
MI>2 78>8*B'@F&2@<?0 [/+%KO*P/Y#%^?J$9QD.<\C9:>2=G+M5P9:>M^T+
M@^'8$$+A>9Y2#(Q#S# I.1H7^IJP.TI8*,(2I+)9:77L.CD#^%UWIE$ 0RH3
ME&)/RW78,GS0:,'@V4<<DW82$8-FP3:,0]I&\O %ZYDVJ&4U4IN9"9T ;GH5
M,'PSPRF$>^-:C'!>1P\&YZ[Q+L5^R-X&(G]'F+WE0FS<TEO%_V2_*PK$3-7N
M/4MS8[JW+H?UP/!P!%CQ1F:CRAG9TH'!Q_+(2,:B!/.658\>5*,+K8K589L!
M^,[(32,/AF\&( U"G*)PN_/"E"V%^,]>^@3$_PE#4],AK.,)@=%$ -89"A4\
M^3P2:.B=Y@#;D)5M22=4$:%*R=*( :6+ %"\CIEEB!8"2KA.$A]-&T\>7G<1
MYY@&9B6^\%.8^3@B0'!29!QCSQ(C#6LA=LV@UT%V]>+.>R=SC,++F*42&P!M
MVVHH9'HP/$X%L^IR:2^L:"ER49L^1P>V[71D<G:H]#VG4HR?Z.DHG=_18-12
MB9]2+KLM&!RZP_E@?]63L<D:*;PV73H"L'HG&;0^/8@,H'/JU?V1ZE#@!R\+
M?;IX%D9%KCSS-*AEDS"&)K0I-*#BO!\;A[//,";%%S.Y'.,;VO'K$NP@"TT,
M!@%_PO2=%1S,7L@@[0G?%?1JYG+#S&T=S#'CY:&)V:3K<0:W67Q82F#(?13\
M/N>KQ)#'4T,Q2XZ&/VQSOG-J"[%C]N_^BA[[#09&T]!=E%I[KT.;EJ;:#M;"
M3$V2+(L-J8*A]SB\\H<_Q-MM0#8_=<;-7KPPH@?@;I+TP8OP _:+E%^2"?Z[
MX&^8#MSBG"YY*.0^I%!,V3\F[;-H'@<8))S8?2;_PF3NCHHXQ5[$(E#0!D2Z
M@)2'.Z4A3'G8"*_*[W*3I)<9R1$%^#%'69TOC%8G*:Z!AJ35L'R2? AZ[R"Y
M2AP,@X<Q2HZ1C[BL?,+:./C2[WNKI4]F+&$2/.1>FNMFW1J<PM0(/X4QG5*1
M,1_YX.,+2+?;3"^(.+X58G05Q.W]#U/F&-[_D-"&3R=@\*;I%;-UH@A.PTPE
M$QT<4"]$7!#;$5G1&\99F),N-GT)?7HWE)3;"OO)4\Q2T477.GVV=J,6V2G$
M;LRCT^8)IJ^T9*@TCAU*=E3NDB7-IE15VK#6Y8W+Z(-81M6CD,S@SZ1@LL%R
M.[:FID(!LHU/6\0'-?EI()R?!YC4;LE1W^KY5':9\X1.0756(,L*.H)8;EKW
M4&=Q<$^4BCC P4]>FGJDE$BI)'&,?8J)WKVX+QZCT%]N-L34^(G--*I_T'-8
M_9V\4V=F[X3"J0NL.=QPJIR<-T(KY@G[X&5^[35XUA_3A78R#[[DN:(O9;;E
M8@R-B5AGC[Z0_-&. 2#I\$S9P^@TU>H'HI =_SJN[0;+)Q]6:ZK*\OP;;[?P
M3M^$>7YOO"%WC#RZ.1_<D&%-KEGI\A@DUP4%R<<:;-JA.W]EH&<]SI^)&<(*
MH$[)>8,8B]28U93,*3TZ&J.ME_Y*>,KV!;RG%&,XE\,49I?K6N/9V5$$0$^)
M(0;\;&E!)Z@(=3*&GH\;9=^6;)4FF[_BU \SY1&? ](!P.-A,TW=KC01Z"P?
M1&Y,>LF@@K0=,F?GZ5'YK+7H!YO\O/%/P'YM0@#H;V"HL5L_RP8P#/UD+6"J
M;D Q/=:V>)JQ=+;2GYFTUOBHSHQ,(@(>#/R*ZD81O[\CFPU9!F!MZNRD8.N)
MM-7<G;=>9R8?V.KY2AEK^VEK19MFB#R68SVU]MNYVO4!3?A.!^W_%)F[;ONG
M*]"A=C]]SJ#;_,G,/::7']72'?;Z_.>;).47_FF4L&I*.KH#UZ?ENCT:FVO4
MK>H2 MU:3-$+IS/XC8P4YT4:$U9+..^ECV'.+V^7G5Y:1'2AF/P[JC*:;E'N
MT/YM KJ;).::[^8&F_<G9\EX8_A'4EY+]A.[>*/>KYK%+C?"YI/QSM6H--WN
M7!Y@OGYK<D2",!K$1%8<N]K!^X+VFH=D!Q)HPQBY[W] RF?32,;LXH].]FTT
MF,/VY T6"24-QJ1'.>'B\5G<G[-[ ^8%IX])AG5W&":WS/0JJB.6C(P/8K>^
M=%L#<ER'A <Y]0;.(3?#OG-POV<>:V/V:% *L:5Y0 #S2V&GK(+#KE>YN)HW
M5 %*D$/E#^OD0OE:!UW2RYYOHN3+4,!XO8J31U4TX*7/JTCDP7A2 Y#J)U?(
MT(<J(::%_E[I 7E^A;A_BNX^35Y",C3[L/^<X6 1UV$/9V1$]\)[<#T%#TG(
M<IBO PWM]?4C4P%#XH.A"[?**9LWC,WM<)=TJ:A. DC8D,XE('I;)_;#"'<&
M1NMD&OZ?)BMGE]4F+BSEC;2)\@'3RDYHG/ X?9,5#2V25IFQ_3D6@8W\ZM/&
M6F1\Z7=T2SW]Y'N:*.50)\EZM,)4+(DO67U%YQ.Y?!:QQ,O=:.$NI?[1$%-E
MJUYPE$$=OV:D"8VIHU [NN^N6!@W@]Z[SBM;,STP(6O+WD<96J]R'Y0*%+H>
M;0&\F]G$W5-OWXOT++-;)6F-@'JH-</D8L['9L/8E#UQ6,76/K$G\_VT>D&G
M0KB,'YZ3-"?_V"[B%UR.]*3-8H2V/9\UVJ3&41FK0HG:?AAL84!?)<"NN-;4
M8[%D22*7-!7R<YT,D!%@A7I@K">(61W5*4!VQF\]&>=^:P"8FC[)!J4T//%E
MLKDD<S\48=*W(2_+,!32L/E1[9+IS%C/'HV\]8BK.MC"C%4F#,5KF0*5;M#"
MX!&!FU)R7V/^OZUUE#+&S\"RW9@$[+YE,M:P[@LGIMI@G-QHR.H(O*UE+N;R
M6'<:A=YC&$%:G!8M7F$?AR_T_(3JG90!';<,E<#7D[*E ,TGFH 5IY2U!%2&
MW:=XYX7!-=[@-,75TB09L#*?/F/-Q;A$S!)SR\DQ!NO):I(2?!:/L*)/[U*U
M?A.Q]=Z47Y#$XAS4$%/2H53C'(YV)-L5VHX'!3J3!D8$,E7X!-;!EI\DG(:4
MBI4;$2"9AB4%F9W?>WO:%= WD<G$K, !^>N6BMPV(Q'9,L*Q*5I\RG$*TUM/
M/1Z3'!3B3F>*9'K/DD [GL8%\G@278?,Y_JMT:XUXI>VK1-^/2GIAX(R5W-(
M8:41&IX*.L#)J,*KGE&5E*,'"J)2!T8G;WZHZ>A345"/JQUW3 W<>Y;C<,M.
MLP\>>0%-7;Y-,,')2VU" *AL8*@!I36I@%G:.ACZT,G+L$H!WLE+TL=4L=?]
M?Q1ABHGUI"GF^WMB$3L517[=41%%H8U)P":;QQO69K&Y-I0QQ,'(1?*R55P^
M6@W"O !SX4(P;1'G!'E(!^JZ-0(#/:?,5)FA)61?"3P/%8#%Z1-_P:'<'Y4<
ML01*1G: 8*T]!3)2URDI=>9HB2E3!$].#6AA>97@>?;H-)Y&5 1\X(,X?A_C
M(+LA%4TO^7[R<GK)=T_Z@*LDBO@=</JN\N#II4E2M,KFXTWO</SPY, ,;H^W
M0=QGX"GR,>Z6IQ?";Q?FP_RCYPE0)W#'3=S.8BU"C5NY%O'[<C'B#]_LRL30
MXUXZ>0--Y)LP]F)_@I4);4( B&U@J '!-:F <=X'0Q]:F=A4*0!<F6AU6'=)
MCJL]&8/^K2ON:N A ZT:5;1EP;!N *!^/! E7KT?<:*MK3:^$6\?'?)@WLFR
MLK:%=N+"JK?=3I0/E!FD!1OU[2H\X+DM.^_D3>_VI65KX*P4>JXZ JT9JAY!
MJ@2R:] AU7.Y_T91UB<U/$J.>93%0,_9HHCIDRN#2B I.>9!E2XE@3\89#X1
M.'HF 76*=]S4[BS6+M2XE6L7[14+V:0.!GVIL?3_Z![D"W'X,7VQN[K?33^0
M@5/WAY8D#[$M'I/RHX(&B9N_^NP<U(H,W>9D8*-<[; -PF8S<E/ [:9H%P&L
MYNS$=IE+^'U0JO_AF[!,D(7^)3E><'^!FXS9S*'UB C]_@;<15URUV&V2\CP
M\F.:%#NB0?Y-6E(>Q@4.RA-KXA-";B"<C:LXL' G<Q0C\W<0 O4A]]+\9,[B
M,/MEJ\%F_@!Y.7K$3V$<LW<G-FB//>W1XO]#W&DJ#F#T7B?V'T==3&_ #9/6
M8NS@8K>+6-Q9+ZI"U2[B39)NF=U#881-M:U&%!YG4B>XL)DJF*6&<7B%8&PM
M;<Y0NB%'QF=U JYB/9:-M]=D9V2.FJ9[TF;9@UXJESBH"-67F0.7[J92E]/W
M0S"<C."5>V8JRF18S:9;,36B3<<A'7@\-$2L"8[W1F9MIQASG-&\:O+Q)CRJ
M3V%.OQVLDZHOM;.\H3B0P-^U6)6/^/4?<YHU#_BMV/M]RUA\(%"VW3Q)LO;>
MB)RN$)K7(H]/T_G@<6)#3OF")(Q^I(K->.^%P1U6!P;K2=D-]"&%V WHT1%Q
M3D,]+ND(ET63(9.3.M0E%'[0$'AK[Y4>3--31!2T' Y& ;07^:4G!8@K"FAZ
MNN14 097ENF3%X?_9+Z/^-PLB<+ *V/ WI/BHI-Q?@&BW'OUHOIEH*'3TQ.E
M;34^YI3%T8FE.47"8'@_I35"S*-6VA>HDSH;L;;3IVN7=0ZHR0+<*U5'%1A=
M 8Z2K$AIV)V'\"D.-Z%/[RSS@#KTD6V2GA_B;(U?\P^1^BR@?1AGTWB/*.3)
MVOD!&-Z&2SC<<&&3?[;^O)JCY0U:WL]7L_5B>?> 9G?7Z.'SIT^SU<_TR\/B
MX]WB9G$UNUNCV=75\O/=>G'W$=TO;Q=7B_D##(_1NF9XC1^K^ 3YOO4B[5!@
M8/,$[ [ZQAK6'0R::H-I&:,A"X]6-PE<()H$ZP=Y(JA)!5RGU\*]B$O3/[%#
MS?3NBU (<7"%T]P+XW7JT8U0'@VA<0U#G=OILG/4/$Y2:(K&-&E>$)O>*0P4
MEII^6*[6E^OYZA-:W/TX?UA_FM^M@?0GRF@W ]V(@9[EL_IF9O3.ZNN5P!#6
M%*GDK#[3NT!,L^X@F"ZXCD%II;FS'Y<$"(8:.N4Q^O!Y:^X\[U=TQ+[^F8W6
MY__U>7%/O2<,PGY,DN!+&$7\8:1.M*;6U$7O2$>F89.R!YG7YNRH!,"0]A#4
M?=96:3"/VZ2">#*H20><$U:;/#S0-M"TO-MD:DIO!VI(#0Q7S;'V&7J[N)K?
M/<ROT7I^]</=\G;Y\6<8!*3C<6/OJ1*V23,]X#:SY))@R*2%U^</6W  [,>Z
MQ@SY+J6T.R)I?91"%"B5!GW1<G:'[F<_SS[<SF&PY\8+4W:6M3%B:&%5KV*3
M1R;@VV32R8-AE '(/JVH"F(Z+4<%;SU49MF0OQK0<<TVK>_2*H#FVY ?NYDM
M5NC'V>WG.?HTGSU\7LT!K?3Q9<T!)]87LDDD.< V<[H28*@BA=7G1KDO \WY
ML,@?STD4X#3C$&GD,O.!TPA]JY>KQIK5N5YEJ@R&@6,1"SL4Z^75?_ZPO+V>
MKQ[^Y7?_]O[=O_Z5K;6M@<P)5_@%QP6FH6JNDIBU'WK^]ZK(\F2+TP&G9JQM
M]Y[.*).ZUW6,5,&P<QQ>\<X.T^;AABI]?D"[2@&<5QVP>,BIFJL#8JS6I9KJ
MG@MGAQSJ:O[C_(X, V]6RT_H:GFW7LVNU@_HI\7Z!W3UF;C;3\33PN!JTTNP
M@'3TR3U^HP)'-*@CB[3(+DL\>AD.JI< AM;ECDS4ZK++) 7069TY*D4P;6 2
M,Z3W;BZ9!BI5T(R&WGS"(#>EC0OA0[L0!M<;CTT59 /1%\%!+42>Y/DU$:T=
MTN'XY8<9W9ZY6GZZG]\]L".K,%I$VTYV]S0/4]S=U!_H'4:E8/4N\GC3.C>/
MS=7!,'@\9G& 7JF@#SC&FQ#@18M[>F63&<C>SKXG[3*M85>H1QPS.C@YJT>.
MCC2Z<_SHP+3 \/Q( _JD_^.W[W[_ZQ_0_>T,B%>N[QP:>V&MAI/[GF9>5B,.
MAFW#&,73_%0#$17(N^H2NX:/!>E4'/-LX""06AXRTX9\U^*.#"KG:#W[&Y1;
M3300?L@/Y+/WU=C=+AS3FUUC!I5CTK \K!QO7F]@:9X &&H>@EJX(=^DP<Y2
M=E*!["F-C!_RG6,3 4=JK7\=E\)YT7K(!Q,/_&G!+P*QD^UTC7AQ]W%^-\55
M4T\>;NF./CF)EYLF7"B[/KM7L=!4R5JH)&,#ZD!(@QK.634*IG"MF>G1< >-
M)A3WU[KKK:>9F8I=US8,ONO(U/+."38"I'A]+"1N;5<^--1)  K+,N*$LRSQ
M0[K<2G?HYJ]AODRK:,G-@R#+E 7)*WSZ[&[\-.#Z3I&!709/73!=OD^5.J#6
M,;%)_;;TF;Z 3D>P#PPW:U&WX3^*, CS/8S61" N-_,L#[>D"%211?M"-EDM
M!]AF9E<"#+NDL"0,H:2HQ6"00AY?U]![FNG:CC9K;,YPR&ZP[FP$6F64;O9'
M2QT&(9M #4V(!FZ8HBQT"C:I-PR\S3>U-!B2#4(4SWXD:7Z9XW2+6B$X8-!*
M>57=S-69JX,(.F#@\$QUP=!Q)&!5K(QND P8Y+S%68;Q+7V7S+#KU6K8I* !
M]#;K-.)@B#:,4;C@R&1A<$D3WJ#_;VVW>D Z0()7Z,TT#& A3P0,1P]%+C"7
M13O' 5IC_SE.HN0)R&158V#UZ5#Z]O6!T%9NEB%=N\I6:?J"T\<DP[>'L54*
M7!5N!08UY9.OH2=KM&P]+DGW$^QQQ@_/N\W2 ^.-)S!"\Y31%9BGC![P$QTT
MK_".3/2J\+Q[LQ&KH:[56Z1CS.G<(#51!,/.,6B%*3W7!3*V';BU94;$L8D
MNH-G0,UQ*8#AZ$&P55=)5]A/GN(0SCXF<>:8%"SM ZX)QBAA:P_S5WHR'VL'
M!D::EM\?-#6E]P3AD!H@+IIBE73:3).M,;5T4:D,Q(T^X(BD^?01QSCUZ*!\
M%FS#.,S88U@ON )KVJ\?EIC=COX8@[L]_R$I@:'V4?"%61E/A9&]FPXPOM=G
MJ,T8K19W<IK=@)4J63"\&P"HOBP!A4)S+XW981"<LON>9DP:U+(:?\G,A$Y
M)KT*&'J9X136/I,L0T0%T1._28R8*@RZJ>X:FYYJ,]1V=??6P"35O5N-*A@Z
MCL,K3+EIL*=+=J$<M5."P<P'_QD'1827F^;>>^>.<1/K(?NP%^[&S[YX:;"F
M9PI4(Y3ITK<ZPIRZ6#J#SJD2!]-"IK9(:$-E^O3 73LB23N/=EB2##WND31T
M"<T)_9WE!>3FT6")J0KL-HSQ(L=;U='/*1*VVN8F*XA.8SLZ53BM;"I3=$%^
M5$UJH$71+!#+ TJSJEW2+,[#((P*.I-M3K[-7_VH"'# ERBWNZ)ZV+ _^!Q<
M,#E!1FZZNJD+2M[G394+G&9Y*M.$9GKUP_SZ\RU[%W-VMUY<+VX_KQ<_SM'#
M_.KS:K%>S!_0_&]7MY^OY]=5*+M/]Y_7+!@159K/5G>+NX\/Z'Z^0@\_S%9
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M'I,,WVJ(.@Q5'-J"9YHF1KMNS#"L!B3ZOG+<,*0#QC\: A7\GKB[ )YQK:[
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M^-3GT*W98='3[AGZ& <9?5WU+LEQ5NY,*#8+I;+P#N4,(I7L%#(%_M9\E'A
M@C3UA_=\-+[R<OR0LQ-'F!0>Z0&%UR(.2<#E]&S8,-T<3:T-QE&,ABR=K875
M!F(*9H'KQ@M3MAE07H&*@]O0>PPC%M/W$PM-C8-EO*)Q?E/Z:A#;)TVK?[(
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MP5'2Z +R]D=,9=2KC"N\]4)ZS+V*GE)X$;WT_?Y$DZJ#D)S3?/V(HIYRXGX
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M]28NZR;0%-TF44]FNY]AE;84F\!O%K&02#GMG1@*]7RT^QE@*0_--'DI$RD
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M&=H_W9*_R,_53^0_=!>-_/+_ U!+ P04    "  R@'A2DY)&I'5&  "2PP0
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M0!I?5QX(_D\ZP6?+:0S\]C-= Y")!\Y H0J0A)]-(:$BK58>)@A[X8),^QC
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MN*9>4!%*BI:]JH3H&JFQ%@L"6I3_S] +T'L>(;7%P>=1^FC@B&D4^!_DP/\
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M"03A'R:@7@/1#H^0]DX@ZOY "8_ORBG;CLWJ9KRL.!ED?#52S6H/H3_ &],
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MK(/4<F&4P=C<9:J]QK1G+WXIVXO)E"Z/YE_3I9']K[O!A!H,C?:">2]+;"8
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M-HA+KT)ELI*O6*\>1S=*Q=X&S26A"\&:)EL IJ@[<8AE]9U@Y*Q0+UPY7G"
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M$H](?Z-\F<8]?F74T!P?R)\8JP>K7+E/?RM5=M)D7IFI$Z-9G$;](.Q2=A[
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MJE)0)X.:.<6F!C$-J[WU?$0V#@':/!')M4R >MI\^7P<JW8(C(&J6<$A7VW
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M;'Z7+R5+OKQ\91G5'[#QK^RK^9KNN]7M6/:V4#?4[F]^D8$EH2+EBKHO2;?
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M31D",S:AGQWLT?,7 $,U175/FFTPQ$3 #()FCR&.:<HQ $-U975/<VU0Q,;
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MVP!I2?L[GLKIYP!HU/$H#PA0:.P/Y:/0[OCV=C"_3<-]:&J [GA$<P78H^[
MN%C9-W?B.<$A3=2]6Z9L^[H69 P0US3C'FT;(ULLJR%9!#@='8K3",!JFT$K
M5''A3 Y59Q*(<%Q@DOQ49I'\:L/@&.>OE#.2")"B]25/DQVF.$IR"<@008U&
MWJ.(F4E@U_VZXIHI86++HJ!.!C6)!:8]^SK_*/=>8TTY;?$-?)SV,67TW:15
M?P_=Q[M'5[.[FIZ;>XXGV",3Y9/CL^<,:'W-X4PR$V,EC9@,0B:R.@A<3+<D
MENOBA.:2C1%!GYL-#E1==XQ1:Z0* #*#TSI7?P]%+O;2QPOECD?V*NH.^#F
M1R H4EOL_"_TO^Y)<^0W_Q]02P,$%     @ ,H!X4C,\K\LC @  U0P   @
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MQL2+7"VZ5]+;DF:?4FUG?@-02P,$%     @ ,H!X4H7EC=LA P  P0P   H
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M_%8?HWGW[NQRA]"]ZGHU/DWIG!')YIPMF OKE"MBA6%,?3)D,R$C(D)R*V0
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M4KGXEC' )HB'L#1P(>-;T^8U:GS;^A]02P,$%     @ ,H!X4F!%-O5/"
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MT??Z=R75>=/PT2QK-+Y?]X0O >V_DQ+#BP3TV2SK'.%>+M5:S;$M/6WQ[>^
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MKC3+@WC!PA7SQVJR#)XWD#ITRB)^6J'H"X7361#,0&YC(F-,#<MF'M(;#J+
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M*V)5LG,25TQ@HX<50]/=DK_B3G87;U$@FLSOP3T;K^M!RR+BK"QDFBU7.,/
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MC4_&Q8!,L8^XO.YO_L8:?#W:-"L-0@V\3\;-< #O;_FB;9N?#)S\S0 ^]Q"
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M&Z=G.E &QB-02\JGD8XIZ^"(!.-+V3$6&$HZ0/S-A:_\@!PW'>,<3+B><2C
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MFBG^JHHM*$P)>[+$<-68XL.>_ZW2\[\ SW^S]/ROOF"YMJDX"UU1#N:C=.P
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M4CJ>3<2%*8P\J#:AI^0XI">-DA?901P(Y:\XZ_A M)&E8(8AVHI ^6&(^>"
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M+K-IM$;$[BA%LW>%XZ],>PDP@$10IO(; E7H2DW7L" B@0:/DY N&9AQ?Z7
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M'B 8LDHL-WC<+<1)I1ZE!EI&3]EO^L8TME##L#A;]9[>D3X_3F3QL:4+&=+
M%( 3-W#^8>!9W$'+%K[?DWQG=U[?ICS*!U)'ZRQ,!"83_Q5Q P9LO1>*H0:^
MWBP[2NZ]]'QF"\<VXN<\+DP4/>-_-60"1B+A,F/.PER%Z@-'+/,@YNR926#7
M/!CF"XY"<X>J7,-'9T:!+Z?HYD1.)N=!3$5E)N=K"Q*7F1*3,SGK"\ODK.2G
M<I:Y"R5:+CVU-%MK1 X 9=?JDIA4>JFR,*JZ9Q?^!+#D%D< Z9*4ZY/*+(21
MU:YUSY\)Z8OC<<621DH:F7E/;!C-@*6/FE"':1/*F-:"*K&YQ.8BIVPVZSJQ
MLI)*V:S'*9MS9VSNE@F;+YVX\A0"V"X8 >C(U=0H.&NZ9XF4;S";:A'IIR7B
ME(CS\/]F38<M,>H-8M2%.TOMUQ2!&(YS4'N)G%@&1JFRP9F9;*5,(,2P(HI<
M3A^I*5&^1/F%Y#)SE/BM)S,_L6DT*M?;M=\Y*V!LC@WF)>" ;3FD=O>451BL
MP.27U4@;2W?G78T!-2L"V)N>'6">1R"%;_;BW"(UDDP&/)(=Q"'GYZ"Q2+)2
M!BA*>61&IZ.&UGNN!V0 1. #*9 ,U82P:1SC&+XAMJ@UQREF?2U^4O6QYSR'
M'O9]E*8<4/M'E&P5Y6FA9#WEB^]'H<CT)N37)[8M9[DX=M#C-!=])AK $_!8
MUO6U5NO7="?@H<Z&XZ;]U/LWB-KZ:'&6$&7,4WK1CX'CD29Q)UCM@!_AW#;L
MJY4=O(G6M>I"BV_EUFIX#;AVNND:9U+9R&D<U4_?%]48O"I=C[;05N/:,S])
M)_0%?0$F/H</1EL>T^B[]341AK[@?L3"":7OLAA);3<#(-423H&;^E\:<.2J
MSD\)9!A2(V"$D*LJ+F3V#$E;NA",A;:D?"L?HX)QWB0FH"2 IWD@.&L$N(#4
M"*N&!"7]W%3Z2OJ'F!L'FRDN+:[<S+"5:IB^(LD^F  JL.%@-@63L@A=3^?L
MCC"&+'=13:Q=[TXZ1NOT3,^ !%;3J&T9IA@$]H3TX'B$*Z6>M7T/AVX]T'8O
MU7%<<8%4DT#8H\0N/>,_Z\#6A-'89B.+LBZS9]@D=HR[I=DFM 5,";7R9 *N
MJHD<F;#0.9JIGU$KT CSWC23I9CN0/43,7!6I&MTG C6#DQ*?@36$DH[/4C[
M.7B'QM%I2I3VRQ*EA98H[94E2F6)TLMJXZ %CG%E3A:GNDV>_(TV)VNR'=M%
M[ DXE9RJ0;CYN,ZQQQZVL"7,[]8,E7.424@ T^/!BB:P2YL;YJ8$!DL*I5NE
MZD9 L6U'U+V4^:N6.IH)$QYS^2MM7=?QC)6>/"3&R"J)QXFS*$IQ>2U1L*R
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M!7!&C<@5@8IG V6Z8 "ACIAX(IF-='WRBW%"!*!LU;'_BBA\%TJ_(U3['UV
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M0+U?C6U?_W-U?5R%5^^VZCF[1Q J[X:GJTM\"82!*SM>R L).,J0S#C6+[3
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MA_5RR2XI=^N*:KL4N<K^C)OR.G\'ZV869Y<[L#LY[6G5=9=,$]A,)FMZZ<^
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MJKM&#9^"V2L].93!*73:]@!$]V:Q7#4+ 171"/Y!L5H$E5# 7,FRLZ'+#HH
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M8B)I;KZ8;@M1]R@_)J)MU.LT<9QY"5^&_6 +H:R=V*,P?:1R/Z/+H=_,Q"X
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M5_6DXB)(*A!KL;ZM+JI8J'JJE40U=#^&.3W]N^JP1#\R'8%[J79DWHH]A$Z
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M9962+AD_*3E,[Q3?UJ/IWK; :I6'3/ ?DK"\SRFK5Q$R+%A/IXEIH,#=*1\
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M[>6=FBU!F^:J>,IZ=<E2O.3M,A7UH%_:B[(VX +?E SQ/&;Q.1EX@ISDK8<
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M80C#AI4?Y= 4D,?Q_((BAAC2DIL"OBMLIER]D*&GMQX /]]R30[P!$6':&/
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M94WO"4L%K5)]0;-9:_;^IO@ORTO)_IA&Q*H^P+Y-+?R.4TS2=<VDBHST64,
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M+I@TP;F(.$7G4=39B91J($Y]C$NS8XY& )79DC"F3RO..$Y;F*8Q?**;]P-
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MMROQ .0]8TG=XW1%W:W;>;.CXW/<$>...!V%YY/7XI??_OWU5R\^^P.%Y^2
MKY6]5[4"9*5",(A)/941C.4&I&ZGK6:.H1>,0IZ [9B]N=Z(T /:<N[1,&^$
MZ[$0V!IBG9,$/B/8K:8&)3M_\NVUWIH>9NI*DJ@T]LN2XYX=]^S/GD"0M>\:
M7?18*J4@04MN'9-L>5.+Z[56;06C99!DY5'^G8A;Y$&JY\TH;$!*\\4!.E13
M@0%PPX^)TJ-B9O]<Y=)[O.01+$ $%GL!,G _.GABCU[#94_T ]9'W)Z<>0:I
M0O-E39<"!E:H;U6CX6N.H;_)1FD,RJ/1&(W&220,EL<EZ*W.@"6[5WV27DE
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M7PV;CG$3CYOX4^3N5;1'D_::*><"U(0&I=08$3[D>!L?2. ?FSJ/V NU*7S
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M#0,@B] WN9M&FU^;?2RKX1NZZ@ONZHA?VW(/?'MX%_K$MB(^2H9:9(J.(EO
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M5T/\N$.UKC]R$#;NC7%O?(HBL49*6%\]SO7A"H]I5[4 .S-SDS""LP+67!1
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MO[%#Z'RL@/FEG:1AJ?[,-+H$G'(1-[7P((QJAWQ O72' CI"ZC:26"JM+/>
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M(;9T4JB9CL'EQ2$ZELH-S')SSZW]Y(S&]YU*GD4B M#T6Q.O-#A.M=OK8<V
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M4!1'SF7-Z>/5*CYT:0JN6XEI:6U4H1E=E8^)TQJSI&IJ.+IH)S[-DD,3W9[
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MGC:NAA?AQQ(@'1I'I+]YI_8)UJO!B0\0GXB:GN0=*/5*>L%"QP60:(1XK_;
MCRH#$(IB?/<HLE"V28XB6/-YBAF*#!F62R+T<)?2,OP0$#*G$-+(J,\>-%6\
MJ-.;U_$?;)T_8R]<SE\S;.=N@#U!T%0;91(+F!SKL$<'$RU,:EK=L%LV1,$1
MJKNRJ2O0D="+5D4.)&<@$!&UUCC4<G;C/JW*.8>YCJIC:<TNM$^+E768DWW
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M'HKIQ E2"_QQVG2)4-LF-7J9<0;3JT=]0IT>9,K9ZT&PW$YRZ)4?P(;.Z3D
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M"*9TS<R#A5#A58$-.+Y="W.]1WT9CC!'APZ)=KB/=*Q""IUC&W>;0(T#&CU
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MH&J#9U<*;E4WIE2DOAN"#LU#_UMXGVS*H#]'IA0O<'LBAC&M[:J! 5>-WOB
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M\$+5QJ0K"*  ((7[(W!<T'=H*HHLFP86JBEW=U9*8=G:F\8IS2/KVXQN]P5
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MAIR5PV?)@F;Y@KX[ UA#TQWPG5K>*7ZMN_#^KH/[ODX]$Q?GG3=0;\&=S!0
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MG(9T'%@\M"(S);UV.WYCG"1C";_:=@7%_[PLC1X?\F<%$NG>]:<IH/F?FM!
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M&!S)O.)S) [K44C,F$XO<P#-1D'[AOZGL"/@/[3.ZAFQ]M1GY\=3G^M\E;*
M:TO&-M/J @^Z3>3 (\U27I@N ^7ZS<I*_O<B!5>=R'RH$QN_ZO)V\^G;N/P;
MR<C3NLQ<5NR\,B>U-;\N6\I$K9PVC(8P7D<(Z.7%NN;.'_A_5<06FRU8D%<(
ME?5;'"!@#U=E02^E_:-@<T"@U:O82/D$"FU@*/3*P3+TB0DL*I?W93Y=T>,C
M6#NG^.9? 8)4KS1JR3V[@2S(IZ0@N7;=<SAG(9>Z@9K>\I,NC3I39D;Y78\>
M5CR="Y-YY/+H..,@ ]:BX$HO)T$=:G*^=E9(3$, I!LREY\[V@_A1I?W?EWB
MRI(VMOF%N]*5M:4N?EVZ6S)5%E"Z8(Q!(+L[XX 0,B@4],48]WUZ[[L7Q*Q2
M00&AI;#4)=>V(DJ+&#LZ4(+&GI:DO>K9LQ7*T&^D,L5]TDA!#WW7VIOD$D!$
M\<KKZZE7+$D? \\,/D>0F9)4QXU\^"KVYXB-Z%-Z1IK3?XE5\F"B0-HCR#Z!
M1R[EJI$O%]Q4G^ZTXO/FL:RQTMIRLW6A2O*CN+P<W%X3;<$H;BGQYE.A>HD0
MLV%\FOPW::5U<"*<KKYQ7Z$V#CGM5P'C05;JG&J&_.JBE)W/6!N3+ZB:&476
MI?<A"BP[X&@XF\.8D_WD9PH.2W89KS;/&SH^.G,G.FYIE;?,'Y?*NB_R>HC$
M!GVPUG1KD;)WOCGA:*J3W%M<Y9=!UX*,KB==R5-Y3<8R%,Z6M@V\0LU3QHR5
M[30N<V5)F39::9V:K6?R=]V4(5VSI2F=3SC.Y!%\\=WTS*JHU5B.&HC.-]9%
MP*0,7,36=&![P).+LJP59W^..!E4FNZ%:O)\%==O*]?^RTZ*DUK'W5MTQD&=
M.A!V-QXO87+4Z:DR9\3X$6C-,5:B:CS<(VNU%=AA6,ZG+M]9QT0$8>#'^<2
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MOOSN]$L/9;K,&R:@]]CN>_^,W\BK4&IJ43'_!"0Y *I3%NZK&?2/A JSS_^
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M5"BAAL[9B^/]Y!?W(Q>=1E<8X8XR<GJ.?)FSASY)"]4O9D%W?&I+DMW_#QQ
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M\RX%Q%S+Z^9*3+G"S>13G<^0%$O[\A;XFE1"PHN2O\!QI9Y-:<(%#6 8^*=
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M?^*FA>&J] -K5)W2ZEF/Q+;R WFTJH;K'</N9.@5!*@3ABHI$!*T0XS>1TX
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MWP1 %,1YF9L[[3UVCS7Q;; Z>XS)!7Z,FV&-<[B#2MN\)YEV*9(&\3:-+=D
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M!EYVT'>F]C$5W<,Z5C3'[."? 3*D#0@K(%"-WG1L,BQC<SH8 "6L^<-Y*8Q
M)X^J28EMW+/B(_P(RV_RB#]K 7"^Q>:B4]MT0 S66 =.[=C]7#;KFGW8:PG:
M]>QNI%S1! ZA'NK&V?^FBD1VY=2!CXHQ'3CPTYCF=C"9.8HP(CQ#KL;SV92;
M.WB0[=<X15 0\,.^ >8Y^KP.@O?NJ)M#G@,-S?J\1/P6GH%)!JH>-0[\C#%2
MU@#!F^MLYK&8)^,>;Y6:K>/Q@\@^\9X,1]DX\55,@]B=!.X&0N=U0!93-?Y:
MCCUFK;9/U%*8:8@>[ZKED0JHN)B:HIC(W:LSUZ"LBLIV5M)HND^*HT.PF<Z1
M*CCL/<CFV4FKXR-("^9+F70VD\X7TU!Q#H$HUY<L!DZ,3Q0M9LN%:+&SFCQ"
M#3HOIY^[*:%EPNF'D_Z3S[E2AZQ7WQSZWZ-86IF(8AAUP7927S11,8:ST/7B
MK7D8'GTTS-]5I<L'75>@S#?B6I<_KZRE9F+:<Z%*&]61?1!LG33@^X!U"E0[
M.=U5Z^])+#WPJELHPC@^RA<S$K:1Y=Y#,4;3MAY-^]=B_Y&L%OA5*0GX;-,#
MD4NJF+$1CU?3S=F<(K0'9?DNZXA>.2[CT62^AKO/6JAZU[/^Y!,?":E,Z\Y+
MG8_Z%?N=[,">2@YO6!GR\=&-4]>0%"!&2O'2RL.*I_*0UQD6TIDJUK3QG6*I
M.X&FS^WF.B5)'Q-C=1EB*5,298@I5H?($SZZPK+V!K$,W9SP:L&%"D26=>)/
M$@7LGH(8N_K0 \C!>I9]/G]\9'^!/;7H6:E')*&4[Q:KU#@!]D6&50SVXS';
M@S<7YPD'.C(9C)D^XA F8Q4#L*" ,'4M@-I2 C6 5>KCQ6&0_@AG PG@"@<G
MR)[ZY+0)89S@'HUXZAO@Q>0J=EQX(92VZZZ GQ]?T9]WSP@4$ /.U\!]=I7I
ML0'AO"Q2<(O7&S$W6PP+.#[J [7TKIV8#&^(K@YFV,_$<E'27IMOF*RY>?N>
M@?1XOL!?PLHR76AQ<V!R[SF<C;T")HLH=+P7CLH-)%80O 9*#'LBR[?P(=%M
M%OC="(H#F#CS\L,!!UYCNO\-,(VUT<W  ?5]>N*DA9%-:-L08*S;IJE!2 ]F
M>UU/#7J(Z,FI.2V$-Z[9>&Y8+U 3[\ NK4T'T )C8SIX0(<<N#%[L!%[U82_
MBI+@O N%OB//S*$L0;P5$2<8Y)A0KNRO=HFW>W*?.VSA BQCUBR2K@@ LEM1
M@TO5HHM"!XJ+$\'UB^+":%N 8(/ O=]<-EPP]+6DA_K#PHA!@6.9@O)15V\E
MFV/JFJ_'8\>^*TLY.A'*F[&'WV#=D?1>JIVVTG177*M=S7_</1,R7O3[G $B
M;^]\T<';5"TR]G1DVB_\)H*%[%9RP6QB/Y?XAU,.*P:U<?W$0D,I7BIMJU74
M1P^ZZV$/8HQ;3Q]W\8MLHNNR4B+Q30Z+)]/M9W]8HF_F5R)ILF=7^-WFH*NX
M;Q>JW>:S6)A4<A6-\5LY#06Q.%"LQT+=HN[1Z6H2#X.NU[D/ C1*%R0*=HK/
M.H2N UT;Z%@F; ^X9="EDI?7/)2_@DII*9$GTOG4 +H@^Y"RJ[(TW>_E\^,8
M76_$RDT A-4-S$_824379VRTE*FELG>?.I6D*N\C]DJ02+O07[(*8KC,H!6+
MMQYR$P7U@&L+N>Q#AS8D!.GA4WG[%U6EAW@'K2D[*29E)V&4G122LI.78R=A
M4_:B\<L5O_L&8P7E8,S_IWSB >]D%;8>)X9#;2*JIO2?7,G[A7O94-GI<7\'
M6E"Y'T$="JB@@[LXS>KH%S$2!'@E?T<^$^0=TMPK,#/)7H&(BPOOL*$NF2W
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M 58>L26+SEEW+ C0O$?(-NX?CQ>&9=O2_Z ;OZ3)".$GB</ [LQ]D'R>Z2H
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M7=48#9V/C9O:=>.VTZRWI>95_:4%O.+&^SC/][+/8Q%MHRT1#&2+O&,D,'B
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M,ED;'NB&P\CPD> 3@K,# 6R0VG'$0&3K[DCMN?.!Y]2I/KC:\V=1&"YU&(%
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MJC0>)T0S"3W2+<@*>4P4?_F^_O%CUKS5ZY,?.[S"YM>ZU&_@RX)R%%@7'ZJ
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M&Y]S[):PL5 II0KE;<NRWRP_>C5O2ZI8'>(YP0QE@PR)9JKWI*GU]#&YT$T
M06SU._*C_SG\]JW=Z+6Z+=+?">C1AJ7:[I/*QVRX%RF-Z/H.OV)@C51ON,\[
MTA0!6VH#EQ&\V=,^!DWJ%->5:VVU]0L%79',O%A,W\Q567-M@#_,)R\?C9J>
MNS>T*YWLN/QBJ5I@51GFTFS0X:N$-4.O%O8SXEK*3"Y5C+)NZ$_?JA"[B,N5
M5"%@CVAHNB:[ 9+7?-V7K6>*/W[W!I^>/IPVMLDL;FR)!%4Y'OA%5R$8QE2W
M5T$'#0.X;H\3\,:7LFN'!^OX%@?&_W,HX^UC16)G2(Z/Y![X6+(&\U8E3;=
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M :(AH3.H\.OO6FOOG0'"I(!@4W4&6Y.=O==>\YCY]N5*5G*7%_<>?*O>XHL
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MH6'Z03D_"=3RG@!5?@X"U7+<QN^'2M))Y5\'U=PJ4 5^9:/+<@*JJ(,P]2)
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M>Z"P&,XJX4\31P]7CANJ,RF),+%?S/;V.]^PO\$UNHZF^UW9?$BQ"3%LG K
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M<S2RG&;Z;5K5KZ,4@0;WB'.> ,,^L>&DP'L]8I7Z-,^#1F,$D[:I.N%4@@\
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MFRB4/A>]EP^?K^418/06[!+IJ<\$Z_$1OP,.?O5YB.-R)R?-#%6#QP*19N!
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MM8C(F9VX/$9.0VIX^YR;FQOI"L[O]=#QAW*(S1X?^=N5^'Z]]COPOGB5=1[
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M7+,3[?FDKRF*"I<!L$]JSVU+C^?2B0^?3R8=1>\"M5+O K62!P8\@P%' .G
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M'8V=!J$?^"+L 7G%<&ABW-X""@"20KP+/,,3V&S)=33V[3,986_B4YI-7Y_
M('9)L@._-.C.0.>QNRSJ3:A@"I_G\5'@"CGN/\DVC_/"21!90?,<J+NA'+U#
M([>)MT WQ,T^+TS%(J$^S\!T6) (VJ?IB%,P'RM*G[K2Y#9A#]>[ZFK'!#P?
MJXH?>@+K)Y](,>L'?@J&GM"'7>L647?N$<^<:!CJR9*BH0B.*82J+U-%(,K-
M]/K&M^%=[Y?B)^MKSRIY'&T0-LQT6&@0KW3.&3['>/XDD?)^\H)0*YUH#:&H
MW.EL\YD'HA CNM-0B@%" $:P;)TIO,@LBQ>E/EYMQ4#<[%H YQM?,M0\P="
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M-%OL;T98^_CHU7'MZ"](\^+;!UGR_N+<FR6F=4B%_*KQ[N.C=02\<\*1N7*
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M^#&S9KV?;.<*]HN5_&6S6L3"4]3C$I=#%8A+)4Z\Z3A!%3\!FW'ZZYS^!<N
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M)^+;24_L=#!< Z>5$M_:JL0E\^D/7T_":;SPOQOU#F:*,7/6Z#="W!= VY=
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MJ\NI[R^MXMI*8\)U5L0!:Y ;(,Y>:9!L*),-WXV5S3EETYW:@A> AZE4;D>
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MB@"1*,T2;RZ3OIV?:AWD).W%4)Z>/]/L19E+HJ A"$C48+AO  H%:==&%5]
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M8H$O_[:5SIA^Z.E]"3[\/U!+ P04    "  R@'A2.D*G-,U-  !F90  $
M &9O<FTQ,"UK7S P,2YJ<&?LNP547$NV-WYP$B $=R>!X.Z:! LA2+#@[HV[
M-9*0X!8D>)#@$(([!'=W"^[NUOUODCMW[IUWWWLS[Y/_^M::PRI6R=Z_+56G
M:E?5:>@D] ?P\(6DC"0 !P<'Z,'^ .@,\ Q 149&049"14%!N7</]3XZ+@8Z
M&AHZ$38.)BX9,04Y&3$I*24M"QTE-1,-*2D][Q,F-G8N+BX*.GYA/@XA%DXN
MCCL0N'OW[J&CH1-B8!!R4)%2<?S+#[0)P$*%,X:/0H"C!N"QX!"PX*"M  4
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MP,(&%+C($UW4NLB'^)I"H #LS6M3:QC27I@>JV7=7K,%&RGL00',(R$T"-Y
M4.,&/GC_!'RW#R[R5($"8J50 )P!VPCG+\#B.8U*XUO/EFOJ]RX7X,@?NO]
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MI/R#5$=CS>TEQZN32^]J1Y3:"K-)R:"(5 P:4\WP05_9.';61:+RR5I^E,N
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M2P$"% ,4    "  R@'A2T]U1C>41  "-K   $0              @ $
M86)E;RTR,#(P,3(S,2YX<V102P$"% ,4    "  R@'A2.F"@*AX5   O]P
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M,#(P,3(S,5]P<F4N>&UL4$L! A0#%     @ ,H!X4C,\K\LC @  U0P   @
M             ( !&@4! &5X,C$N:'1M4$L! A0#%     @ ,H!X4H7EC=LA
M P  P0P   H              ( !8P<! &5X,C,M,2YH=&U02P$"% ,4
M"  R@'A2'S]HP%P(  !T/0  "@              @ &L"@$ 97@S,2TQ+FAT
M;5!+ 0(4 Q0    ( #* >%)@13;U3P@  !L_   *              "  3 3
M 0!E>#,Q+3(N:'1M4$L! A0#%     @ ,H!X4D1G4G/@!   WBT   @
M         ( !IQL! &5X,S(N:'1M4$L! A0#%     @ ,H!X4O#FDR/#YP(
M-#,8  P              ( !K2 ! &9O<FTQ,"UK+FAT;5!+ 0(4 Q0    (
M #* >%(Z0J<TS4T  &9E   0              "  9H(! !F;W)M,3 M:U\P
<,#$N:G!G4$L%!@     ,  P UP(  )56!     $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
