XML 50 R37.htm IDEA: XBRL DOCUMENT
v3.21.1

LICENSED TECHNOLOGY (Details Narrative) - USD ($) |  |  |  |  |  | 12 Months Ended |
--- | --- | --- | --- | --- | --- | --- | ---
Nov. 04, 2020 | Apr. 17, 2020 | Apr. 02, 2020 | Nov. 04, 2018 | May 15, 2015 | Dec. 31, 2020 | Dec. 31, 2019 | Nov. 04, 2019
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Payments for Royalties | $ 20,000,000 |  | $ 8,000,000 |  |  |  |  |
Due to Related Parties, Current |  |  |  |  |  | $ 31,515,000 | $ 27,400,000 |
Program Rights Obligations, Current |  | $ 8,000,000 |  |  |  |  |  |
Interest Payable |  |  |  |  |  |  |  | $ 1,000,000
Debt Instrument, Maturity Date |  |  | Nov. 04, 2020 |  |  |  |  |
License termination date |  | May 02, 2020 |  |  |  |  |  |
Debt Instrument, Periodic Payment, Principal |  |  |  |  |  | 28,000,000 |  |
Debt Instrument, Increase, Accrued Interest |  |  |  |  |  | 3,500,000 |  |
Non-cash licensed technology impairment charge |  |  |  |  |  | 32,916,000 |  |
Amortization of intangible assets |  |  |  |  |  | 1,400,000 | $ 5,200,000 |
Abeona Therapeutics LLC [Member] |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Finite-lived intangible asset, useful life |  |  |  |  | 20 years |  |  |
Original License Agreement [Member] |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Program Rights Obligations, Current |  |  |  |  |  |  |  | 10,000,000
Eb Agreement [Member] |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Program Rights Obligations, Current |  |  |  |  |  |  |  | 3,000,000
Eb Agreement [Member] | Non cash Or Part Non cash Acquisition Non cash Financial Or Equity Instrument Consideration Value Of Warrants Issued1 |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Program Rights Obligations, Current |  |  |  |  |  |  |  | $ 8,000,000
REGENXBIO [Member] |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Due remains value |  |  |  |  |  | 28,000,000 |  |
Licensing Agreements [Member] | REGENXBIO [Member] |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Royalty Expense |  |  |  | $ 180,000,000 |  |  |  |
Payments for Royalties | $ 20,000,000 |  |  | 60,000,000 |  |  |  |
IncomeTax Reconciliation Current Year Reserve |  |  |  | 10,000,000 |  |  |  |
Due to Related Parties, Current |  |  |  | $ 10,000,000 |  |  |  |
Finite-lived intangible asset, useful life |  |  |  | 8 years |  |  |  |
Loss Contingency Accrual |  |  |  |  |  | 8,000,000 |  |
Payments for Legal Settlements |  |  |  |  |  | $ 20,000,000 |  |
Licensing Agreements [Member] | REGENXBIO [Member] | Maximum [Member] |  |  |  |  |  |  |  |
Indefinite-lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Face Amount |  |  |  | $ 100,000,000 |  |  |  |

X
- Definition Due remains value. + References No definition available. + Details
Name: | abeo_DebtInstrumentPeriodicRemainsDue
Namespace Prefix: | abeo_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition License termination date. + References No definition available. + Details
Name: | abeo_LicenseTerminationDate
Namespace Prefix: | abeo_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Payment on Execution of Contracts. + References No definition available. + Details
Name: | abeo_PaymentForExecutionOfContracts
Namespace Prefix: | abeo_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Face (par) amount of debt instrument at time of issuance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=119993939&loc=d3e28551-108399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400 + Details
Name: | us-gaap_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Increase for accrued, but unpaid interest on the debt instrument for the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(f)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_DebtInstrumentIncreaseAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Date when the debt instrument is scheduled to be fully repaid, in CCYY-MM-DD format. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(2)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_DebtInstrumentMaturityDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the required periodic payments applied to principal. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentPeriodicPaymentPrincipal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition 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). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DueToRelatedPartiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of interest payable on debt, including, but not limited to, trade payables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15(a)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
Name: | us-gaap_InterestPayableCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of loss contingency liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121557415&loc=d3e14326-108349 + Details
Name: | us-gaap_LossContingencyAccrualAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
Name: | us-gaap_OtherCostAndExpenseOperating
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of cash paid for the settlement of litigation or for other legal issues during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3536-108585 + Details
Name: | us-gaap_PaymentsForLegalSettlements
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of cash paid for royalties during the current period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3536-108585 + Details
Name: | us-gaap_PaymentsForRoyalties
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition 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. + References No definition available. + Details
Name: | us-gaap_ProgramRightsObligationsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
Name: | us-gaap_RoyaltyExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=abeo_AbeonaTherapeuticsLlcMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=abeo_OriginalLicenseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=abeo_AmendedAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardDateAxis=abeo_AprilOneTwentyTwentyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=abeo_REGENXBIOMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |