<SEC-DOCUMENT>0001493152-21-017978.txt : 20210728
<SEC-HEADER>0001493152-21-017978.hdr.sgml : 20210728
<ACCEPTANCE-DATETIME>20210728160156
ACCESSION NUMBER:		0001493152-21-017978
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		53
CONFORMED PERIOD OF REPORT:	20210630
FILED AS OF DATE:		20210728
DATE AS OF CHANGE:		20210728

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-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15771
		FILM NUMBER:		211122518

	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-Q
<SEQUENCE>1
<FILENAME>form10-q.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/2021" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-roles="http://fasb.org/us-roles/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:abeo="http://abeonatherapeutics.com/20210630">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02A_US%2DGAAP%2D2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_03E_abeo_abeonatherapeutics.com_20210630 -->
<!-- Field: Set; Name: xdx; ID: xdx_048_20210101_20210630 -->
<!-- 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_058_edei%2D%2DDocumentFiscalPeriodFocus_Q2 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- 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 -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:EntityCentralIndexKey">0000318306</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleanfalse" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:DocumentFiscalPeriodFocus">Q2</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0022" name="dei:EntityAddressAddressLine2">33rd Floor</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2021-06-30" id="xdx2ixbrl0102" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2021-06-30" id="xdx2ixbrl0111" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2020-12-31" id="xdx2ixbrl0112" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-04-012021-06-30" id="xdx2ixbrl0151" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-04-012020-06-30" id="xdx2ixbrl0152" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0153" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-01-012020-06-30" id="xdx2ixbrl0154" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2021-04-012021-06-30" id="xdx2ixbrl0176" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2020-04-012020-06-30" id="xdx2ixbrl0177" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0178" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0239" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0241" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0242" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0245" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0247" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0248" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0251" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0253" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0254" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0261" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0262" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-04-012021-06-30" id="xdx2ixbrl0263" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0269" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0270" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0275" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0276" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0278" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0281" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0282" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0283" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0303" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0305" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0306" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0309" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0311" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0312" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0317" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0318" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0325" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0326" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-04-012020-06-30" id="xdx2ixbrl0327" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0331" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0332" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0334" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0337" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0338" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0339" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0359" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0361" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0362" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0365" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0367" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0368" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0373" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0374" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0381" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0382" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0383" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0389" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0390" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0395" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0396" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0398" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0401" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0402" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0403" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0418" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0423" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0425" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0426" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0429" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0431" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0432" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0437" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0438" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0445" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0446" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-06-30" id="xdx2ixbrl0447" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0451" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0452" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0454" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0457" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0458" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0459" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0463" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0464" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0465" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0486" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:NoncashInterestExpense" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0498" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherNoncurrentAssets" contextRef="From2020-01-012020-06-30" id="xdx2ixbrl0514" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromShortTermDebt" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0543" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-01-012020-06-30" id="xdx2ixbrl0547" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0576" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-01-012020-06-30" id="xdx2ixbrl0577" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0579" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-01-012020-06-30" id="xdx2ixbrl0580" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-04-012021-06-30_us-gaap_WarrantMember" id="xdx2ixbrl0628" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-012021-06-30_us-gaap_WarrantMember" id="xdx2ixbrl0632" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0753" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0757" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0759" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0763" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0765" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0769" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0773" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0775" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0779" 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="xdx2ixbrl0783" 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="xdx2ixbrl0787" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" id="xdx2ixbrl0789" 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="xdx2ixbrl0793" 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="xdx2ixbrl0795" 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="xdx2ixbrl0803" 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="xdx2ixbrl0805" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="abeo:FairValueDisclosureOfGainLoss" contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" id="xdx2ixbrl0809" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000" id="xdx2ixbrl0929" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000" id="xdx2ixbrl0931" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000" id="xdx2ixbrl0944" unitRef="USDPShares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000" id="xdx2ixbrl0946" unitRef="USDPShares" xs:nil="true"></ix:nonFraction>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="abeo-20210630.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2021-01-01to2021-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-21">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-21</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-06-30</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="From2021-04-012021-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30">
      <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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_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>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_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>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_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>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31_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>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_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>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_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>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_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>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31_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>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_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>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_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>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_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>2020-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-06-30_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>2020-06-30</xbrli:instant>
      </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="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="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</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="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="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</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="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </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="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="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="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="AsOf2020-04-02">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-02</xbrli:instant>
      </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="From2020-01-012020-03-31">
      <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>2020-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-07-122021-07-13_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>2021-07-12</xbrli:startDate>
        <xbrli:endDate>2021-07-13</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="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-06-30_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>2021-06-30</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="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843">
      <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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_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>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_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>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
      <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-01-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984">
      <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>2021-04-01</xbrli:startDate>
        <xbrli:endDate>2021-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000">
      <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>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000">
      <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>2020-06-30</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>
  </ix:resources>
 </ix:header>
</div>


<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">&#160;</span></p>

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

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif">FORM
<span id="xdx_905_edei--DocumentType_c20210101__20210630_z1wdLecsTSLf"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:DocumentType">10-Q</ix:nonNumeric></span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">(Mark
one)</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">&#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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_edei--DocumentQuarterlyReport_c20210101__20210630_zREyWBUUHJj6"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>QUARTERLY
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></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"><b></b></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; layout-grid-mode: line">&#160;</td>
    <td 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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
    the quarterly period ended <span id="xdx_90E_edei--DocumentPeriodEndDate_c20210101__20210630_zzF2y6zcLmSe"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">June 30, <span id="xdx_909_edei--DocumentFiscalYearFocus_c20210101__20210630_zOMdRYWiVoFj"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric></span></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; layout-grid-mode: line">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><b>or</b></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b></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></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"><span id="xdx_904_edei--DocumentTransitionReport_c20210101__20210630_zhKUnCHVxHPh"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></span></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"><b>TRANSITION
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></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>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the transition period from ________to __________<span style="text-decoration: underline"></span></b></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">&#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_903_edei--EntityFileNumber_c20210101__20210630_zA6EZNOvxzf2"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:EntityFileNumber">001-15771</ix:nonNumeric></span></b></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">&#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_908_edei--EntityRegistrantName_c20210101__20210630_zA1468hmnpM3"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" 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-top: 0; margin-bottom: 0; text-align: center"><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; layout-grid-mode: line; width: 49%; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_902_edei--EntityIncorporationStateCountryCode_c20210101__20210630_zEkMgapaRiu3"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" 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%; vertical-align: top">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; layout-grid-mode: line; width: 49%; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_901_edei--EntityTaxIdentificationNumber_c20210101__20210630_zKZttwAsptU3"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" 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; layout-grid-mode: line; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">(State
    or other jurisdiction of</span></td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; layout-grid-mode: line; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">(I.R.S.
    Employer I.D. No.)</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; layout-grid-mode: line; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;incorporation
    or organization)</span></td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; layout-grid-mode: line; vertical-align: top"><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: center"></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: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_90B_edei--EntityAddressAddressLine1_c20210101__20210630_zrZ9tnAHa70d"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:EntityAddressAddressLine1">1330 Avenue of the Americas</ix:nonNumeric></span>, <span><span id="xdx_90C_edei--EntityAddressAddressLine2_dxL_c20210101__20210630_z6gVjnExnJWd" title="::XDX::33rd%20Floor"><span style="-sec-ix-hidden: xdx2ixbrl0022">33</span></span></span><sup><span>rd</span></sup> <span>Floor</span>, <span id="xdx_90D_edei--EntityAddressCityOrTown_c20210101__20210630_zdTZJxGyASqk"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:EntityAddressCityOrTown">New York</ix:nonNumeric></span>, <span id="xdx_909_edei--EntityAddressStateOrProvince_c20210101__20210630_zTKAKHhkFj1h"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:EntityAddressStateOrProvince">NY</ix:nonNumeric></span> <span id="xdx_907_edei--EntityAddressPostalZipCode_c20210101__20210630_zMLhAQeTCvzi"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:EntityAddressPostalZipCode">10019</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">(Address
of principal executive offices, zip code)</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">&#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_903_edei--CityAreaCode_c20210101__20210630_zynAYgHlSPuh"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:CityAreaCode">(646)</ix:nonNumeric></span>
<span id="xdx_907_edei--LocalPhoneNumber_c20210101__20210630_z4oG9F4wn9j7"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" 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-top: 0; margin-bottom: 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"><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; width: 38%; layout-grid-mode: line; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Title
    of each class</span></td>
    <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; layout-grid-mode: line; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Trading
    Symbol(s)</span></td>
    <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 38%; layout-grid-mode: line; text-align: center"><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; layout-grid-mode: line; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_edei--Security12bTitle_c20210101__20210630_zxMQGmRWB9s7"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:Security12bTitle">Common
    Stock, $0.01 par value</ix:nonNumeric></span></span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_edei--TradingSymbol_c20210101__20210630_zczMKoTJilR8"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" name="dei:TradingSymbol">ABEO</ix:nonNumeric></span></span></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span><span id="xdx_90A_edei--SecurityExchangeName_c20210101__20210630_zi4jv0Z4IQLk"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span>
    Capital Markets</span></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">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_904_edei--EntityCurrentReportingStatus_c20210101__20210630_zYqa42nEGCxj"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" 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"><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">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_90F_edei--EntityInteractiveDataCurrent_c20210101__20210630_zOIgkXGLksV7"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" 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 the 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 Exchange 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: 34%; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">Large
    accelerated filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 33%; layout-grid-mode: line; 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: 33%; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated
    filer &#9744;</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"><span id="xdx_909_edei--EntityFilerCategory_c20210101__20210630_zl3hLJxXZi0k"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric></span> &#9746; </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">Smaller
    reporting company <span id="xdx_90E_edei--EntitySmallBusiness_c20210101__20210630_zw1krTv76nN4"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></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; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Emerging
    growth company <span id="xdx_907_edei--EntityEmergingGrowthCompany_c20210101__20210630_zxZtpwyKPvng"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></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"></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: justify"><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 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; text-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 shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; <span id="xdx_906_edei--EntityShellCompany_c20210101__20210630_zLdRkkOX9lG7"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></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">The
number of shares outstanding of the registrant&#8217;s common stock as of July 21, 2021 was <span id="xdx_904_edei--EntityCommonStockSharesOutstanding_iI_c20210721_zK9eJ9KadTKg"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-07-21" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">101,227,014</ix:nonFraction></span> shares.</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"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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"><span style="font: 10pt Times New Roman, Times, Serif"></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: 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="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"></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">&#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>ABEONA
THERAPEUTICS INC.</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">&#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">INDEX</span></b></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"><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 colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt; layout-grid-mode: line"><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; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">Page
    No.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line"><a href="#a_001"><span style="font: 10pt Times New Roman, Times, Serif">PART I - FINANCIAL INFORMATION</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line">3</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">Item
    1. </span></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"><a href="#a_002">Financial Statements:</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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: White">
    <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">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line">&#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"><a href="#a_003">Condensed Consolidated Balance Sheets at June 30, 2021 (Unaudited) and December 31, 2020</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line">3</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; text-align: justify; layout-grid-mode: line">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line">&#160;</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span><br />
<span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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"><a href="#a_004">Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) for the three and six months ended June 30, 2021 and 2020</a></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><br />
4</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span><br />
<span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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"><a href="#a_005">Condensed Consolidated Statements of Stockholders&#8217; Equity (Unaudited) for the three and six months ended June 30, 2021 and 2020</a></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><br />
5</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span><br />
<span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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"><a href="#a_006">Condensed
  Consolidated Statements of Cash Flows (Unaudited) for the Six months ended June 30, 2021 and 2020</a></span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif"></span><br />
<span style="font: 10pt Times New Roman, Times, Serif">6</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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"><a href="#a_007">Notes to Condensed Consolidated Financial Statements (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line">7</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">Item
    2. </span></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"><a href="#a_008">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif"></span>15</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line">Item 3.</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"> <a href="#a_009">Quantitative and Qualitative Disclosures About Market Risk</a> </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">20</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line">Item 4.</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"> <a href="#a_010">Controls and Procedures</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">20</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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 colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line"><a href="#a_011"><span style="font: 10pt Times New Roman, Times, Serif">PART II - OTHER INFORMATION</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line">21</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; text-align: justify; layout-grid-mode: line; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line; width: 0.75in"><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; text-align: justify; layout-grid-mode: line">Item 1.</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"> <a href="#a_012">Legal Proceedings</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">21</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line">Item 1A.</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"> <a href="#a_013">Risk Factors</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">21</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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; text-align: justify; layout-grid-mode: line">Item 6.</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"> <a href="#a_014">Exhibits</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">23</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; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><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 colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_015">SIGNATURES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">24</span></td></tr>
  </table>
<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">&#160;</span></p>


<!-- Field: Page; Sequence: 2; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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; text-align: center; margin-top: 0; margin-bottom: 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: 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-top: 0; margin-bottom: 0; text-align: center"><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>This
Form 10-Q 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. Such &#8220;forward-looking statements&#8221; speak only as of the
date made and 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. 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 belief that we have sufficient resources on hand, access to additional financial resources
and/or financial flexibility to fund operations for at least the next 12 months from the date of filing of this report; ongoing
dispute with REGENXBIO; 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 the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2020, as updated from time to time in the
Company&#8217;s Securities and Exchange Commission filings, including this Form 10-Q. 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 given our existing
cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our financial flexibility
to reduce operating expenses if required; 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 capabilities
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; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 3; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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-top: 0; margin-bottom: 0; text-align: center"><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: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="a_001"></span>PART
I &#8211; FINANCIAL INFORMATION </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">&#160;</span></p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="a_002"></span>ITEM
1. FINANCIAL STATEMENTS</span></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: bold 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: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><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: 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"><span id="a_003"></span>Condensed
Consolidated Balance Sheets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.35in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_111_zdRBg1b5gb01" summary="xdx: Statement - Condensed Consolidated Balance Sheets" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_493_20210630_zSKkV3Pjg7F3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2021</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_20201231_zdSOgn5dhy97" 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></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsAbstract_iB_zq14aEJsyKe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">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_401_eus-gaap--AssetsCurrentAbstract_i01B_zaSCaN9N2v8a" 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_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maCz6O0_zZHoyWOkM3N2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 61%; text-align: left; padding-left: 10pt">Cash and cash equivalents</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,179,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,596,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ShortTermInvestments_i02I_maCz6O0_zElf4WgXBFY3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,380,000</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:ShortTermInvestments" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">82,438,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_maCz6O0_zRxBDJCkD72k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,321,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,708,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AssetsCurrent_i02TI_mtCz6O0_maCzVO7_zbaOZgbHrLt8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 20pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,880,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,742,000</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_404_eus-gaap--PropertyPlantAndEquipmentNet_i01I_maCzVO7_z5A2GcvOlh6b" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,240,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,322,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_maCzVO7_zJeQwHxHdMyi" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,489,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,032,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_maCzVO7_z5558jwMVB2j" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,442,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--Goodwill_i01I_maCzVO7_zA6P3nRO5ev3" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,466,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--OtherAssetsAndRestrictedCash_i01I_maCzVO7_zgSL2g46Cmm4" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,158,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,136,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Assets_i01TI_mtCzVO7_z4dr6a0DRFce" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">Total assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">130,675,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">151,198,000</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: left">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_40D_eus-gaap--LiabilitiesCurrentAbstract_i01B_zObO4h2svcQc" 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_405_eus-gaap--AccountsPayableCurrent_i02I_maCzZu1_zNAHG85q2ud9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,469,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,695,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--AccruedLiabilitiesCurrent_i02I_maCzZu1_zgJIlI1HCT45" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,190,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,410,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_maCzZu1_zmukHRqkaq93" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,720,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,713,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--LoansPayableCurrent_i02I_maCzZu1_ziO1IIzrec52" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,758,000</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:LoansPayableCurrent" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">330,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DueToRelatedPartiesCurrent_i02I_maCzZu1_z7PV8MP0A1k6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,434,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,515,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredRevenueCurrent_i02I_maCzZu1_zu0GRXBZNRg6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">Contract liability</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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">296,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LiabilitiesCurrent_i02TI_mtCzZu1_maCzI7I_zcD7D25Fd73d" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 20pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,867,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,959,000</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_40A_eus-gaap--LongTermLoansPayable_i01I_maCzI7I_ziKSim7FxRwb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Loan payable</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><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" unitRef="USD">1,428,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_maCzI7I_zTmOKIyAdZvi" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,722,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,260,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--Liabilities_i01TI_mtCzI7I_maCz6ec_z7q7cHQSrsIh" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 20pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,589,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">48,647,000</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_407_eus-gaap--CommitmentsAndContingencies_i01I_maCz6ec_zr2w443K3lS2" 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: xdx2ixbrl0111">&#160;</span></td><td style="display: none; text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0112">&#160;</span></td><td style="display: none; text-align: right">-</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_40E_eus-gaap--CommonStockValue_i02I_pp0p0_maCzZEP_zyjjHRVWsnrl" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Common stock - $<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20210630_zQrTGH5Rj25k" title="Common stock, par value"><span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20201231_zkcI6PR9Uhkj" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.01</ix:nonFraction></ix:nonFraction></span></span> par value; authorized <span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20210630_z96UVaP7R7U5" title="Common stock, shares authorized"><span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_pid_c20201231_zr2kupAtEfjf" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000,000</ix:nonFraction></ix:nonFraction></span></span> shares; issued and outstanding <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_pid_c20210630_zldyeWLeTOka" title="Common stock, shares issued"><span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_pid_c20210630_z5OT21sTPdTl" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">101,251,023</ix:nonFraction></ix:nonFraction></span></span> at June 30, 2021; issued and outstanding <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_pid_c20201231_zTdOk8oq8IHd" title="Common stock, shares issued"><span id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_pid_c20201231_z72uRb8aOqp3" 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;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,013,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">961,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_i02I_maCzZEP_zBNUotmdYfEb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">684,987,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">672,304,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_maCzZEP_z5T165JZlbTl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">601,913,000</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">570,704,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i02I_maCzZEP_zywX3Rv7ZFJg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 10pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,000</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:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-12-31" 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_404_eus-gaap--StockholdersEquity_i02TI_pp0p0_mtCzZEP_maCz6ec_zWmsFAE7uUt7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 20pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">84,086,000</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="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></tr>
  <tr id="xdx_400_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pp0p0_mtCz6ec_zmUg2R64hXgi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 20pt">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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">130,675,000</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="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></tr>
  </table>


<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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.35in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these condensed consolidated statements.</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">&#160;</span></p>


<!-- Field: Page; Sequence: 4; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.35in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"></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"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.35in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Abeona
Therapeutics Inc. and Subsidiaries</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.35in; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.05in; 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 0.05in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="a_004"></span>Condensed
Consolidated Statements of Operations and Comprehensive Loss</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.05in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Unaudited)</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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_300_113_zrO8olTUS1A7" summary="xdx: Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)" 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">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_490_20210401__20210630_zVvLf8vNhjtj" style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_491_20200401__20200630_z8yGKGX90hD" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_493_20210101__20210630_zaMadkxT0cjc" style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_492_20200101__20200630_zRVsjbvhs8W5" style="font-weight: bold; text-align: center">&#160;</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">For the three months ended <br />
June 30,</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended <br />
June 30,</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">2021</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">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">2021</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">2020</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></tr>
  <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maCzBac_zzC1UQB5glO4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0151">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0152">-</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">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0153">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0154">-</span></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><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_zCKOzWPwWmo5" 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><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_401_eus-gaap--ResearchAndDevelopmentExpense_i01_maCzBm5_zh3Ezs2fbeB2" style="vertical-align: bottom; background-color: White">
    <td style="width: 44%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,434,000</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: 10%; text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,109,000</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: 10%; text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,646,000</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: 10%; text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,927,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzBm5_z87oeVwoE8P2" 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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,457,000</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="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,538,000</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,025,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,950,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--DepreciationDepletionAndAmortization_i01_maCzBm5_zLUBPbiuRmF1" 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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">824,000</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="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">834,000</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,641,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OtherCostAndExpenseOperating_i01_maCzBm5_zohPtGOXjSai" 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"><span style="-sec-ix-hidden: xdx2ixbrl0176">-</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 style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0177">-</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 style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0178">-</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 style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,916,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--OperatingExpenses_i01T_mtCzBm5_msCzBac_zuvL4Nv6F8Uc" 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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,715,000</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="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,481,000</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,312,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,692,000</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><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--OperatingIncomeLoss_iT_mtCzBac_maCz9W1_zr6JrBpA9Ti9" 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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,715,000</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="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,481,000</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">28,312,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,692,000</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><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_ecustom--InterestAndMiscellaneousIncome_maCz9W1_zHzih5B8S8Uh" 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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" 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:InterestAndMiscellaneousIncome" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">271,000</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">923,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--InterestExpense_iN_di_msCz9W1_znP47Y97Jgog" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest 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:InterestExpense" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,000</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:InterestExpense" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">800,000</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:InterestExpense" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,920,000</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:InterestExpense" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,400,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_iT_mtCz9W1_maCz9E4_z2JVccmM4ZSa" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,207,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,010,000</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,209,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">61,169,000</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><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--EarningsPerShareBasicAndDiluted_zz8rA4EyHSla" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per common share</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.16</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.14</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.33</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasicAndDiluted" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.66</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><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--WeightedAverageNumberOfShareOutstandingBasicAndDiluted_i_pdd" style="vertical-align: bottom; background-color: White">
    <td>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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">96,509,783</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="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">92,704,203</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">95,378,503</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">92,533,354</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><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--OtherComprehensiveIncomeLossTaxAbstract_iB_zjZIyp3tnUMi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Other comprehensive (loss)/income:</td><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_40E_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_i01_maCz9E4_zFO7lu9QnJNi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in unrealized (losses)/gains related to 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="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,000</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="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">253,000</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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,000</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:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ComprehensiveIncomeNetOfTax_i01_mtCz9E4_zXHNzPVrPHS3" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,211,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,263,000</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,200,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">61,036,000</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: 0 0.05in; text-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 0.05in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these condensed consolidated statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.05in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 5; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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: 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"><b>Abeona
Therapeutics Inc. and Subsidiaries</b></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">&#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"><span id="a_005"></span>Condensed
Consolidated Statements of Stockholders&#8217; Equity</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">(Unaudited)</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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_306_114_zRMPdVPvEel8" summary="xdx: Statement - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B7_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zDpHfYLjE2h9" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B1_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zDQnzkJ4dOb7" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" id="xdx_4BA_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zxFMu5ngN15h" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_us-gaap--AccumulatedOtherComprehensiveIncomeMember_zOrx51KdFPB1" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Accumulated</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" id="xdx_4BA_z10oK53ye8l2" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Additional</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Other</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Total</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Common
    Stock</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Paid-in</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Accumulated</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Comprehensive</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-size: 9pt">Stockholders&#8217;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Shares</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Amount</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Capital</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Deficit</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Income/(Loss)</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-size: 9pt">Equity</span></td><td style="text-align: center; font-weight: bold"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-size: 9pt">For the three months ended June 30,
    2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td colspan="2"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_431_c20210401__20210630_eus-gaap--StockholdersEquity_iS_ze4WyevdhTRc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 48%"><span style="font-size: 9pt">Balance, March 31, 2021</span></td><td style="width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--SharesOutstanding_iS_pid_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXReFU1Npv61" title="Beginning balance, shares" style="width: 5%; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">99,038,933</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 5%; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">990,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">680,103,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">586,706,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt">)</span></td><td style="width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 9pt">$</span></td><td style="width: 6%; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,390,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Stock option-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0239">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,327,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0241">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0242">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,327,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Restricted stock-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0245">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,101,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0247">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0248">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,101,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Common stock issued for cash exercise of options</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zc6tqqV0dlE1" title="Common stock issued for cash exercise of options, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,521</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0251">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0253">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0254">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_402_ecustom--StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Issuance of common stock in connection with restricted share awards</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_986_ecustom--StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_pid_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFwiYUgv9SC" title="Issuance of common stock in connection with restricted share awards, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">706,348</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">7,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0261">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0262">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0263">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueOther_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Common stock issued for cash under open market sale agreement</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5LcDSNP27ce" title="Common stock issued for cash under open market sale agreement, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,485,221</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,439,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0269">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0270">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,455,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0275">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0276">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,207,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0278">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,207,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr id="xdx_407_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-size: 9pt">Other comprehensive loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0281">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0282">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0283">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr id="xdx_438_c20210401__20210630_eus-gaap--StockholdersEquity_iE_zawEsSTWANIe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">Balance, June 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--SharesOutstanding_iE_pid_c20210401__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zk0loKCGvmQi" title="Ending balance, shares" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">101,251,023</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,013,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">684,987,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">601,913,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">84,086,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-size: 9pt">For the three months ended June 30,
    2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_433_c20200401__20200630_eus-gaap--StockholdersEquity_iS_zc0oNt9wuv4h" style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 9pt">Balance, March 31, 2020</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--SharesOutstanding_iS_pid_c20200401__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgGS1rzd75g9" title="Beginning balance, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">83,622,135</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-03-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">836,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-03-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">665,784,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-03-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">534,629,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">386,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-03-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">132,377,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_zdDJTf0PsLeh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Stock option-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0303">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,578,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0305">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0306">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,578,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_zD1I739Xn6M9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Restricted stock-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0309">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">187,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0311">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0312">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">187,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_z2vj8SBIlyv3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Common stock issued for cash exercise of options</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20200401__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDFHVfFHXNDl" title="Common stock issued for cash exercise of options, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,793</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">174,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0317">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0318">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_408_ecustom--StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_zYHZNYL3McN4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Issuance of common stock in connection with restricted share awards</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_ecustom--StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_pid_c20200401__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zV0dCv6eQhXk" title="Issuance of common stock in connection with restricted share awards, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,083,313</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">11,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0325">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0326">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0327">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--NetIncomeLoss_zrvXBEKMm9Dl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0331">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0332">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,010,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0334">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,010,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_zLcTzma0tAV" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-size: 9pt">Other comprehensive loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0337">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0338">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0339">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">253,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">253,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr id="xdx_431_c20200401__20200630_eus-gaap--StockholdersEquity_iE_zwNIywf1BFm9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">Balance, June 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--SharesOutstanding_iE_pid_c20200401__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYQE4S4tveg3" title="Ending balance, shares" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">84,781,241</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">848,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">667,712,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">547,639,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">121,054,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-size: 9pt">For the six months ended June 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_437_c20210101__20210630_eus-gaap--StockholdersEquity_iS_zM7eUAry4Nsj" style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 9pt">Balance, December 31, 2020</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--SharesOutstanding_iS_pid_c20210101__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zS3TSM4M7CWk" title="Beginning balance, shares" style="text-align: right"><span style="font-size: 9pt"><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></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">961,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><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></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">570,704,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">(<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></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">102,551,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_zsMeYSLzGRS4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Stock option-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0359">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,410,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0361">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0362">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,410,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_zvPMj73Rmnoi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Restricted stock-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0365">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,968,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0367">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0368">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,968,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_zgFkM4Pg6lx8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Common stock issued for cash exercise of options</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20210101__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2tkRNNJ1qvl" title="Common stock issued for cash exercise of options, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">508,725</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">686,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0373">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0374">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">691,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40F_ecustom--StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_zr71Ku7Imi4f" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Issuance of common stock in connection with restricted share awards</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98F_ecustom--StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_pid_c20210101__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOMujE9x5vx2" title="Issuance of common stock in connection with restricted share awards, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,547,075</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0381">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0382">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0383">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--StockIssuedDuringPeriodValueOther_zHZcevUkMaU2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Common stock issued for cash under open market sale agreement</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20210101__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHzlQQb0jqB3" title="Common stock issued for cash under open market sale agreement, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,063,545</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,634,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0389">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0390">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,666,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--NetIncomeLoss_z7WSJPw9nAC1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0395">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0396">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,209,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0398">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,209,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_zy4v5F8rV9z5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-size: 9pt">Other comprehensive income</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0401">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0402">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0403">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_436_c20210101__20210630_eus-gaap--StockholdersEquity_iE_z9NJYlk3mH48" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">Balance, June 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--SharesOutstanding_iE_c20210101__20210630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmW1qgppFSf" title="Ending balance, shares" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">101,251,023</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,013,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">684,987,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">601,913,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">84,086,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold"><span style="font-size: 9pt">For the six months ended June 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_43E_c20200101__20200630_eus-gaap--StockholdersEquity_iS_ziSnhVe86Q5e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 9pt">Balance, December 31, 2019</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--SharesOutstanding_iS_pid_c20200101__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIMfORjsFpEa" title="Beginning balance, shares" style="text-align: right"><span style="font-size: 9pt"><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></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">836,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><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></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">486,470,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0418">-</span></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">$</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">178,430,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_zTkVljfONF05" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Stock option-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0423">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,834,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0425">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0426">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,834,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition_zz5mDmoNcWK1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Restricted stock-based compensation expense</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0429">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">651,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0431">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0432">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">651,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_z4GMqLu5T7Lk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Common stock issued for cash exercise of options</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20200101__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zH6FmEZgDchc" title="Common stock issued for cash exercise of options, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,793</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">174,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0437">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0438">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_404_ecustom--StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_z0RM82xzeBl4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 9pt">Issuance of common stock in connection with restricted share awards</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98C_ecustom--StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_pid_c20200101__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zFykOjpDHeEi" title="Issuance of common stock in connection with restricted share awards, shares" style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,083,313</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">11,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0445">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0446">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0447">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--NetIncomeLoss_z378AqfpAA9g" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-size: 9pt">Net loss</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0451">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0452">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">61,169,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0454">&#160;</span></span></td><td style="text-align: right"><span style="font-size: 9pt">-</span></td><td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td><span style="font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">61,169,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-size: 9pt">)</span></td></tr>
  <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_z1Xu2OnMdb41" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-size: 9pt">Other comprehensive income</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0457">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0458">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0459">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_zfpA3vLsUdSb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-size: 9pt">Other comprehensive income (loss)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0463">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0464">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0465">&#160;</span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_432_c20200101__20200630_eus-gaap--StockholdersEquity_iE_zBI97RL66Hx9" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">Balance, June 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--SharesOutstanding_iE_pid_c20200101__20200630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8rBFfIHYjM3" title="Ending balance, shares" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">84,781,241</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">848,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">667,712,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">547,639,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">133,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">121,054,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-size: 9pt">&#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"></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">&#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">The
accompanying notes are an integral part of these condensed consolidated statements.</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"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 6; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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: 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: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Abeona
Therapeutics Inc. and Subsidiaries</b></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">&#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"><span id="a_006"></span>Condensed
Consolidated Statements of Cash Flows</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">(Unaudited)</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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_112_zlSWyGRoLLb1" summary="xdx: Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)" 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">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49D_20210101__20210630_z40F9pWxbEyh" style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49D_20200101__20200630_zfuKhzxGXq08" style="font-weight: bold; text-align: center">&#160;</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">For the six months ended June 30,</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">2021</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">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zOsq14bVUW4i" 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_40D_eus-gaap--NetIncomeLoss_i01_maCz1mt_zAudSfk6lsIb" style="vertical-align: bottom; background-color: White">
    <td style="width: 60%; text-align: left">Net loss</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,209,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">61,169,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zqQh9E79fkX4" 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_40E_eus-gaap--OtherCostAndExpenseOperating_i02_maCz1mt_zzhDNb46PeTi" style="vertical-align: bottom; background-color: White">
    <td style="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"><span style="-sec-ix-hidden: xdx2ixbrl0486">-</span></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:OtherCostAndExpenseOperating" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,916,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationDepletionAndAmortization_i02_maCz1mt_zVQvQHSNnwY5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,641,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,899,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--AllocatedShareBasedCompensationExpense_i02_maCz1mt_zIePn5tGxFP4" style="vertical-align: bottom; background-color: White">
    <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"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,410,000</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:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,834,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--AllocatedShareBasedCompensationExpenseRestrictedStock_i02_maCz1mt_zd3OVbp303yg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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"><ix:nonFraction name="abeo:AllocatedShareBasedCompensationExpenseRestrictedStock" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,968,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">651,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--NoncashInterestExpense_i02_maCz1mt_zpZoUZT8fqN4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Non-cash interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0498">-</span></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:NoncashInterestExpense" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--AccretionAndInterestOnShorttermInvestments_i02N_di_msCz1mt_zyJL1lXtw9tf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">266,000</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:AccretionAndInterestOnShorttermInvestments" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">156,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_i02_maCz1mt_ze3MU6KpSZo3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Amortization 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:OperatingLeaseRightOfUseAssetAmortizationExpense" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">543,000</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:OperatingLeaseRightOfUseAssetAmortizationExpense" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">496,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i02B_z2fKvnZiwVe9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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_404_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i03N_di_msCz1mt_zocWS7x99CF5" style="vertical-align: bottom; background-color: White">
    <td style="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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,387,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,208,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncreaseDecreaseInOtherNoncurrentAssets_i03N_di_msCz1mt_zMNrGNfGO2Ll" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0514">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities_i03N_di_msCz1mt_z4tU6YHqqvJl" style="vertical-align: bottom; background-color: White">
    <td style="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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,977,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,786,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_400_ecustom--IncreaseDecreaseInPayableToLicensor_i03_maCz1mt_zjh5v8wheWod" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,919,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">800,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtCz1mt_maCzeiq_zjW7ONEGyNzg" 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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,074,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">22,707,000</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_400_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_z392MvIuhH02" 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_405_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msCzLm8_zsqwDpL35NKl" 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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">501,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,032,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsToAcquireShortTermInvestments_i01N_di_msCzLm8_zrQUMLBWvyE1" style="vertical-align: bottom; background-color: White">
    <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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,164,000</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:PaymentsToAcquireShortTermInvestments" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">123,062,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments_i01_maCzLm8_z7s0L3r1qUQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,965,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,014,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtCzLm8_maCzeiq_zJTpqm09Uvdd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net cash provided by (used in)/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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,300,000</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:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">94,080,000</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_409_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z2OR6esrAoT8" style="vertical-align: bottom; background-color: White">
    <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_404_eus-gaap--ProceedsFromShortTermDebt_i01_maCzegH_zxNK4cIzjxIa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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"><span style="-sec-ix-hidden: xdx2ixbrl0543">-</span></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:ProceedsFromShortTermDebt" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,758,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_maCzegH_zrROZZG285Yi" 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">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,666,000</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 style="-sec-ix-hidden: xdx2ixbrl0547">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ProceedsFromStockOptionsExercised_i01_maCzegH_zQmzMrr76ve4" 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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">691,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_mtCzegH_maCzeiq_zVFInCE7jsva" 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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,357,000</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="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,933,000</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--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCzeiq_zhpqnDBLS602" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net increase/(decrease) 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="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,583,000</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:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">114,854,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_z32oKcEyST16" 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 period</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="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,571,000</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="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">130,368,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_z7HptLFtSqnl" 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 period</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,154,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,514,000</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_401_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zXyO784FkOMd" style="vertical-align: bottom; background-color: White">
    <td style="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_40D_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i01E_zEzVqLWyVse8" 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">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,179,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,542,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--RestrictedCashAndCashEquivalents_i01E_zeFypZ6qKxX1" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="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="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">972,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_i01E_ztc1hfH8aIm5" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,154,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,514,000</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_400_eus-gaap--InterestPaidNet_zyVIMkH19a06" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left; padding-bottom: 2.5pt">Cash paid for interest</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0576">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0577">-</span></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_40E_eus-gaap--IncomeTaxesPaidNet_zvy2RzeIeih9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left; padding-bottom: 2.5pt">Cash paid for taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0579">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0580">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<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">&#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">The
accompanying notes are an integral part of these condensed consolidated statements.</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>


<!-- Field: Page; Sequence: 7; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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; 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 0.05in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>ABEONA
THERAPEUTICS INC. AND SUBSIDIARIES</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: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="a_007"></span>Notes
to Condensed Consolidated Financial Statements</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">(Unaudited)</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">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock"><p id="xdx_805_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zyUv0o8X5Upd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
1 &#8211; <span id="xdx_82B_zo2RfPJQwwwg">NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES</span></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>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="abeo:BackgroundPolicyTextBlock"><p id="xdx_849_ecustom--BackgroundPolicyTextBlock_zjJyY35AbWBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_z0VfsS5Ck9lb">Background</span></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">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, 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: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:BasisOfAccounting"><p id="xdx_84F_eus-gaap--BasisOfAccounting_ze5TcuKTs4vk" 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"><span id="xdx_86C_zl0dyC8neDc4">Basis
of Presentation</span></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
condensed consolidated balance sheet as of June 30, 2021, the condensed consolidated statements of operations and comprehensive loss
and stockholders&#8217; equity for the three and six months ended June 30, 2021 and 2020, and the condensed consolidated statement of
cash flows for the six months ended June 30, 2021 were prepared by management without audit. In the opinion of management, all adjustments,
consisting only of normal recurring adjustments, except as otherwise disclosed, necessary for the fair presentation of the financial
position, results of operations, and changes in financial position for such periods, have been made.</span></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">Certain
information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally
accepted in the United States of America (&#8220;U.S. GAAP&#8221;) have been condensed or omitted. These interim financial statements
should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended
December 31, 2020. The results of operations for the period ended June 30, 2021 are not necessarily indicative of the operating results
that may be expected for a full year. The condensed consolidated balance sheet as of December 31, 2020 contains financial information
taken from the audited Abeona consolidated financial statements as of that date.</span></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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock"><p id="xdx_84B_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_zXZh4FKqNPil" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_866_z0IkApMJLS43">Uses
and Sources of Liquidity</span></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
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: 0; text-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 June 30, 2021, we had cash, cash equivalents and short-term investments of $<span id="xdx_905_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20210630_zPOWBs3hGnBe" title="Cash, cash equivalents and short-term investments"><ix:nonFraction name="us-gaap:CashCashEquivalentsAndShortTermInvestments" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">77.6</ix:nonFraction></span> million and net assets of $<span id="xdx_90E_eus-gaap--AssetsNet_c20210630_pn5n6" title="Net assets"><ix:nonFraction name="us-gaap:AssetsNet" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">84.1</ix:nonFraction></span> million. For the
six months ended June 30, 2021, we had cash outflows from operations of $<span id="xdx_90A_ecustom--NetCashProvidedByUsedInOperatingActivity_c20210101__20210630_pn5n6" title="Net cash used in operating activities"><ix:nonFraction name="abeo:NetCashProvidedByUsedInOperatingActivity" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">25.1</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: 0; text-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 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: 0; text-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">Based
on our existing cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our
financial flexibility to reduce operating expenses if required, we believe that we have sufficient resources to fund operations
through at least the next 12 months. </span>We will need to secure additional funding in the future to carry out all of 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.</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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_841_eus-gaap--UseOfEstimates_zZB7KixOEbD8" 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"><span id="xdx_862_zSB8Xoncj2U7">Use
of Estimates</span></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
preparation of consolidated financial statements in conformity with U.S. GAAP 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 8; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zLogOw4uMYla" 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"><span id="xdx_86E_zvQrfqeqKUeb">Cash
and Cash Equivalents</span></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">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:EquityMethodInvestmentsPolicy"><p id="xdx_84B_eus-gaap--EquityMethodInvestmentsPolicy_zJ8TLo0fq9Nd" 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"><span id="xdx_866_zs3CzCUISSF5">Short-term
Investments</span></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">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_847_eus-gaap--LesseeLeasesPolicyTextBlock_zE6MobxikN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_zXuHnXJNw2m5">Leases</span></span></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">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: 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
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: 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">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: 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
information and disclosures required under ASC 842 are included in Note 7.</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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"><p id="xdx_844_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zyX4ot5VQBh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_869_zK17I7Z2lMm9">Restricted
Cash</span></span></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">Restricted
cash, which 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, consists of cash and cash equivalents
held as collateral for a corporate credit card and office space in New York. As such, the cash and cash equivalents are restricted in
use.</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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_zs1zh1zhAXHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_861_zKHR76R6iRK7">Loss
Per Common Share</span></span></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">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_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pdd" 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: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 9; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

<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"></p><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zSCdWluaLuH4" 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 id="xdx_8B5_zNN2MHuhmpki" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></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
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: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended <br />
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended <br />
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify">Stock options</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" title="Total" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-04-012021-06-30_custom_StockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,726,468</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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" title="Total" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-04-012020-06-30_custom_StockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,790,596</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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" title="Total" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-012021-06-30_custom_StockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,726,468</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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" title="Total" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-06-30_custom_StockOptionsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,790,596</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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,328,125</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,083,313</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,328,125</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,083,313</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">Warrants</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" title="Total" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0628">-</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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" title="Total" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-04-012020-06-30_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" title="Total" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0632">-</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" title="Total" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-06-30_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000</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: 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_c20210401__20210630_zBMEWdf0joEi" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,054,593</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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,893,909</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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,054,593</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,893,909</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_zl4Q8FbRgpE6" 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>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock"><p id="xdx_80B_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zXFnreWQIWx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
2 &#8211; <span id="xdx_827_zjI2cBxKYIXg">SHORT-TERM INVESTMENTS</span></b></span></p>

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

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock"><p id="xdx_899_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zPcFa8t0dpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes the available-for-sale investments held:</span></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 id="xdx_8B6_zhP6nx2364nj" style="display: none">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</span></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; 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">June 30, 2021</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, 2020</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: left">U.S. government and agency securities and treasuries</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20210630_pp0p0" title="U.S. government and agency securities and treasuries" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:AvailableForSaleSecuritiesDebtSecurities" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,380,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" title="U.S. government and agency securities and treasuries" style="width: 18%; 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_8AE_zbeEH9UO4A1j" style="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">The
amortized cost of the available-for-sale debt securities, which is adjusted for amortization of premiums and accretion of discounts to
maturity, was $<span id="xdx_90B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20210630_pp0p0" title="Amortized cost of available-for-sale debt securities"><ix:nonFraction name="us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,381,000</ix:nonFraction></span> and $<span id="xdx_908_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201231_pp0p0" title="Amortized cost of available-for-sale debt securities"><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 June 30, 2021 and December 31, 2020, respectively. There were <span id="xdx_908_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGainLoss_do_c20210101__20210630_zICajSQB7lD9" title="Realized gains or losses on sale or maturity of available-for-sale debt securities"><span id="xdx_905_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGainLoss_do_c20200101__20200630_zpDCvKIvUrX5" title="Realized gains or losses on sale or maturity of available-for-sale debt securities"><ix:nonFraction name="us-gaap:DebtSecuritiesAvailableForSaleRealizedGainLoss" contextRef="From2021-01-01to2021-06-30" format="ixt-sec:numwordsen" decimals="0" unitRef="USD"><ix:nonFraction name="us-gaap:DebtSecuritiesAvailableForSaleRealizedGainLoss" contextRef="From2020-01-012020-06-30" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span> significant realized
gains or losses recognized on the sale or maturity of available-for-sale debt securities during the six months ended June 30, 2021 or
2020.</span></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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p id="xdx_80D_eus-gaap--IntangibleAssetsDisclosureTextBlock_z1YhEdTyHd64" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
3 &#8211; <span id="xdx_82B_zOmoaaR4gwSl">LICENSED TECHNOLOGY</span></b></span></p>

<p style="font: bold 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-indent: 60pt; 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_90A_eus-gaap--RoyaltyExpense_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_pn6n6" title="Royalty fees"><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>
million and a running royalty on net sales, including: (i) an initial fee of $<span id="xdx_904_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zc1BuXJfaPP8" title="Royalties payments"><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">20</ix:nonFraction></span>
million, $<span id="xdx_90D_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zFLdFTyzEXo2" title="Payment on execution of contracts"><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>
million of which was due to REGENXBIO shortly after the effective date of the agreement, and $<span id="xdx_90C_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zKnpTEH3sQPe" title="Due to licensor current"><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>
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_909_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zlrSIy7mOgM8" title="Annual fees"><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>
million, payable in $<span id="xdx_907_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zY1JZfCo6df7" title="Royalties payments"><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>
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_901_ecustom--PaymentsForMilestone_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z2hMpZgUiYXl" title="Milestone payment"><ix:nonFraction name="abeo:PaymentsForMilestone" contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">60</ix:nonFraction></span>
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_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z6NCBKQUcuL5" title="Finite-lived intangible asset, useful life"><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_908_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--OriginalLicenseAgreementMember_zRsTOgfy5a6e" title="License to be paid"><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>
million payment due on November 4, 2019 with a $<span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zp9b4vT6kKM" title="License to be paid"><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>
million payment due on November 4, 2019 and an additional $<span id="xdx_90F_eus-gaap--ProgramRightsObligationsCurrent_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_pn6n6" title="License to be paid"><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>
million payment (which included $<span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_zKmZDNoXV7Cg" title="Interest payable"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2019-11-04" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">1</ix:nonFraction></span>
million of interest) that would have been due no later than April 1, 2020. That $<span id="xdx_905_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_zc3SyKcaLVSf" title="Royalties payments"><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>
million payment that had been scheduled to be paid by April 1, 2020 and the $<span id="xdx_907_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104_z7sgeGnTyd08" title="Royalties payments"><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>
million that had been due to be paid on November 4, 2020 are both recorded as payable to licensor on the consolidated balance sheet.
The Company disputed that it was responsible for the $<span id="xdx_90F_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zsZNy2MT6rd9" title="Loss contingency accrual"><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>
million and $<span id="xdx_904_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20200101__20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zekSlLsCSSD7" title="Payments for legal settlements"><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>
million payments, and those payments were the subject of an arbitration between the Company and REGENXBIO as noted below. </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">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_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20200402_zj8Butv10i8k"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-04-02" 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 due by April 1, 2020. On April 17, 2020, REGENXBIO sent us a written demand for the $<span id="xdx_904_eus-gaap--ProgramRightsObligationsCurrent_c20200417_pn5n6" title="License to be paid"><ix:nonFraction name="us-gaap:ProgramRightsObligationsCurrent" contextRef="AsOf2020-04-17" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">8</ix:nonFraction></span> million fee, payable within a 15-day cure
period after receipt of the demand letter. The license terminated on <span id="xdx_900_ecustom--LicenseTerminationDate_dd_c20200416__20200417_zRMiZYf4PEN5" title="License termination date"><ix:nonNumeric contextRef="From2020-04-162020-04-17" format="ixt:datemonthdayyearen" name="abeo:LicenseTerminationDate">May 2, 2020</ix:nonNumeric></span>, when the 15-day period expired. 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_900_eus-gaap--OtherCostAndExpenseOperating_pn5n6_c20200101__20200331_zdvBHSsItgw2" title="Non-cash licensed technology impairment charge"><ix:nonFraction name="us-gaap:OtherCostAndExpenseOperating" contextRef="From2020-01-012020-03-31" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">32.9</ix:nonFraction></span> million non-cash impairment
charge during the three months ended March 31, 2020.</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>


<ix:exclude><!-- Field: Page; Sequence: 10; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

<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"><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
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 were not responsible for payments totaling $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zLAvnf1P79j8"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2021-01-012021-06-30_custom_RDEBProductMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">28</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would otherwise
have been due in 2020) plus accrued interest ($<span id="xdx_90E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_pn5n6"><ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2021-01-012021-06-30_custom_RDEBProductMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">6.4</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of June 30, 2021
based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and filed a counterclaim seeking payment
of the $<span id="xdx_90D_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_zinZJqT4qcM6"><ix:nonFraction name="abeo:DebtInstrumentPeriodicRemainsDue" contextRef="From2021-01-012021-06-30_custom_REGENXBIOMember" 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 plus interest, which
REGENXBIO argued remained due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021.
On July 13, 2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#8217; arbitration claims and counterclaims.
Although the tribunal awarded REGENXBIO $<span id="xdx_908_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210712__20210713__dei--LegalEntityAxis__custom--REGENXBIOMember_ztsz5CrujWBa"><ix:nonFraction name="abeo:DebtInstrumentPeriodicRemainsDue" contextRef="From2021-07-122021-07-13_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">28.0</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest, we
believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement, including $<span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn5n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_zDSYSQtyDeH7"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedFromOtherParty" contextRef="From2021-01-012021-06-30_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">18.0</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement.</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
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_90F_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20150514__20150515__us-gaap--BusinessAcquisitionAxis__custom--AbeonaTherapeuticsLlcMember_zma4pZCMGJH2" 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: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z3Qz0s1LxAXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zWQTFMsuqVub" style="display: none">SCHEDULE OF LICENSED TECHNOLOGY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20210630_zBD7EzfN5bk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2021</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_497_20201231_zfdgaH4YqK6e" 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></tr>
  <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzlPQ_zCia6XBGRSe3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Licensed technology</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,156,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 23%; 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></tr>
  <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzlPQ_ziXmdacokWi1" 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="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">714,000</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="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></tr>
  <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzlPQ_zf8qxsW35nog" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,442,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="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_8A1_z3KdSZGHdfai" 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>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock"><p id="xdx_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zjg4NuhcGF5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
aggregate estimated amortization expense for intangible assets remaining as of June 30, 2021 is as follows:</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 id="xdx_8BA_zCQtQAAcyJWb" 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: 40%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_496_20210630_z7mU7T26qj4c" style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznXj_zDjmVBJOOoyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 60%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">2021, remainder</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: 36%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">58,000</ix:nonFraction></td></tr>
  <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznXj_zOx0QozLcN04" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; text-align: left">2022</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:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznXj_zYUHnW4eBKO3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">2023</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:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td></tr>
  <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznXj_zQGOnVcrcRUd" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; text-align: left">2024</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:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td></tr>
  <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznXj_zCLgx3EK05A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">2025</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:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,000</ix:nonFraction></td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANznXj_zE3Y7OsEOVbb" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Thereafter</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 style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">916,000</ix:nonFraction></td></tr>
  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznXj_zWya6EV6eTU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,442,000</ix:nonFraction></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zCnSEYTtxFm5" 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">Amortization
on licensed technology was $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_c20210401__20210630_zaMDlJabH5Z2" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,000</ix:nonFraction></span> and $<span id="xdx_900_eus-gaap--AmortizationOfIntangibleAssets_c20210101__20210630_zuOsAnAD9TC7"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">58,000</ix:nonFraction></span> for the three and six months ended June 30, 2021 and $<span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_c20200401__20200630_zZiWf1zOkXg1"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,000</ix:nonFraction></span> and $<span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20200101__20200630_zINcFkGH2sL7" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">1.3</ix:nonFraction></span> million for the
three and six months ended June 30, 2020, respectively.</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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zJph7Cp11QX3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
4 - <span id="xdx_820_zliUlF9H6JR8">LOAN PAYABLE</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: 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_90A_eus-gaap--ProceedsFromNotesPayable_c20200501__20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_pn5n6" 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_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPercent_c20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zfhTLPh3Fp5a" 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. Principal and interest payments on our PPP Loan are
deferred until August 15, 2021 and the unforgiven portion of our PPP Loan, if any, matures on October 15, 2023.</span></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
July 2021, we received notice from the SBA that our PPP loan has been forgiven. We will record the extinguishment of the PPP loan payable
and other income in the third quarter of 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"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 11; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

<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>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:FairValueDisclosuresTextBlock"><p id="xdx_803_eus-gaap--FairValueDisclosuresTextBlock_zTD6QeF2gJmk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
5 &#8211; <span id="xdx_822_zGrntHvH16C">FAIR VALUE MEASUREMENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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: 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 contract liability 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-top: 0; margin-bottom: 0; text-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: 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 lowest level fair value inputs
are used to assign a fair value level. 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-top: 0; margin-bottom: 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; layout-grid-mode: line; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    1 - 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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    2 - 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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    3 - 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-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zWM5CieqYwBb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 June 30, 2021 and December 31, 2020 are summarized
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BB_z3biru65i3td" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Description</td><td style="text-align: center; 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">June 30, 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">Recurring</span></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="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="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 24%; text-align: left">Short-term investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,380,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 10%; text-align: right">&#160;&#160;&#160;<span style="-sec-ix-hidden: xdx2ixbrl0753">&#160;</span>-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,380,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</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_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss" style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0759">-</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">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>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 id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,442,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0765">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,442,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember" 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 id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</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--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0775">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__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" style="text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" 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 id="xdx_984_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0779">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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: 100%">
  <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">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">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>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: 24%; text-align: left">Short-term investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,438,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 10%; text-align: right">&#160;&#160;&#160;&#160;<span style="-sec-ix-hidden: xdx2ixbrl0783">&#160;</span>-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">82,438,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of assets" style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0787">-</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_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" title="Fair value disclosure of gain loss" style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</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">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>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 id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><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></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0795">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><ix:nonFraction name="us-gaap:AssetsFairValueDisclosure" contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss" style="text-align: right">(<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></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 id="xdx_984_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><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></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_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" style="text-align: right"><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></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" title="Fair value disclosure of gain loss" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AF_zDJGKnI3us2a" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 12; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p id="xdx_809_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zbG8qsudk3w6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
6 &#8211; <span id="xdx_82F_z2UQdTpWjoe2">STOCK-BASED COMPENSATION</span></b></span></p>

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

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zi19aXG6Si7k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Stock
Options</i>: The following table summarizes stock option-based compensation for the three and six months ended June 30, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zRsq8gHKdDIc" 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: 100%">
  <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 three months ended June 30,</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended June 30,</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">2021</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">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">2021</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">2020</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: 32%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zhiQB57DZd8c" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">608,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zritkzMaEiF2" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">871,000</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">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,217,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,615,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zrVhcSDRV76k" title="Total stock-based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">719,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zUfOZxXUQswb" title="Total stock-based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">707,000</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_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__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="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,193,000</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_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__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="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,219,000</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">Stock option-based compensation expense included in operating expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zaxVs1mP3cY9" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,327,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zUOf7ENLzYRb" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,578,000</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">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,410,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,834,000</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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><p id="xdx_8A1_zdJbi5N8N612" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">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-top: 0; margin-bottom: 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; layout-grid-mode: line; 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 - 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; layout-grid-mode: line"><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 - 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; layout-grid-mode: line"><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 - 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; layout-grid-mode: line"><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
    - 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-top: 0; margin-bottom: 0; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zn4sAv9Keez8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
used the following weighted-average assumptions to estimate the fair value of the options granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z0AS0SkfK6p" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: justify">Expected volatility</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210401__20210630_zqiefpIHMv7c" title="Expected volatility" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">97</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200401__20200630_zztRov0SWbX4" title="Expected volatility" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">111</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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210101__20210630_zB9udD6faLK6" title="Expected volatility" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">98</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200101__20200630_zEyZT9e5l4L1" title="Expected volatility" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">111</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_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210401__20210630_zFGW1xEd56x6" title="Expected term"><ix:nonNumeric contextRef="From2021-04-012021-06-30" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5.67</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_c20200401__20200630_zOPRGqZE9Avj" title="Expected term"><ix:nonNumeric contextRef="From2020-04-012020-06-30" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6.25</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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20210630_z1AG8gUQKTd6" title="Expected term"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5.93</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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20200630_zCDpR0zwgYXb" title="Expected term"><ix:nonNumeric contextRef="From2020-01-012020-06-30" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">6.25</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210401__20210630_zuQeZO26Uph2" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.96</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_dp_uPercent_c20200401__20200630_zWLdo5eQ4y2a" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.23</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210101__20210630_zoFObQKaWXCb" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.99</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200101__20200630_zieql2qejf11" title="Risk-free interest rate" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0.30</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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210401__20210630_zjv1gZWIABH4" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200401__20200630_zjQJHqbrzPai" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210101__20210630_zlEqfUJaL6Cd" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200101__20200630_zZz4zUOqT3X7" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">0</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zMKhWxMWySN9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zr9PpE2zBeda" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the options granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B9_zWSvj727Nwai" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49E_20210401__20210630_zksHMELppTSe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49E_20200401__20200630_zA8N9U9FPgZ9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_496_20210101__20210630_z0X8Np4xpcM" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_494_20200101__20200630_zqWFsbbbuvMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_zSE2pqmlAUzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Options granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,205,808</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: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,897,119</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: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,355,308</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: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,073,046</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_z9BVSDVBoke1" style="vertical-align: bottom; background-color: White">
    <td>Weighted-average:</td><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_402_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_z9o52zDnTuSl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Exercise price</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.83</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.05</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.30</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_zYTAWINK5gV2" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.22</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.36</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.59</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.92</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_zLYY71mkj4i1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843" escape="true" name="us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zBLoQ85pKhs7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Common Stock</i>: The following table summarizes restricted common stock compensation expense for the three and six months ended June
30, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zcKPeW1qqsAf" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zA9OAETSZWGj" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">484,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYPZbziERGyk" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">147,000</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">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z1QLXSQY95nb" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,030,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z7B8eZ5BnnJh" title="Total stock-based compensation expense" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">472,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z7ZZjMqynvMl" title="Total stock-based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">617,000</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_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCkrBXPdH0oh" title="Total stock-based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">40,000</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_984_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCVLjpTfmmye" title="Total stock-based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">938,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z1d5K4HO2K1e" title="Total stock-based compensation expense" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">179,000</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">Restricted stock-based compensation expense included in operating expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zi5kSsR6SnA9" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,101,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zwrnerFLz7Uk" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">187,000</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">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zvsjVZ38gnQc" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,968,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" title="Total stock-based compensation expense" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AllocatedShareBasedCompensationExpense" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">651,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left"><p style="margin-top: 0; margin-bottom: 0">&#160;</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">&#160;</p></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zm3SayidMl0i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 13; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

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

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zAY7xCRNOdyb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the restricted common stock granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BC_zvQlhhbBSWLb" style="display: none">SUMMARY
OF RESTRICTED COMMON STOCK</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_499_20210401__20210630_zcwgVaeeXFgl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_494_20200401__20200630_zAN284kJF6u8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td id="xdx_495_20210101__20210630_z7QGgwnv7R1g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td id="xdx_495_20200101__20200630_zglLCqNPwfIf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">For the six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMiKFr3KiAEj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Restricted common stock granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">926,484</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: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,083,313</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: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,975,734</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: 13%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,083,313</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyz7NbxCoOM1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Restricted common stock forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">220,136</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0929">-</span></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:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">428,659</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0931">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_pid_z1C867nILga4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted-average:</td><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_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPkGb5o7SEe9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value-granted awards</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.19</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.97</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.19</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z4n6Tq8PJCu5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value-forfeited awards</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.05</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0944">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.89</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0946">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zpGWKz5UypDb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zW9AJhwZmphk" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
7 &#8211;<span id="xdx_820_zuGxEklY4Fp"> COMMITMENTS AND CONTINGENCIES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
were 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), 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 were not responsible for payments totaling $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zTJqS15jepje"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2021-01-012021-06-30_custom_RDEBProductMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">28</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would otherwise
have been due in 2020) plus accrued interest ($<span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zBwbe6U4yRO1"><ix:nonFraction name="us-gaap:DebtInstrumentIncreaseAccruedInterest" contextRef="From2021-01-012021-06-30_custom_RDEBProductMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">6.4</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of June 30, 2021
based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and 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. On July 13,
2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#8217; arbitration claims and counterclaims. Although
the tribunal awarded REGENXBIO $<span id="xdx_901_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210712__20210713__dei--LegalEntityAxis__custom--REGENXBIOMember_zc81zc2j2vBk"><ix:nonFraction name="abeo:DebtInstrumentPeriodicRemainsDue" contextRef="From2021-07-122021-07-13_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="USD">28.0</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest, we
believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement, including $<span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn5n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_z65vNbWI1AOf"><ix:nonFraction name="us-gaap:LitigationSettlementAmountAwardedFromOtherParty" contextRef="From2021-01-012021-06-30_custom_REGENXBIOMember" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">18.0</ix:nonFraction>
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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 non-cancelable lease term of less than one year 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:LeaseCostTableTextBlock"><p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zfBksvTHYqlf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">Components
of lease cost are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zhBxxGJqy3v" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_498_20210401__20210630_zbncQA3H7Utj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_49E_20200401__20200630_zUkJHxIHdSa3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_497_20210101__20210630_zDJDBrb5avL4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_49D_20200101__20200630_zYf9WGkV76w5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; 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: 32%; text-align: left">Operating lease cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,000</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">$</td><td style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">868,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseCost" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">868,000</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">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:VariableLeaseCost" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:VariableLeaseCost" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:VariableLeaseCost" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:VariableLeaseCost" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</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">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermLeaseCost" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermLeaseCost" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermLeaseCost" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShortTermLeaseCost" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A2_zJvO25M7HZw2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 14; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

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

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock"><p id="xdx_890_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zmxsA0CDXAxa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 as of June 30, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B9_zDTthtX2wYP4" 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%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td>&#160;</td>
    <td id="xdx_49F_20210630_zwztj13YBQql">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="text-decoration: underline">Maturity of lease liabilities:</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPzoEX_zXxLDJUnA3fa" style="vertical-align: bottom; background-color: White">
    <td style="width: 78%; text-align: left">2021, remainder</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:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">858,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzoEX_zl6XL3OeeG97" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,727,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzoEX_z3QlixZSHawc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,741,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzoEX_zaV2pTL0kuJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,781,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzoEX_z9Is7tJTHVsc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,799,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzoEX_zj2LW3ngx9kd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; 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:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" contextRef="AsOf2021-06-30" 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 id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_mtLOLLPzoEX_zHjRPqh9bw08" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total undiscounted operating lease payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,993,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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 style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,551,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_zSLOzVGg6jz6" style="vertical-align: bottom; background-color: White">
    <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 style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,442,000</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 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-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 id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_maOLLzHBA_zhHNSdkLAae1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,720,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_maOLLzHBA_zsDCIgDwpl8b" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,722,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzHBA_zRsJVZjkiUph" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,442,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td 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: 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: White">
    <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_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210630_z1zi8i4hYbIi" title="Weighted-average remaining lease term for operating leases"><ix:nonNumeric contextRef="AsOf2021-06-30" format="ixt-sec:durmonth" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">55</ix:nonNumeric></span> months</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: left">Weighted-average discount rate for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_uPercent_c20210630_zqsLJ7URf8Pc" title="Weighted-average discount rate for operating leases"><ix:nonFraction name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Percent">9.6</ix:nonFraction></span></td><td style="text-align: left">%</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zN3swK5mEvU7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 15; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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 --></ix:exclude>

</ix:nonNumeric><p id="xdx_81C_zMUmmoZZY9nj" style="font: 10pt Times New Roman, Times, Serif; 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; text-align: justify; margin-top: 0; margin-bottom: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_008"></span>ITEM
2. MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: 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, 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. A number of 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif"><img src="form10-q_001.jpg" alt="" style="height: 338px; width: 624px" /></span></p>

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


<!-- Field: Page; Sequence: 16; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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-top: 0; margin-bottom: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; 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 research and development expertise, 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Applying
Novel Next Generation AAV Capsid Technology to Develop New In-Vivo Gene Therapies.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; 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 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
seek to be the partner of choice in gene therapy 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-top: 0; margin-bottom: 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; padding-left: 0.5in; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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


<!-- Field: Page; Sequence: 17; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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-top: 0; margin-bottom: 0"><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-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">RESULTS
OF OPERATIONS</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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"><span style="font: 10pt Times New Roman, Times, Serif"><b>Comparison
of Three Months Ended June 30, 2021 and June 30, 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Total
research and development spending was $7.4 million for the second quarter of 2021, as compared to $6.1 million for the same period of
2020, an increase of $1.3 million. The increase in expenses was primarily due to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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; layout-grid-mode: line; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increased
    clinical and development work for our gene and cell therapy product candidates ($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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increased
    salary and related costs ($0.3 million).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Total
general and administrative spending was $5.5 million in both the second quarter of 2021 and the second quarter of 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
and amortization was $0.8 million in both the second quarter of 2021 and the second quarter of 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Interest
and miscellaneous income was approximately nil for the second quarter of 2021, as compared to $0.3 million for the same period in 2020.
The decrease resulted from lower earnings on short-term investments driven by lower interest rates and a lower average balance of short-term
investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Interest
expense was $1.5 million for the second quarter of 2021, as compared to $0.8 million for the same period of 2020. The increase results
primarily from invoices received from REGENXBIO for accrued interest on the disputed amounts that we may owe to REGENXBIO
under the prior license agreement, which is discussed in Note 3 of our Notes to Condensed Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Net
loss was $15.2 million for the second quarter of 2021, or a $0.16 basic and diluted loss per common share as compared to a net loss of
$13.0 million, or a $0.14 basic and diluted loss per common share, for the same period in 2020. The increase in the net loss results
primarily from increased research and development spending and increased interest expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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"><span style="font: 10pt Times New Roman, Times, Serif"><b>Comparison
of Six Months Ended June 30, 2021 and June 30, 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Total
research and development spending was $14.6 million for the first six months of 2021, as compared to $12.9 million for the same period
of 2020, an increase of $1.7 million. The increase in expenses was primarily due to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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; layout-grid-mode: line; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increased
    clinical and development work for our gene and cell therapy product candidates ($1.2 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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">increased
    salary and related costs ($0.5 million).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Total
general and administrative spending was $12.0 million in both the first six months of 2021 and the same period of 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
and amortization was $1.6 million for the first six months of 2021, as compared to $2.9 million for the same period in 2020, a decrease
of $1.3 million. The decrease was driven by decreased amortization expense of $1.3 million on licensed technology in the first six months
of 2021, as compared to the same period in 2020, 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-top: 0; margin-bottom: 0; text-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: 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 in the first six months of 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Interest
and miscellaneous income was approximately nil for the first six months of 2021, as compared to $0.9 million for the same period in 2020.
The decrease resulted from lower earnings on short-term investments driven by lower interest rates and a lower average balance of short-term
investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Interest
expense was $2.9 million for the first six months of 2021, as compared to $1.4 million for the same period of 2020. The increase results
primarily from invoices received from REGENXBIO for accrued interest on the disputed amounts that we may owe to REGENXBIO
under the prior license agreement, which is discussed in Note 3 of our Notes to Condensed Consolidated Financial Statements.</span></p>

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


<!-- Field: Page; Sequence: 18; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Net
loss was $31.2 million for the first six months of 2021, or a $0.33 basic and diluted loss per common share as compared to a net loss
of $61.2 million, or a $0.66 basic and diluted loss per common share, for the same period in 2020. The decrease in the net loss results
primarily from a licensed technology impairment charge of $32.9 million in the first six months of 2020.</span></p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">LIQUIDITY
AND CAPITAL RESOURCES</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have historically funded our operations primarily through sale 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-top: 0; margin-bottom: 0; text-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: 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 June 30, 2021 and December 31, 2020, our cash,
cash equivalents, receivables and short-term investments were $77.6 million and $95.0 million, respectively. Based on our existing
cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our financial flexibility
to reduce operating expenses if required, we believe that we have sufficient resources to fund operations through at least the next 12
months. We will need to secure additional funding in the future to carry out all of 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-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of June 30, 2021 and December 31, 2020, our working capital was $38.0 million and $55.8 million, respectively. The decrease in working
capital as of June 30, 2021 resulted primarily from $25.1 million of cash used for operating activities, partially offset by $8.4 million
of cash provided by financing activities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: 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 (the &#8220;2018 ATM Agreement&#8221;). Pursuant to
the terms of the 2018 ATM Agreement, we are able to 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 the 2018 ATM Agreement are made under an effective &#8220;shelf&#8221;
registration statement on Form S-3 that is on file with and has been declared effective by the SEC. We sold 3,063,545 shares of our common
stock under the 2018 ATM Agreement and received $7.7 million of net proceeds during the six months ended June 30, 2021. Cumulatively,
as of June 30, 2021, we have sold an aggregate of 6,150,495 shares of our common stock under the 2018 ATM Agreement and received $24.6
million of net proceeds.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-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: 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 that 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 are both recorded as
payable to licensor on the consolidated balance sheet. The Company disputed that it was responsible for the $8 million and $20 million
payments, and those payments were the subject of an arbitration between the Company and REGENXBIO as noted below.</span></p>

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

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


<!-- Field: Page; Sequence: 19; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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: justify"><span style="font: 10pt Times New Roman, Times, Serif">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 were not responsible for payments totaling $28 million (which would otherwise have been due in 2020) plus accrued
interest ($6.4 million as of June 30, 2021 based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim
and filed a counterclaim seeking payment of the $28 million plus interest, which REGENXBIO argued remained due. An arbitration hearing
before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021. On July 13, 2021, the tribunal found in favor of REGENXBIO
Inc. in connection with the parties&#8217; arbitration claims and counterclaims. Although the tribunal awarded REGENXBIO $28.0 million
plus interest, we believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement,
including $18.0 million payable to REGENXBIO over a two-year period. We intend to seek enforcement of the settlement agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-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: 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. 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-top: 0; margin-bottom: 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; layout-grid-mode: line; 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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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; layout-grid-mode: line"><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-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 20; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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: 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-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>OFF-BALANCE
SHEET ARRANGEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
did not have, during the periods presented, and we do not currently have, any off-balance sheet arrangements, as defined under applicable
SEC rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_009"></span>ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">Not
applicable.</span></p>

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

<p style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; letter-spacing: -0.15pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="a_010"></span>ITEM
4. CONTROLS AND PROCEDURES</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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: 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-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
the supervision and with the participation of our management and consultants, including the Chief Executive Officer (our principal executive
officer) and Chief Accounting Officer (our principal financial officer), we have conducted an evaluation of the effectiveness of the
design and operation of our disclosure controls and procedures (&#8220;Disclosure Controls and Procedures&#8221;), as of June 30, 2021,
as such term is defined in Exchange Act Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange
Act&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Conclusion
of Evaluation </b>&#8212; Based on this Disclosure Controls and Procedures evaluation, the Chief Executive Officer and Chief Accounting
Officer concluded that our Disclosure Controls and Procedures as of June 30, 2021 were effective.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Changes
in Internal Control Over Financial Reporting &#8211;</b> There were no changes in our internal control over financial reporting that
occurred during the quarter ended June 30, 2021 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 21; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_011"></span>PART
II &#8212; OTHER INFORMATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_012"></span>ITEM
1. LEGAL PROCEEDINGS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
were 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), 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 were not responsible for payments totaling $28 million (which would otherwise have
been due in 2020) plus accrued interest ($6.4 million as of June 30, 2021 based on invoices received from REGENXBIO). REGENXBIO
disputed our arbitration claim and filed a counterclaim seeking payment of the $28 million plus interest, which REGENXBIO argued remained
due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021. On July 13, 2021, the tribunal
found in favor of REGENXBIO Inc. in connection with the parties&#8217; arbitration claims and counterclaims. Although the tribunal awarded
REGENXBIO $28.0 million plus interest, we believe that prior to the arbitration decision, the two companies had entered into a binding
settlement agreement, including $18.0 million payable to REGENXBIO over a two-year period. We intend to seek enforcement of the settlement
agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_013"></span>ITEM
1A. RISK FACTORS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
business and financial results are subject to numerous risks and uncertainties. As a result, the risks and uncertainties discussed in
Part I, Item 1A. Risk Factors in our Form 10-K for the year ended December 31, 2020 should be carefully considered. The following updated
risk factor should be considered in addition to the risks and uncertainties discussed in Part I, Item 1A. Risk Factors in our Form 10-K
for the year ended December 31, 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-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: 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">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">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 connection with our license agreements we may be responsible for bringing any actions against third parties for infringing claims
of 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. Moreover, 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 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; text-align: justify; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; 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>
  <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
    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>
  <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
    sublicensing of patent and other rights under our collaborative development relationships;</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-top: 0; margin-bottom: 0; text-align: justify"></p>


<!-- Field: Page; Sequence: 22; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-top: 0; margin-bottom: 0"><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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="margin-bottom: 0; break-before: page; margin-top: 0"><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/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"></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; text-align: justify; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; 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>
  <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
    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>
  <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
    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"></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 may not be able to manufacture, or market products covered by the license or may face other
penalties. 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 commercialize the affected product candidates. 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. (Our CLN1 program was sold to Taysha
Gene Therapies in August 2020.) On May 2, 2020, REGENXBIO terminated the license agreement. 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 were not
responsible for payments totaling $28 million (which would otherwise have been due in 2020) plus accrued interest ($6.4 million as of
June 30, 2021 based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and filed a counterclaim seeking payment
of the $28 million plus interest, which REGENXBIO argued remained due. An arbitration hearing before a tribunal of three AAA arbitrators
was held on March 8 and March 9, 2021. On July 13, 2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#8217;
arbitration claims and counterclaims. Although the tribunal awarded REGENXBIO $28.0 million plus interest, we believe that prior to the
arbitration decision, the two companies had entered into a binding settlement agreement, including $18.0 million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement. 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, or 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 valid and
enforceable REGENXBIO AAV9 patent claim before the expiration of a relevant REGENXBIO patent, it is possible that a court may order us
to pay a reasonable royalty to REGENXBIO until relevant patents expire. Although courts generally impose a reasonable royalty and it
is very unlikely based on the current state of the relevant law that a court would grant a permanent injunction to prevent the launch
of one of our products, it is possible that a court could enjoin us from commercializing our MPS IIIA, MPS IIIB, or CLN3 products until
relevant AAV9 patents expire if the court finds that any harm to REGENXBIO would not be compensable by money 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">&#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/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

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


<!-- Field: Page; Sequence: 24; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><b><span id="a_014"></span>ITEM
6. EXHIBITS</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">See
Exhibit Index below, which is incorporated by reference herein.</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; letter-spacing: -0.15pt"><b>&#160;</b></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; letter-spacing: -0.15pt"><b><span style="text-decoration: underline">Exhibit
Index</span></b></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; letter-spacing: -0.15pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><span style="text-decoration: underline">Exhibits:</span></span></p>



<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 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; text-align: left; layout-grid-mode: line; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">31.1</span></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"><a href="ex31-1.htm">Principal Executive Officer Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.</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; text-align: left; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#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: left; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">31.2</span></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"><a href="ex31-2.htm">Principal Financial Officer Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.</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; text-align: left; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#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: left; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt">32*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line"><a href="ex32.htm"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt">Certification Pursuant to </span><span style="font: 10pt Times New Roman, Times, Serif">18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</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; text-align: left; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#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: left; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt">101</span></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; letter-spacing: -0.1pt">The
    following materials from Abeona&#8217;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, formatted in Inline XBRL
    (Extensible Business Reporting Language): (i) Condensed Consolidated Balance Sheets at June 30, 2021 and December 31, 2020, (ii)
    Condensed Consolidated Statements of Operations and Comprehensive Loss for the three and six months ended June 30, 2021 and 2020,
    (iii) Condensed Consolidated Statements of Stockholders&#8217; Equity for the three and six months ended June 30, 2021 and 2020,
    (iv) Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2021 and 2020, and (v) Notes to Condensed
    Consolidated Financial Statements.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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; text-align: left; layout-grid-mode: line; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></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">&#160;</span>

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

<span style="font: 10pt Times New Roman, Times, Serif"></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">*
    Pursuant to Item 601(b)(32)(ii) of Regulation S-K, this exhibit shall not be deemed &#8220;filed&#8221; for purposes of Section 18
    of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section, nor shall it be deemed incorporated
    by reference in any filings under the Securities Act of 1933 or the Securities Exchange Act of 1934, whether made before or after
    the date hereof and irrespective of any general incorporation language in any filing.</span></td></tr>
  </table>
<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">&#160;</span></p>


<!-- Field: Page; Sequence: 25; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</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; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><b>&#160;</b></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; letter-spacing: -0.15pt"><b><span style="text-decoration: underline"><span id="a_015"></span>SIGNATURES</span></b></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; letter-spacing: -0.15pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Pursuant
to the requirements 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-top: 0; margin-bottom: 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">&#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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; width: 5%; layout-grid-mode: line; 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: 45%; layout-grid-mode: line; 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: 3%; layout-grid-mode: line; 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: 47%; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">&#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; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Date:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">July
    28, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">President
    and Chief Executive 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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">(Principal
    Executive 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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Date:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">July
    28, 2021</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">(Principal
    Financial Officer)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">&#160;</span></p>


<!-- Field: Page; Sequence: 26; 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="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">&#160;</span></p>


</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- 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 -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>ex31-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>EXHIBIT
31.1</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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-top: 0; margin-bottom: 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; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">I
    have reviewed this report on Form 10-Q 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></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; layout-grid-mode: line; width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></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; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></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; layout-grid-mode: line; width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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-top: 0; margin-bottom: 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; padding-bottom: 1.5pt; width: 5%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 45%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">July
    28, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 3%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">President
    and 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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">(Principal
    Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex31-2.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>EXHIBIT
31.2</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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-top: 0; margin-bottom: 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; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">I
    have reviewed this report on Form 10-Q 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: -0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></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; layout-grid-mode: line; width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: -0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></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; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: -0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></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; layout-grid-mode: line; width: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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-top: 0; margin-bottom: 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; padding-bottom: 1.5pt; width: 5%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 45%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">July
    28, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 3%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">(Principal
    Financial Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>ex32.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>EXHIBIT
32</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 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="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">In
connection with the Quarterly Report of Abeona Therapeutics Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the three months ended
June 30, 2021 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, 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-top: 0; margin-bottom: 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; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; layout-grid-mode: line"><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; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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-top: 0; margin-bottom: 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; padding-bottom: 1.5pt; width: 5%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 45%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">July
    28, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 3%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">President
    and 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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">(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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; 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; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.15pt">July
    28, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt"><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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">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; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.15pt">(Principal
    Financial Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&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%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>form10-q_001.jpg
<TEXT>
begin 644 form10-q_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" %2 G # 2(  A$! Q$!_\0
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M_P 7_?)H_P"%;W/_ #_Q?]\FH]C7[/[_ /@F?U?$=G]__!.5_MK5?^@G>?\
M?]O\:EMM4U6XNH8/[4O%\QPF?/;C)QZUTO\ PK>Y_P"?^+_ODTJ_#F[1@RZA
M$&!R" <BA4:W9_?_ ,$%0Q'9_?\ \$QQ)J<@0PZW=-EBI4W!R"%)QPW)X[>M
M.E_M:&0(^LWNYD!0"5LLW((&6YP1]3GI6PGP\OHR"FIHI5MP*[A@^OUIR^ -
M012J:J%5LD@;L'/6K]E4[/[_ /@E^QK?RO[_ /@G.75]J-O=)!_;-X26 9C.
M2%SCL&)[]ZD>YU*,3[]:O08]^#YC8PI(&3NXR1@#FMZ3X?7\NWS-41]O3<"<
M4O\ P@&H[67^U5P_WA\W/U_,_G2]E5[/[_\ @A["M_*_O_X)R']M:K_T$[S_
M +_M_C1_;6J_]!.\_P"_[?XUU7_"M[G_ )_XO^^31_PK>Y_Y_P"+_ODU/L:_
M9_?_ ,$CZOB.S^__ ()RO]M:K_T$[S_O^W^-']M:K_T$[S_O^W^-=5_PK>Y_
MY_XO^^31_P *WN?^?^+_ +Y-'L:_9_?_ ,$/J^([/[_^"<S!K.J&XC!U*\(+
M#K.W^-7==U;4HM>OXX]0ND19W"JLS  ;CP!FMR/X<W*2*_VZ+@Y^Z:GU+P#<
M7VIW-V+V)1-*SA2IXR2:?LJW+L_Z^97L,1RVL]^__!.+_MK5?^@G>?\ ?]O\
M:/[:U7_H)WG_ '_;_&NJ_P"%;W/_ #_Q?]\FC_A6]S_S_P 7_?)I>QK]G]__
M  2?J^([/[_^"<K_ &UJO_03O/\ O^W^-']M:K_T$[S_ +_M_C75?\*WN?\
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M)J?8U^S^_P#X)'U?$=G]_P#P3E?[:U7_ *"=Y_W_ &_QH_MK5?\ H)WG_?\
M;_&NJ_X5O<_\_P#%_P!\FC_A6]S_ ,_\7_?)H]C7[/[_ /@A]7Q'9_?_ ,$Y
M7^VM5_Z"=Y_W_;_&O2? US/=: TEQ-),_GL-TC%CC"]S6!_PK>Y_Y_XO^^37
M7>&]&?0],:TDE64F0ON48Z@#^E;X>G4C.\MCIPM*M&I>:=OZ\S7HHHKN/2"B
MBB@ HHHH **** "BBB@ HHHH **** "BBDW*#C(S]: %HI,C.,C/I2T %%%
M.>E !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MH V)](LYM3N+N3681;27=M?2Q#:"&156(;L\*S(IZ<] :H2:%HCV$T=GK=C
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M (5'KO\ S]Z?_P!_'_\ B:]HHH_M3$=U]P?V5ANS^\\7_P"%1Z[_ ,_>G_\
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M'T'H!Z5T%%95L;6K1Y9O0WH8&C1ES06H4445R'6%%%% !1110 4444 %%%%
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MSI<GT_6EHH 3)]/UHRW]W]:6B@!,M_=_6C)]/UI:* $RW]W]:3+?W1^=.HH
M3)]/UHRWH/SI:* $RW]W]:,GT_6EHH 3+>GZT9;^[^M+10 F6]/UH&>XI:*
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MD8'4U;KMJUM/Z_R,UATG=/7^O\S?T^PU%[G4M1#+92WLR%(Y$$A6-$VC< 0
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M[_W(_P#T 5Q]>[1RRC.G&;;U1X-?-*U.K*"2LG_74]\_X61X5_Z"1_[\2?\
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M_LFCW?\ 7R#^UZ_9?C_F>^?\+(\*_P#02/\ WXD_^)H_X61X5_Z"1_[\2?\
MQ->!T4?V31[O^OD']KU^R_'_ #/?/^%D>%?^@D?^_$G_ ,31_P +(\*_]!(_
M]^)/_B:\#HH_LFCW?]?(/[7K]E^/^9[Y_P +(\*_]!(_]^)/_B:/^%D>%?\
MH)'_ +\2?_$UX'11_9-'N_Z^0?VO7[+\?\SZ,TCQ=H>NW+6VGWRRS!=VQD9"
M1[;@,UMU\RZ2E_)JMLNF"3[;O'E>7][=7TCIXO%TZW&H-&UV$'FF(84MWQ7F
MX["1P[7*]_O/3P&,EB$^9;=>A9HHHK@/0"BBB@ HHHH **** "BBB@ HHHH
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M(Y"@Y0<A3E?R/(]*EHH J-I>GO*)7L;9I Q<.85)W9SG..N0#3WL+.5-DEI
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M>_YT;1[_ )TM%;DB;1[_ )T8'O\ G2T4 )M'O^=&T>_YTM% ";1[_G1M'O\
MG2T4 )M'O^=&T>_YTM% "8'O^=&T>_YTM% ";1[_ )T;1[_G2T4 )M'O^=&T
M>_YTM% ";1[_ )T;1[_G2T4 -V#W_.EVCW_.EHH 3:/?\Z-H]_SI:* $VCW_
M #HVCW_.EHH 3:/?\Z-H]_SI:* $P/\ )I-H]_SIU% ";1[_ )T;1[_G2T4
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M\!G_ ,*/^$6U_P#Z NH?^ S_ .%'U7!]E]__  0^M8WN_N_X!V/_  N#4O\
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MYM_C1_PN#4O^@;:?FW^-<=_PBVO_ /0%U#_P&?\ PH_X1;7_ /H"ZA_X#/\
MX4?5<'V7W_\ !#ZUC>[^[_@'8_\ "X-2_P"@;:?FW^-'_"X-2_Z!MI^;?XUQ
MW_"+:_\ ] 74/_ 9_P#"C_A%M?\ ^@+J'_@,_P#A1]5P?9??_P $/K6-[O[O
M^ >E^&OBC'J>I"SU6"*T$F!%*A.W=Z-GIGUKT:O!_#?P_P!6U?4E2^M;BRM$
M^:226,J2/10>I_E7N=K;1V=K%;0@B*) B L2< 8')ZUY.84Z$)KV3]5T/8RZ
MK7J0?MEZ/J2T445YYZ(4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !7G=_=>*%O8
MK[35N[N2TOKP7-D&"HZ$JD2\XX"D2 ]\-ZUZ&2!U-&X>M 'FVE:/XO>R\F[U
M'4%GM[5/]),A,DLBRSE@BD["67RQ\_ !7TK0MDU\:6L:)J&Y;^W_ 'LCL&DB
MVKO)5B2HSG(R03DCBNYW+ZT;U]10!Y-;0^,Q'FY;50XBC*;G;EMT>X;@VU>-
M_+ CK7H?AB>YN?#EE-=L[RLIP\@PSIN.QC[E=I_&M;<I[T;AZT +13=ZXZCU
MI=R^M "T4FX>M&]?6@!:*3<OK1N'K0 M%)N7UI-Z^H]: '44FX>M&Y?6@!:*
M3>OK1N7UH 6BDW#UHW+ZT +12;E]11N'K0 M%-WKZBEW+ZT +12;AZT;E]:
M%HI-Z^M&X>M "T4FX>M)O7U'K0 ZBDW#UHW#UH 6BDWKZBC<OK0 M%)N'K1N
M7UH 6BF[U]:7</6@!:*3>OK1N7UH 6BDW#UHW+ZT +12;U]11N7UH 6BDW#U
MI-ZXZCUH =12;E]:-P]: %HI-Z^M&Y?6@!:*3</6C<OK0 M%-WKZCUI=P]:
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M\-RPX4D\'TKH:Y^T\(V-EJKZG#<70O)!B60LA\P?+U&W ^Z.0 :Z"@ HHHH
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ KFH?#%Q!<_:8;X07$4]RT,BQAP8YV#LKJ>X<#!!_A'J1
M72'.>#^E&#Z_I0!S;^$O-%W%-J#SV]W/!/.LT*EG:,1CDC PWEC(QW-5H/!'
MV*U6"VU&62**[-Y$DZ@LKAMR 28W   (3R2O'7FNMPW]X?E1AO4?E0!1T73O
M[(T2RT\R>8;:%8R^,;B!R0.PJ_28/K^E&&]1^5 "T4F&]1^5&#ZC\J %HI,'
MU'Y4F&Q]X?E0 ZBDP?4?E1@^H_*@!:*3#>H_*C#>H_*@!:*3!]?THPWJ/RH
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M1?D^SE-JQ@XW9!56STSNXYJLO@J[CTN;3TO(&BN[&VM+EWC)9/*7;NCY[C)
M/0\\]* .GAUK2[B80PZC:22,VU46922>> ,\_=;\CZ4?VUI8>)/[1M-TP#1C
MSE^<$X!'/()! ]37'K\.I/[-GM)+]96DM/)CD<-NMW$I<&,@@@'(SWRHP>HK
M4U?PI+>SW,5G);6]E<V$5@R%#F)$=CE .,X; ]",T ;9UO2U\W.HVH$3;'/F
MCY6SC!]\\8]:&US24C61M3LQ&QP&\]<$X#=<^A!^A%<^OA2\2UDMS);2 7TE
MY&SRRY&Z1W&W!'EL-_WEZXY&":I:?X&U/3IKJZ75()[JZA,,C-%L !5,,,<9
MRG(QAAC.,4 =DNIV#C*7MLPRZ\2J>4^^.O\ #W]*@DU[2(EA:34[-5FC\V)C
M,N'3&=P.>1CG-<9'\-KN!(4BUA0L@G%\1#CS3*PW2(!PKF/*GMT/:M%O!$ZV
M:V45]']F@6\CMPT7*).F IQ@85BW0#C [4 =*^M:7&\BOJ5HK1(7D#3*-J@9
M)//  ()]C2SZQIMJ2+C4+6(@@$/,HP2,^OH0?I7(77@"YNO#\6AM>6_V2"26
M:.4Q$R.SJPVOS@K^\;/J !QS1_P@-Y;R7AM-0AVR%DM7D1O,MHS&JA=P.'"[
M<;6!# *#TH [RBFHI6-59MQ  )QC-.H **** "BBB@ HHHH **** "BBB@ H
MHHH **** "BBB@ HHHH *Q9O$,</B2+23 2C *]QNX25@S*A'J54G\O6MJN2
MD\+WESIEY-)=O'JD]P;M%5P8ED4_NQTS@!5'YUM24'?G?]?\ QK.:2Y%_7;Y
MEG5O%?\ 9<6IO]B,OV&>*+"OR^]0V1QVSTJSJ'B.&SU#2;2&,3G4&X<-@(G&
M&Z<YSQ5*;0[ZXNKJ=TA GOK2X*;\_*BJ''3V./6JMGX6U"":%Y9(I/L][$(/
MF^[:1[BHZ?>R_/T%;*-"VO\ 6GZ,P<J]W;^M?U19O/$&H6$,LSK!,D6H+;,%
MC*GR]H9F^\>0,_E4D'B:>;3]9ODM5EBLI,PJC8,L0 );//49(_"MQK"T?=NM
MXSND\TY7J^-N?KCBE@L+2VB:."WCC1E"E57 ( V@?@ !67M*=OAU_P"&-?9U
M;_%I_P .5)]8BCOK*WC"NEQ$\[RE\+'$H'S'ZDJ/S]*EBUK3)H)ITOH#%" T
MC%\!0>A.>Q['O7.6_A*\;2-4L[FXC\QX19V;C)VP*24#>Y)P?8"GS>'[V[W7
M+6\<=S$86C$MV\WF;) Y0DC 4XXXSGFK]G1VYOZ_K0GVE;?E_K^M37E\2:<C
MVBQ3";[3<?9P8^=C;2WS#J.@_,5836],DEDB2^@9XPS, _9?O?7'?'2LNZL-
M4O+BWO&M;6)H;M9?*CD^=D\MD)9\8)RV0,=!UJB/#VIOI5AIK16R)I\<BI.K
MG,Q,;(O&/ESNRWT[T>SI-+7\0]I53>E_D;DWB'3X](FU*&;[3!&0H\GDNQ("
MJ/4DD#\:?;WNH_:H8KS35CCE4GS(9O,$9 SA\@8^HR,U6N=%DNO"L&F"1(;B
M&*'8X&562/:1]1E?RJ5&UNYGC\R*UM(D5O, ?S?-;& !P,+GGU/2HM"SMY[_
M (%WG=7\MOQ)H]=TJ43&._@80H9'(?@(.K>X'J*(M<TN>.62._@9(DWNV\8"
M_P![Z>]<CJ&D:M%IMS=7P4K!I-S Y$NX%F4<H@4!5^7IUZ>E:+Z/?ZFD4]Q9
M6:)%8&W2 RMME+%&Y( *@;!CN"?:M'1I)7YOR,U6JMVY?S-Q=9M9GMOLL]O*
MDLIB8F3:5(4M@#')XZ<<<U4/BG33J,-O#<0R1-%)+),),",)CGW!R>?:LN;P
M]JM^JQW$VR'S7V!Y?,DB1H'C)+8&X[F!YZ#O1/HFJ7S6BW&GV(CM;*2V*&9M
MLI.S'0 JOR<=P:%3H]6)U*W1'46E]:W\;/:SI*JMM;:>5/H1VJQ63HEKJ%L;
MHWKGRG9?)C>3S'0 <[GP,Y/3.<>M:U<TTE*R.F#;C=A1114EA17E/C?QOKNB
M^*+BQL;I([=%0JIB5L94$\D>IKG?^%F>*?\ G^C_ ._"?X5Z%/+*TXJ::U_K
ML>;4S2C3FX-.Z_KN>\45Q7@?QU%XAB%E?,D>I*..PF'J/?U'XCV[6N.K2G2F
MX36IVT:T*T%.#T"BBBLS4**** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH @N,F2%=S %CG:Q&>#Z4GE(.2\@&>\K?XTZ;_70?[Q_]!-5=0TY-
M1C1'D9-IR"M3-R46XJ[$[VT'W3V]G"9IY)50,J\.[$EB   .3DD"JD6K:7.)
M6CNI2D*EI7)D"Q@9SN)X!X/!]*MWNGPW]D+2;<8@R,>^=C!@#]<<UE1>$[*)
M9X_,D:&>+R65E7*I@@!6QD8!_2J&6TU/3Y)A"DUR92"WE[90P QR1C@?,.3Z
MU'!K>D736ZVU[).UQ&)8A$9&W)R,\=.AZU&/#49U#[=)>SRS[2I\Q590#C)4
M8^4_+U%5[?P7I]G?17=O-*KQHJ!'573@8W8(X)ZG'?GO0!;&NZ-A";]U#NB)
MO:1=Q<E5QGJ"5(STXIZ:QI3W"0?:IEE>0Q*KB1<N" 1SWR0/Q%4?^$)TS&TR
M7&PPF,H' !8Y'F<#[P!(]/;-6)_"]K<13(]S<AY1)^\4@,K.R-N''!!0$?C0
M!(NMZ0UE<WHO)?LML&,T_P"\V+CKSWZCI3_[5TPWK6:7<LERC!6CC,CD$J&'
M3_9(/XU"/"]D(+VV#$6]VNUX]BY PJX!QG&%'!]35>U\&6-E-'+!/,71]^90
MLF3C'.1V& /H* +)U_15"EK]TW_<W&0;^H^7/7D$<=_J*<VMZ.ES';27SQSR
M!BL<AD5CM!)X/?Y6X]JIR>#+*8VIENKIFM#FW(*CR^=WIR<X//H/>I+WPE::
ME<&XO;NZFF,+1;LJ-N<X*X'!&>* +T&HZ?<V4E[%<3&UC4NTQ,BK@9R03UQ@
M]*@?7=&CA$[7SB$QI+YF9"H5P2I)Z#.#Q3+;PO:VVER:<)Y3;R,"V%578!MQ
M!8#)!Z?2FQ^%+2-I4^T3M:RNK/;M@J0K%E7.,[<L>,T 6WU/2X[M;5[TB=F9
M53S'Y*J'8#Z*0:B37-&E2-H;]Y1)$)D\MI')0C.[ [<<^G>JJ>#K%+=8_M-V
MTB*%CF,@W*0Q8GI@DYP<CH *6T\(6>G7C7=C=7-O,T0B)4J0%P 0 1@9(#?7
MZF@"T-9TLPQRBYN#'(6V,%E(?:"6(XY P>:=)JNF12;'NI1F-90P,A4HQ #!
MAQ@D@56A\+Q6T<2P7LR&)G97")N.\$'<<<GGJ:FG\-V4\(A+2K$+9+4*"#\B
ML&'4=>,4 .;5]+1[I#=3$VF?M!7S"(\9ZD<=C37US1XVV27SH^V1BC-(& C
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MCC$I!BVA7"D/@.XX"Y(]LUDIXM\4*EA;W6Z*214DDN1 $1XWG51R5(1E4LK
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MW(5E"Y50 RE3@*HP,$\=,\XSS4">%K,P/'<.\OFQQI-\J@.$"@=B0#M&1G%
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MOWLKZ[:.X0 LHA=NHR.0/>J7_"R_"O\ T$'_ / >3_"O-?B;_P CQ=_[D?\
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M1G%8,^F:[)('A>>.!6=HXS/\ZKOCP,[L;L"0C.0 <&NLDD2)&DD=411EF8X
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M?:@#D[2W\46L]M->O)(T\L4;(LNX1;& W$=,,GF$^^VNTJ#[;:YP+J'/S?\
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MN>>_6M"RL+;3X6BM8A&K.9&Y)+,>I)/)/N:L44 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
)44 %%%% '__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>6
<FILENAME>abeo-20210630.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.9a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWayFibP9z5Z8aekhvWB+bZnqbyEs8f5tASTfP+JWUScL -->
<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/2021" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:abeo="http://abeonatherapeutics.com/20210630" elementFormDefault="qualified" targetNamespace="http://abeonatherapeutics.com/20210630">
    <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 - Condensed 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 - Condensed 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 - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)</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 - Condensed Consolidated Statements of Stockholders' Equity (Unaudited)</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 - Condensed Consolidated Statements of Cash Flows (Unaudited)</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/NatureOfOperationsAndSignificantAccountingPolicies" id="NatureOfOperationsAndSignificantAccountingPolicies">
	  <link:definition>00000007 - Disclosure - NATURE OF OPERATIONS AND 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/LicensedTechnology" id="LicensedTechnology">
	  <link:definition>00000009 - 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>00000010 - 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>00000011 - 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/Stock-basedCompensation" id="Stock-basedCompensation">
	  <link:definition>00000012 - 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/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
	  <link:definition>00000013 - 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/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" id="NatureOfOperationsAndSignificantAccountingPoliciesPolicies">
	  <link:definition>00000014 - Disclosure - NATURE OF OPERATIONS AND 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/NatureOfOperationsAndSignificantAccountingPoliciesTables" id="NatureOfOperationsAndSignificantAccountingPoliciesTables">
	  <link:definition>00000015 - Disclosure - NATURE OF OPERATIONS AND 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>00000016 - 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/LicensedTechnologyTables" id="LicensedTechnologyTables">
	  <link:definition>00000017 - 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>00000018 - 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>00000019 - 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/CommitmentsAndContingenciesTables" id="CommitmentsAndContingenciesTables">
	  <link:definition>00000020 - 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>00000021 - 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/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" id="NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000022 - Disclosure - NATURE OF OPERATIONS AND 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>00000023 - 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>00000024 - 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/ScheduleOfLicensedTechnologyDetails" id="ScheduleOfLicensedTechnologyDetails">
	  <link:definition>00000025 - 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>00000026 - 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>00000027 - 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>00000028 - 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>00000029 - 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/ScheduleOfStockBasedCompensationDetails" id="ScheduleOfStockBasedCompensationDetails">
	  <link:definition>00000030 - 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/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" id="ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails">
	  <link:definition>00000031 - 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>00000032 - 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/SummaryOfRestrictedCommonStockDetails" id="SummaryOfRestrictedCommonStockDetails">
	  <link:definition>00000033 - Disclosure - SUMMARY OF RESTRICTED COMMON STOCK (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/ScheduleOfComponentsOfLeaseCostDetails" id="ScheduleOfComponentsOfLeaseCostDetails">
	  <link:definition>00000034 - 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>00000035 - 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>00000036 - 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-20210630_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-20210630_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-20210630_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-20210630_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/2021" schemaLocation="https://xbrl.sec.gov/dei/2021/dei-2021.xsd" />
    <import namespace="http://fasb.org/us-gaap/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2021" schemaLocation="https://xbrl.sec.gov/country/2021/country-2021.xsd" />
    <import namespace="http://fasb.org/srt/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd" />
    <element id="abeo_PreFundedWarrantMember" name="PreFundedWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockOptionsMember" name="StockOptionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_REGENXBIOMember" name="REGENXBIOMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_OriginalLicenseAgreementMember" name="OriginalLicenseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AmendedAgreementMember" name="AmendedAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AprilOneTwentyTwentyMember" name="AprilOneTwentyTwentyMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_RDEBProductMember" name="RDEBProductMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_AbeonaTherapeuticsLlcMember" name="AbeonaTherapeuticsLlcMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_PaycheckProtectionProgramMember" name="PaycheckProtectionProgramMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ShortTermInvestmentMember" name="ShortTermInvestmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_LicensedTechnologyNetMember" name="LicensedTechnologyNetMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" name="StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" nillable="true" xbrli:periodType="duration" type="dtr-types: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_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_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="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_BackgroundPolicyTextBlock" name="BackgroundPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" name="ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="abeo_NetCashProvidedByUsedInOperatingActivity" name="NetCashProvidedByUsedInOperatingActivity" nillable="true" xbrli:periodType="duration" 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_PaymentsForMilestone" name="PaymentsForMilestone" nillable="true" xbrli:periodType="duration" 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" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>7
<FILENAME>abeo-20210630_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: 5.9a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://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-20210630.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheets" xlink:href="abeo-20210630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:href="abeo-20210630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="abeo-20210630.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:href="abeo-20210630.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:href="abeo-20210630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:href="abeo-20210630.xsd#Short-termInvestments" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:href="abeo-20210630.xsd#LicensedTechnology" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayable" xlink:href="abeo-20210630.xsd#LoanPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:href="abeo-20210630.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:href="abeo-20210630.xsd#Stock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:href="abeo-20210630.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:href="abeo-20210630.xsd#Short-termInvestmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:href="abeo-20210630.xsd#LicensedTechnologyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:href="abeo-20210630.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:href="abeo-20210630.xsd#Stock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:href="abeo-20210630.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:href="abeo-20210630.xsd#Short-termInvestmentsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:href="abeo-20210630.xsd#ScheduleOfLicensedTechnologyDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:href="abeo-20210630.xsd#LicensedTechnologyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:href="abeo-20210630.xsd#LoanPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:href="abeo-20210630.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:href="abeo-20210630.xsd#ScheduleOfStockBasedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:href="abeo-20210630.xsd#ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:href="abeo-20210630.xsd#ScheduleOfOptionsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails" xlink:href="abeo-20210630.xsd#SummaryOfRestrictedCommonStockDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:href="abeo-20210630.xsd#ScheduleOfComponentsOfLeaseCostDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="abeo-20210630.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="abeo-20210630.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 - Condensed Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 - Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:title="00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="9" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" />
      <link:calculationArc order="10" 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-20210630.xsd#abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:label="loc_abeoIncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" />
      <link:calculationArc order="11" 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-20210630.xsd#abeo_IncreaseDecreaseInPayableToLicensor" xlink:label="loc_abeoIncreaseDecreaseInPayableToLicensor" />
      <link:calculationArc order="12" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:calculationArc order="2" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:label="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" />
      <link:calculationArc order="3" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="loc_us-gaapProceedsFromShortTermDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromShortTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="2" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:calculationArc order="3" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/NatureOfOperationsAndSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - NATURE OF OPERATIONS AND 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/LicensedTechnology" xlink:title="00000009 - Disclosure - LICENSED TECHNOLOGY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayable" xlink:title="00000010 - Disclosure - LOAN PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:title="00000011 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:title="00000012 - Disclosure - STOCK-BASED COMPENSATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:title="00000013 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:title="00000014 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:title="00000015 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="00000016 - Disclosure - SHORT-TERM INVESTMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:title="00000017 - Disclosure - LICENSED TECHNOLOGY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:title="00000018 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:title="00000019 - Disclosure - STOCK-BASED COMPENSATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:title="00000020 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="00000021 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000022 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:title="00000023 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:title="00000024 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:title="00000025 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000026 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:calculationArc order="2" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:calculationArc order="3" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:calculationArc order="4" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:calculationArc order="5" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000027 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:title="00000028 - Disclosure - LOAN PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:title="00000029 - 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/ScheduleOfStockBasedCompensationDetails" xlink:title="00000030 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:title="00000031 - 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="00000032 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails" xlink:title="00000033 - Disclosure - SUMMARY OF RESTRICTED COMMON STOCK (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:title="00000035 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaapOperatingLeaseLiability" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000036 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>8
<FILENAME>abeo-20210630_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: 5.9a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://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-20210630.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheets" xlink:href="abeo-20210630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:href="abeo-20210630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="abeo-20210630.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:href="abeo-20210630.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:href="abeo-20210630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:href="abeo-20210630.xsd#Short-termInvestments" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:href="abeo-20210630.xsd#LicensedTechnology" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayable" xlink:href="abeo-20210630.xsd#LoanPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:href="abeo-20210630.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:href="abeo-20210630.xsd#Stock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:href="abeo-20210630.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:href="abeo-20210630.xsd#Short-termInvestmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:href="abeo-20210630.xsd#LicensedTechnologyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:href="abeo-20210630.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:href="abeo-20210630.xsd#Stock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:href="abeo-20210630.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:href="abeo-20210630.xsd#Short-termInvestmentsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:href="abeo-20210630.xsd#ScheduleOfLicensedTechnologyDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:href="abeo-20210630.xsd#LicensedTechnologyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:href="abeo-20210630.xsd#LoanPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:href="abeo-20210630.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:href="abeo-20210630.xsd#ScheduleOfStockBasedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:href="abeo-20210630.xsd#ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:href="abeo-20210630.xsd#ScheduleOfOptionsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails" xlink:href="abeo-20210630.xsd#SummaryOfRestrictedCommonStockDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:href="abeo-20210630.xsd#ScheduleOfComponentsOfLeaseCostDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="abeo-20210630.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="abeo-20210630.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 - Condensed Consolidated Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:title="00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="6" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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="7" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="12" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - NATURE OF OPERATIONS AND 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/LicensedTechnology" xlink:title="00000009 - Disclosure - LICENSED TECHNOLOGY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayable" xlink:title="00000010 - Disclosure - LOAN PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:title="00000011 - Disclosure - FAIR VALUE MEASUREMENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:title="00000012 - Disclosure - STOCK-BASED COMPENSATION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:title="00000013 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:title="00000014 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:title="00000015 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="00000016 - Disclosure - SHORT-TERM INVESTMENTS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:title="00000017 - Disclosure - LICENSED TECHNOLOGY (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:title="00000018 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:title="00000019 - Disclosure - STOCK-BASED COMPENSATION (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_30" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:title="00000020 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="00000021 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_StockOptionsMember" xlink:label="loc_abeoStockOptionsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_abeoStockOptionsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapRestrictedStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_us-gaapWarrantMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_170" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000022 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:label="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_PreFundedWarrantMember" xlink:label="loc_abeoPreFundedWarrantMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesNameDomain" xlink:to="loc_abeoPreFundedWarrantMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsAndShortTermInvestments" xlink:label="loc_us-gaapCashCashEquivalentsAndShortTermInvestments_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapCashCashEquivalentsAndShortTermInvestments_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsNet" xlink:label="loc_us-gaapAssetsNet_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAssetsNet_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_NetCashProvidedByUsedInOperatingActivity" xlink:label="loc_abeoNetCashProvidedByUsedInOperatingActivity_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_abeoNetCashProvidedByUsedInOperatingActivity_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_40" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:title="00000023 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:title="00000024 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:title="00000025 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:title="00000026 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:title="00000027 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:label="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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-20210630.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_srtProductOrServiceAxis" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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-20210630.xsd#abeo_RDEBProductMember" xlink:label="loc_abeoRDEBProductMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_abeoRDEBProductMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_AbeonaTherapeuticsLlcMember" xlink:label="loc_abeoAbeonaTherapeuticsLlcMember_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_abeoAbeonaTherapeuticsLlcMember_190" xlink:type="arc" order="191" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RoyaltyExpense" xlink:label="loc_us-gaapRoyaltyExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapRoyaltyExpense_250" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForRoyalties" xlink:label="loc_us-gaapPaymentsForRoyalties_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapPaymentsForRoyalties_250" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_PaymentForExecutionOfContracts" xlink:label="loc_abeoPaymentForExecutionOfContracts_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoPaymentForExecutionOfContracts_250" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_250" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_250" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_PaymentsForMilestone" xlink:label="loc_abeoPaymentsForMilestone_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoPaymentsForMilestone_250" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife_250" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProgramRightsObligationsCurrent" xlink:label="loc_us-gaapProgramRightsObligationsCurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapProgramRightsObligationsCurrent_250" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="loc_us-gaapInterestPayableCurrentAndNoncurrent_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapInterestPayableCurrentAndNoncurrent_250" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="loc_us-gaapLossContingencyAccrualAtCarryingValue_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapLossContingencyAccrualAtCarryingValue_250" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForLegalSettlements" xlink:label="loc_us-gaapPaymentsForLegalSettlements_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapPaymentsForLegalSettlements_250" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_LicenseTerminationDate" xlink:label="loc_abeoLicenseTerminationDate_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoLicenseTerminationDate_250" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapOtherCostAndExpenseOperating_250" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_250" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_250" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="loc_abeoDebtInstrumentPeriodicRemainsDue_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoDebtInstrumentPeriodicRemainsDue_250" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:label="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty_250" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets_250" xlink:type="arc" order="17" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:title="00000028 - Disclosure - LOAN PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000029 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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/ScheduleOfStockBasedCompensationDetails" xlink:title="00000030 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="loc_us-gaapRestrictedStockMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember_40" xlink:type="arc" order="42" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" xlink:label="loc_abeoStockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_abeoStockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_80" xlink:type="arc" order="82" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaapAllocatedShareBasedCompensationExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapAllocatedShareBasedCompensationExpense_250" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:title="00000031 - 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="00000032 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails" xlink:title="00000033 - Disclosure - SUMMARY OF RESTRICTED COMMON STOCK (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_90" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:title="00000035 - 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="00000036 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProductLiabilityContingencyLineItems" xlink:label="loc_us-gaapProductLiabilityContingencyLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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-20210630.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="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_LegalEntityAxis" xlink:label="loc_deiLegalEntityAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapProductLiabilityContingencyTable" xlink:to="loc_deiLegalEntityAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.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/2021/dei-2021.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-20210630.xsd#abeo_REGENXBIOMember" xlink:label="loc_abeoREGENXBIOMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_deiEntityDomain" xlink:to="loc_abeoREGENXBIOMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal_40" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapDebtInstrumentIncreaseAccruedInterest_40" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="loc_abeoDebtInstrumentPeriodicRemainsDue_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_abeoDebtInstrumentPeriodicRemainsDue_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:label="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty_40" xlink:type="arc" order="3" />
    </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>9
<FILENAME>abeo-20210630_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: 5.9a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="abeo-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/dei-2021.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">Series [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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-20210630.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.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" xlink:label="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" xlink:to="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_lbl" xml:lang="en-US">Stock Option Based Compensation Expense Included In Operating Expense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Contract liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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; issued and outstanding 101,251,023 at June 30, 2021; issued and outstanding 96,131,678 at December 31, 2020;</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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)/income:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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)/gains related to available-for-sale debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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: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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Common stock issued for cash exercise of options</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Common stock issued for cash exercise of options, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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 with restricted share awards</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Common stock issued for cash under open market sale agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Common stock issued for cash under open market sale agreement, shares</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_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 income (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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl" xml:lang="en-US">Amortization of right-of-use lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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/2003/role/label" xlink:label="abeo_IncreaseDecreaseInPayableToLicensor_lbl" xml:lang="en-US">Change in payable to licensor</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 provided by (used in)/investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="us-gaap_ProceedsFromShortTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US">Proceeds from loan payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 increase/(decrease) in cash, cash equivalents and restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 period</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 period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_BackgroundPolicyTextBlock" xlink:label="abeo_BackgroundPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_BackgroundPolicyTextBlock" xlink:to="abeo_BackgroundPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_BackgroundPolicyTextBlock_lbl" xml:lang="en-US">Background</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BasisOfAccounting" xlink:label="us-gaap_BasisOfAccounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccounting" xlink:to="us-gaap_BasisOfAccounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccounting_lbl" xml:lang="en-US">Basis of Presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityMethodInvestmentsPolicy" xlink:label="us-gaap_EquityMethodInvestmentsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsPolicy" xlink:to="us-gaap_EquityMethodInvestmentsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsPolicy_lbl" xml:lang="en-US">Short-term Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 COMMON STOCK</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Amortized cost of available-for-sale debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss" xlink:to="us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss_lbl" xml:lang="en-US">Realized gains or losses on sale or maturity of available-for-sale debt securities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_lbl" xml:lang="en-US">2021, remainder</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">2024</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">2025</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 fees</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Royalties payments</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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">Payment on execution of contracts</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 licensor current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Annual fees</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_PaymentsForMilestone" xlink:label="abeo_PaymentsForMilestone" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PaymentsForMilestone" xlink:to="abeo_PaymentsForMilestone_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abeo_PaymentsForMilestone_lbl" xml:lang="en-US">Milestone payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">License to be paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:label="us-gaap_LitigationSettlementAmountAwardedFromOtherParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:to="us-gaap_LitigationSettlementAmountAwardedFromOtherParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LitigationSettlementAmountAwardedFromOtherParty_lbl" xml:lang="en-US">Litigation Settlement, Amount Awarded from Other Party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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: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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_lbl" xml:lang="en-US">Weighted-average:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Exercise price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Grant date fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 forfeited</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_lbl" xml:lang="en-US">Weighted-average:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Grant date fair value-granted awards</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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">Grant date fair value-forfeited awards</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_lbl" xml:lang="en-US">2021, remainder</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/totalLabel" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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: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_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_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">Allocated share based compensation expense restricted stock.</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 accounts payable and accrued 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 payable to licensor.</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_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_BackgroundPolicyTextBlock" xlink:to="abeo_BackgroundPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_BackgroundPolicyTextBlock_doc" xml:lang="en-US">Background [PolicyTextBlock].</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_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_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_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: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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_PaymentsForMilestone" xlink:to="abeo_PaymentsForMilestone_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_PaymentsForMilestone_doc" xml:lang="en-US">Payments for milestone.</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_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_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_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_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_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 [TableTextBlock].</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" xlink:to="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_doc" xml:lang="en-US">Stock Option-Based Compensation Expense Included in Operating Expense [Member]</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_InterestExpense" xlink:to="us-gaap_InterestExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_2_lbl" xml:lang="en-US">Interest Expense</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_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="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_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="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_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_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_2_lbl" xml:lang="en-US">Operating Leases, Future Minimum Payments, Remainder of Fiscal Year</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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_2_lbl" xml:lang="en-US">Operating Lease, Liability</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>10
<FILENAME>abeo-20210630_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: 5.9a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://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-20210630.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheets" xlink:href="abeo-20210630.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/BalanceSheetsParenthetical" xlink:href="abeo-20210630.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss" xlink:href="abeo-20210630.xsd#StatementsOfOperationsAndComprehensiveLoss" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity" xlink:href="abeo-20210630.xsd#StatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/StatementsOfCashFlows" xlink:href="abeo-20210630.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestments" xlink:href="abeo-20210630.xsd#Short-termInvestments" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnology" xlink:href="abeo-20210630.xsd#LicensedTechnology" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayable" xlink:href="abeo-20210630.xsd#LoanPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurements" xlink:href="abeo-20210630.xsd#FairValueMeasurements" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensation" xlink:href="abeo-20210630.xsd#Stock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingencies" xlink:href="abeo-20210630.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:href="abeo-20210630.xsd#Short-termInvestmentsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyTables" xlink:href="abeo-20210630.xsd#LicensedTechnologyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/FairValueMeasurementsTables" xlink:href="abeo-20210630.xsd#FairValueMeasurementsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Stock-basedCompensationTables" xlink:href="abeo-20210630.xsd#Stock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables" xlink:href="abeo-20210630.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:href="abeo-20210630.xsd#NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAvailable-for-saleInvestmentsHeldDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative" xlink:href="abeo-20210630.xsd#Short-termInvestmentsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:href="abeo-20210630.xsd#ScheduleOfLicensedTechnologyDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:href="abeo-20210630.xsd#ScheduleOfAmortizationExpenseForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative" xlink:href="abeo-20210630.xsd#LicensedTechnologyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative" xlink:href="abeo-20210630.xsd#LoanPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:href="abeo-20210630.xsd#ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails" xlink:href="abeo-20210630.xsd#ScheduleOfStockBasedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:href="abeo-20210630.xsd#ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails" xlink:href="abeo-20210630.xsd#ScheduleOfOptionsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails" xlink:href="abeo-20210630.xsd#SummaryOfRestrictedCommonStockDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:href="abeo-20210630.xsd#ScheduleOfComponentsOfLeaseCostDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:href="abeo-20210630.xsd#ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="abeo-20210630.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/2021/dei-2021.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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/2021/dei-2021.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:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 - Condensed Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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 - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:presentationArc order="20" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="30" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:presentationArc order="50" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="60" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_InterestAndMiscellaneousIncome" xlink:label="loc_abeoInterestAndMiscellaneousIncome" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_abeoInterestAndMiscellaneousIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaapEarningsPerShareBasicAndDiluted" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTaxAbstract" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:presentationArc order="140" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="150" 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 - Condensed Consolidated Statements of Stockholders&apos; Equity (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:presentationArc order="50" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="60" 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-20210630.xsd#abeo_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="loc_abeoStockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:presentationArc order="70" 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-20210630.xsd#abeo_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="loc_abeoStockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:presentationArc order="80" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther" />
      <link:presentationArc order="90" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="100" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax" />
      <link:presentationArc order="120" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="130" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_2" />
      <link:presentationArc order="140" 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 - Condensed Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAssetAmortizationExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="100" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="110" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentAssets" />
      <link:presentationArc order="120" 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-20210630.xsd#abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" xlink:label="loc_abeoIncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities" />
      <link:presentationArc order="130" 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-20210630.xsd#abeo_IncreaseDecreaseInPayableToLicensor" xlink:label="loc_abeoIncreaseDecreaseInPayableToLicensor" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_abeoIncreaseDecreaseInPayableToLicensor" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="150" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="160" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="170" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:presentationArc order="180" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" xlink:label="loc_us-gaapProceedsFromSaleMaturityAndCollectionOfShorttermInvestments" />
      <link:presentationArc order="190" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="200" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="210" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="loc_us-gaapProceedsFromShortTermDebt" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromShortTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:presentationArc order="230" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:presentationArc order="240" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="250" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="260" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:presentationArc order="270" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2" />
      <link:presentationArc order="280" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="290" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="300" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaapRestrictedCashAndCashEquivalents" />
      <link:presentationArc order="310" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="320" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="330" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="340" 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/NatureOfOperationsAndSignificantAccountingPolicies" xlink:title="00000007 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/LicensedTechnology" xlink:title="00000009 - Disclosure - LICENSED TECHNOLOGY">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000010 - Disclosure - LOAN PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000011 - Disclosure - FAIR VALUE MEASUREMENTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/Stock-basedCompensation" xlink:title="00000012 - Disclosure - STOCK-BASED COMPENSATION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/CommitmentsAndContingencies" xlink:title="00000013 - Disclosure - COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/NatureOfOperationsAndSignificantAccountingPoliciesPolicies" xlink:title="00000014 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.xsd#abeo_BackgroundPolicyTextBlock" xlink:label="loc_abeoBackgroundPolicyTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_abeoBackgroundPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BasisOfAccounting" xlink:label="loc_us-gaapBasisOfAccounting" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapBasisOfAccounting" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityMethodInvestmentsPolicy" xlink:label="loc_us-gaapEquityMethodInvestmentsPolicy" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapEquityMethodInvestmentsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LesseeLeasesPolicyTextBlock" xlink:label="loc_us-gaapLesseeLeasesPolicyTextBlock" />
      <link:presentationArc order="60" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:label="loc_us-gaapCashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" />
      <link:presentationArc order="70" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapEarningsPerSharePolicyTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables" xlink:title="00000015 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Short-termInvestmentsTables" xlink:title="00000016 - Disclosure - SHORT-TERM INVESTMENTS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/LicensedTechnologyTables" xlink:title="00000017 - Disclosure - LICENSED TECHNOLOGY (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000018 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000019 - Disclosure - STOCK-BASED COMPENSATION (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:label="loc_us-gaapScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" />
      <link:presentationArc order="10" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" />
      <link:presentationArc order="20" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/CommitmentsAndContingenciesTables" xlink:title="00000020 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="00000021 - Disclosure - SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_StockOptionsMember" xlink:label="loc_abeoStockOptionsMember" />
      <link:presentationArc order="10" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="50" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WarrantMember" xlink:label="loc_us-gaapWarrantMember" />
      <link:presentationArc order="90" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000022 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_PreFundedWarrantMember" xlink:label="loc_abeoPreFundedWarrantMember" />
      <link:presentationArc order="30" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapCashCashEquivalentsAndShortTermInvestments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_us-gaapAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="abeo-20210630.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-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" xlink:to="loc_abeoNetCashProvidedByUsedInOperatingActivity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:label="loc_us-gaapClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareLineItems" 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="00000023 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000024 - Disclosure - SHORT-TERM INVESTMENTS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract" xlink:label="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss" xlink:label="loc_us-gaapDebtSecuritiesAvailableForSaleRealizedGainLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInvestmentsDebtAndEquitySecuritiesAbstract" xlink:to="loc_us-gaapDebtSecuritiesAvailableForSaleRealizedGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails" xlink:title="00000025 - Disclosure - SCHEDULE OF LICENSED TECHNOLOGY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000026 - Disclosure - SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:presentationArc order="10" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:presentationArc order="20" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:presentationArc order="30" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:presentationArc order="40" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000027 - Disclosure - LICENSED TECHNOLOGY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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/2021/dei-2021.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/2021/dei-2021.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-20210630.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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-gaapScheduleOfIndefiniteLivedIntangibleAssetsTable" xlink:to="loc_srtProductOrServiceAxis" order="60" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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-20210630.xsd#abeo_RDEBProductMember" xlink:label="loc_abeoRDEBProductMember" />
      <link:presentationArc order="170" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="70" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.xsd#abeo_AbeonaTherapeuticsLlcMember" xlink:label="loc_abeoAbeonaTherapeuticsLlcMember" />
      <link:presentationArc order="200" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="abeo-20210630.xsd#abeo_PaymentsForMilestone" xlink:label="loc_abeoPaymentsForMilestone" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_abeoPaymentsForMilestone" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetUsefulLife" />
      <link:presentationArc order="60" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProgramRightsObligationsCurrent" xlink:label="loc_us-gaapProgramRightsObligationsCurrent" />
      <link:presentationArc order="70" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPayableCurrentAndNoncurrent" xlink:label="loc_us-gaapInterestPayableCurrentAndNoncurrent" />
      <link:presentationArc order="80" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaapOtherCostAndExpenseOperating" />
      <link:presentationArc order="120" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPaymentPrincipal" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentPrincipal" />
      <link:presentationArc order="130" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:label="loc_us-gaapDebtInstrumentIncreaseAccruedInterest" />
      <link:presentationArc order="140" 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-20210630.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="loc_abeoDebtInstrumentPeriodicRemainsDue" />
      <link:presentationArc order="150" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:label="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIndefiniteLivedIntangibleAssetsByMajorClassLineItems" xlink:to="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets" />
      <link:presentationArc order="170" 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="00000028 - Disclosure - LOAN PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000029 - Disclosure - SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING AND NON-RECURRING BASIS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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-20210630.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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-20210630.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/ScheduleOfStockBasedCompensationDetails" xlink:title="00000030 - Disclosure - SCHEDULE OF STOCK BASED COMPENSATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="loc_us-gaapRestrictedStockMember" />
      <link:presentationArc order="130" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpensesMember" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpensesMember" />
      <link:presentationArc order="50" 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="abeo-20210630.xsd#abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" xlink:label="loc_abeoStockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementLocationDomain" xlink:to="loc_abeoStockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails" xlink:title="00000031 - Disclosure - SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000032 - Disclosure - SCHEDULE OF OPTIONS ACTIVITY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails" xlink:title="00000033 - Disclosure - SUMMARY OF RESTRICTED COMMON STOCK (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" xlink:label="loc_us-gaapDisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:presentationArc order="0" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
      <link:presentationArc order="10" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF COMPONENTS OF LEASE COST (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000035 - Disclosure - SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="00000036 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.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-20210630.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="https://xbrl.sec.gov/dei/2021/dei-2021.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-gaapProductLiabilityContingencyTable" xlink:to="loc_deiLegalEntityAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.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-20210630.xsd#abeo_REGENXBIOMember" xlink:label="loc_abeoREGENXBIOMember" />
      <link:presentationArc order="20" 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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.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="abeo-20210630.xsd#abeo_DebtInstrumentPeriodicRemainsDue" xlink:label="loc_abeoDebtInstrumentPeriodicRemainsDue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_abeoDebtInstrumentPeriodicRemainsDue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LitigationSettlementAmountAwardedFromOtherParty" xlink:label="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapProductLiabilityContingencyLineItems" xlink:to="loc_us-gaapLitigationSettlementAmountAwardedFromOtherParty" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>form10-q_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/20210630"
  xmlns:dei="http://xbrl.sec.gov/dei/2021"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2021-01-31"
  xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31"
  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-20210630.xsd" xlink:type="simple"/>
    <context id="From2021-01-01to2021-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="AsOf2021-07-21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2021-07-21</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2021-06-30</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="From2021-04-012021-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="AsOf2021-03-31_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>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_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>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_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>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31_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>2021-03-31</instant>
        </period>
    </context>
    <context id="AsOf2021-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2021-03-31</instant>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2020-03-31_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>2020-03-31</instant>
        </period>
    </context>
    <context id="AsOf2020-03-31_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>2020-03-31</instant>
        </period>
    </context>
    <context id="AsOf2020-03-31_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>2020-03-31</instant>
        </period>
    </context>
    <context id="AsOf2020-03-31_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>2020-03-31</instant>
        </period>
    </context>
    <context id="AsOf2020-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2020-03-31</instant>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="AsOf2020-06-30_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>2020-06-30</instant>
        </period>
    </context>
    <context id="AsOf2020-06-30_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>2020-06-30</instant>
        </period>
    </context>
    <context id="AsOf2020-06-30_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>2020-06-30</instant>
        </period>
    </context>
    <context id="AsOf2020-06-30_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>2020-06-30</instant>
        </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="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="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</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="AsOf2019-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2019-12-31</instant>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</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="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </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="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="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="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="AsOf2020-04-02">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2020-04-02</instant>
        </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="From2020-01-012020-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-03-31</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-07-122021-07-13_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>2021-07-12</startDate>
            <endDate>2021-07-13</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="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</instant>
        </period>
    </context>
    <context id="AsOf2021-06-30_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>2021-06-30</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="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843">
        <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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_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>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_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>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
        <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">abeo:StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984">
        <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>2021-04-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000">
        <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>2020-04-01</startDate>
            <endDate>2020-06-30</endDate>
        </period>
    </context>
    <context id="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000">
        <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>2020-06-30</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>
    <dei:EntityCentralIndexKey contextRef="From2021-01-01to2021-06-30">0000318306</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2021-01-01to2021-06-30">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="From2021-01-01to2021-06-30">Q2</dei:DocumentFiscalPeriodFocus>
    <dei:CurrentFiscalYearEndDate contextRef="From2021-01-01to2021-06-30">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:EntityAddressAddressLine2 contextRef="From2021-01-01to2021-06-30" id="xdx2ixbrl0022">33rd Floor</dei:EntityAddressAddressLine2>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2021-06-30"
      id="xdx2ixbrl0102"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="AsOf2021-06-30"
      id="xdx2ixbrl0111"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="AsOf2020-12-31"
      id="xdx2ixbrl0112"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-04-012021-06-30"
      id="xdx2ixbrl0151"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-04-012020-06-30"
      id="xdx2ixbrl0152"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0153"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-01-012020-06-30"
      id="xdx2ixbrl0154"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2021-04-012021-06-30"
      id="xdx2ixbrl0176"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2020-04-012020-06-30"
      id="xdx2ixbrl0177"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0178"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0239"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0241"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0242"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0245"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0247"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0248"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0251"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0253"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0254"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0261"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0262"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-04-012021-06-30"
      id="xdx2ixbrl0263"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0269"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0270"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0275"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0276"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0278"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0281"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0282"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0283"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0303"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0305"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0306"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0309"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0311"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0312"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0317"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0318"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0325"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0326"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-04-012020-06-30"
      id="xdx2ixbrl0327"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0331"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0332"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0334"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0337"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0338"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0339"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0359"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0361"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0362"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0365"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0367"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0368"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0373"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0374"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0381"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0382"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0383"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0389"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0390"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0395"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0396"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0398"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0401"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0402"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0403"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-12-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0418"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0423"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0425"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0426"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0429"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0431"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0432"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0437"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0438"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0445"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0446"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-06-30"
      id="xdx2ixbrl0447"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0451"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0452"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0454"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0457"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0458"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0459"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0463"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0464"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0465"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0486"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:NoncashInterestExpense
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0498"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInOtherNoncurrentAssets
      contextRef="From2020-01-012020-06-30"
      id="xdx2ixbrl0514"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromShortTermDebt
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0543"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2020-01-012020-06-30"
      id="xdx2ixbrl0547"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestPaidNet
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0576"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:InterestPaidNet
      contextRef="From2020-01-012020-06-30"
      id="xdx2ixbrl0577"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2021-01-01to2021-06-30"
      id="xdx2ixbrl0579"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2020-01-012020-06-30"
      id="xdx2ixbrl0580"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-04-012021-06-30_us-gaap_WarrantMember"
      id="xdx2ixbrl0628"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-06-30_us-gaap_WarrantMember"
      id="xdx2ixbrl0632"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0753"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0757"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0759"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0763"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0765"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0769"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0773"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0775"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0779"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0783"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0787"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2020-12-31_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      id="xdx2ixbrl0789"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0793"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0795"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel1Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0803"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0805"
      unitRef="USD"
      xsi:nil="true"/>
    <abeo:FairValueDisclosureOfGainLoss
      contextRef="AsOf2020-12-31_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      id="xdx2ixbrl0809"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000"
      id="xdx2ixbrl0929"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000"
      id="xdx2ixbrl0931"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000"
      id="xdx2ixbrl0944"
      unitRef="USDPShares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000"
      id="xdx2ixbrl0946"
      unitRef="USDPShares"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2021-01-01to2021-06-30">10-Q</dei:DocumentType>
    <dei:DocumentQuarterlyReport contextRef="From2021-01-01to2021-06-30">true</dei:DocumentQuarterlyReport>
    <dei:DocumentPeriodEndDate contextRef="From2021-01-01to2021-06-30">2021-06-30</dei:DocumentPeriodEndDate>
    <dei:DocumentFiscalYearFocus contextRef="From2021-01-01to2021-06-30">2021</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="From2021-01-01to2021-06-30">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2021-01-01to2021-06-30">001-15771</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2021-01-01to2021-06-30">ABEONA THERAPEUTICS INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-01-01to2021-06-30">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2021-01-01to2021-06-30">83-0221517</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2021-01-01to2021-06-30">1330 Avenue of the Americas</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown contextRef="From2021-01-01to2021-06-30">New York</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2021-01-01to2021-06-30">NY</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2021-01-01to2021-06-30">10019</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2021-01-01to2021-06-30">(646)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2021-01-01to2021-06-30">813-4701</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="From2021-01-01to2021-06-30">Common     Stock, $0.01 par value</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2021-01-01to2021-06-30">ABEO</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2021-01-01to2021-06-30">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityCurrentReportingStatus contextRef="From2021-01-01to2021-06-30">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2021-01-01to2021-06-30">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2021-01-01to2021-06-30">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2021-01-01to2021-06-30">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2021-01-01to2021-06-30">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityShellCompany contextRef="From2021-01-01to2021-06-30">false</dei:EntityShellCompany>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2021-07-21" decimals="INF" unitRef="Shares">101227014</dei:EntityCommonStockSharesOutstanding>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">27179000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">12596000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:ShortTermInvestments contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">50380000</us-gaap:ShortTermInvestments>
    <us-gaap:ShortTermInvestments contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">82438000</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1321000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2708000</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">78880000</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">97742000</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">10240000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">11322000</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">6489000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">7032000</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1442000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1500000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">32466000</us-gaap:Goodwill>
    <us-gaap:Goodwill contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">32466000</us-gaap:Goodwill>
    <abeo:OtherAssetsAndRestrictedCash contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1158000</abeo:OtherAssetsAndRestrictedCash>
    <abeo:OtherAssetsAndRestrictedCash contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1136000</abeo:OtherAssetsAndRestrictedCash>
    <us-gaap:Assets contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">130675000</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">151198000</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1469000</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">4695000</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">2190000</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">3410000</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1720000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1713000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1758000</us-gaap:LoansPayableCurrent>
    <us-gaap:LoansPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">330000</us-gaap:LoansPayableCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">34434000</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">31515000</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DeferredRevenueCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">296000</us-gaap:DeferredRevenueCurrent>
    <us-gaap:DeferredRevenueCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">296000</us-gaap:DeferredRevenueCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">41867000</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">41959000</us-gaap:LiabilitiesCurrent>
    <us-gaap:LongTermLoansPayable contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1428000</us-gaap:LongTermLoansPayable>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">4722000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">5260000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:Liabilities contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">46589000</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">48647000</us-gaap:Liabilities>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2021-06-30"
      decimals="INF"
      unitRef="USDPShares">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.01</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-06-30" decimals="INF" unitRef="Shares">200000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares">200000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2021-06-30" decimals="INF" unitRef="Shares">101251023</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-06-30" decimals="INF" unitRef="Shares">101251023</us-gaap:CommonStockSharesOutstanding>
    <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:CommonStockValue contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1013000</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">961000</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">684987000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">672304000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">-601913000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-570704000</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">-1000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">-10000</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">84086000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">102551000</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">130675000</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">151198000</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">7434000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">6109000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">14646000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">12927000</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">5457000</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">5538000</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">12025000</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">11950000</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">824000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">834000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">1641000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">2899000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">32916000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:OperatingExpenses
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">13715000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">12481000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">28312000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">60692000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-13715000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">-12481000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-28312000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-60692000</us-gaap:OperatingIncomeLoss>
    <abeo:InterestAndMiscellaneousIncome
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">8000</abeo:InterestAndMiscellaneousIncome>
    <abeo:InterestAndMiscellaneousIncome
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">271000</abeo:InterestAndMiscellaneousIncome>
    <abeo:InterestAndMiscellaneousIncome
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">23000</abeo:InterestAndMiscellaneousIncome>
    <abeo:InterestAndMiscellaneousIncome
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">923000</abeo:InterestAndMiscellaneousIncome>
    <us-gaap:InterestExpense
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">1500000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">800000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">2920000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">1400000</us-gaap:InterestExpense>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-15207000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">-13010000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-31209000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-61169000</us-gaap:NetIncomeLoss>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="USDPShares">-0.16</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="USDPShares">-0.14</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="USDPShares">-0.33</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="USDPShares">-0.66</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="Shares">96509783</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="Shares">92704203</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="Shares">95378503</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="Shares">92533354</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-4000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">-253000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">9000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">133000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-15211000</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">-13263000</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-31200000</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-61036000</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2021-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">99038933</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">990000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">680103000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-586706000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">3000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-03-31" decimals="0" unitRef="USD">94390000</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1327000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">1327000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1101000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">1101000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">20521</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">24000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">24000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">706348</abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">7000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-7000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1485221</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-04-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">16000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-04-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2439000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">2455000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-15207000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-15207000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-04-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-4000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">-4000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">101251023</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1013000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">684987000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-601913000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-1000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">84086000</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">83622135</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-03-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">836000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">665784000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-534629000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-03-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">386000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-03-31" decimals="0" unitRef="USD">132377000</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1578000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">1578000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">187000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">187000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">75793</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">174000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">175000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1083313</abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-04-012020-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">11000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-04-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-11000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-04-012020-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-13010000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">-13010000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-04-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-253000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">-253000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">84781241</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">848000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">667712000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-547639000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">133000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">121054000</us-gaap:StockholdersEquity>
    <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:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2410000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">2410000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">1968000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">1968000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">508725</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">5000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">686000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">691000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1547075</abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">15000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-15000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">3063545</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-01-012021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">32000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-01-012021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">7634000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">7666000</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-012021-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-31209000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-31209000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-01-012021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">9000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">9000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2021-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">101251023</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1013000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">684987000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-601913000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-1000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">84086000</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="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">2834000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">2834000</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">651000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">651000</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationRestrictedStockUnitsRequisiteServicePeriodRecognition>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">75793</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">1000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">174000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">175000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">1083313</abeo:StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">11000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations
      contextRef="From2020-01-012020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-11000</abeo:StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-61169000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-61169000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">133000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">133000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">133000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">133000</us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">84781241</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">848000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">667712000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-547639000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-06-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">133000</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">121054000</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-31209000</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-61169000</us-gaap:NetIncomeLoss>
    <us-gaap:OtherCostAndExpenseOperating
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">32916000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">1641000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">2899000</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">2410000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">2834000</us-gaap:AllocatedShareBasedCompensationExpense>
    <abeo:AllocatedShareBasedCompensationExpenseRestrictedStock
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">1968000</abeo:AllocatedShareBasedCompensationExpenseRestrictedStock>
    <abeo:AllocatedShareBasedCompensationExpenseRestrictedStock
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">651000</abeo:AllocatedShareBasedCompensationExpenseRestrictedStock>
    <abeo:NoncashInterestExpense
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">600000</abeo:NoncashInterestExpense>
    <abeo:AccretionAndInterestOnShorttermInvestments
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-266000</abeo:AccretionAndInterestOnShorttermInvestments>
    <abeo:AccretionAndInterestOnShorttermInvestments
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">156000</abeo:AccretionAndInterestOnShorttermInvestments>
    <us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">543000</us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
    <us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">496000</us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-1387000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-2208000</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInOtherNoncurrentAssets
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">22000</us-gaap:IncreaseDecreaseInOtherNoncurrentAssets>
    <abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">4977000</abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities>
    <abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">4786000</abeo:IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities>
    <abeo:IncreaseDecreaseInPayableToLicensor
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">2919000</abeo:IncreaseDecreaseInPayableToLicensor>
    <abeo:IncreaseDecreaseInPayableToLicensor
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">800000</abeo:IncreaseDecreaseInPayableToLicensor>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">-25074000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-22707000</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">501000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">1032000</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireShortTermInvestments
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">15164000</us-gaap:PaymentsToAcquireShortTermInvestments>
    <us-gaap:PaymentsToAcquireShortTermInvestments
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">123062000</us-gaap:PaymentsToAcquireShortTermInvestments>
    <us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">46965000</us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments>
    <us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">30014000</us-gaap:ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">31300000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-94080000</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromShortTermDebt
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">1758000</us-gaap:ProceedsFromShortTermDebt>
    <us-gaap:ProceedsFromIssuanceOfCommonStock
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">7666000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromStockOptionsExercised
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">691000</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:ProceedsFromStockOptionsExercised
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">175000</us-gaap:ProceedsFromStockOptionsExercised>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">8357000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">1933000</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">14583000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">-114854000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <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:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">28154000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">15514000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">27179000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">14542000</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">975000</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">972000</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">28154000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2020-06-30" decimals="0" unitRef="USD">15514000</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_805_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zyUv0o8X5Upd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
1 &#x2013; &lt;span id="xdx_82B_zo2RfPJQwwwg"&gt;NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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 id="xdx_849_ecustom--BackgroundPolicyTextBlock_zjJyY35AbWBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_z0VfsS5Ck9lb"&gt;Background&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; 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, 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: 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 id="xdx_84F_eus-gaap--BasisOfAccounting_ze5TcuKTs4vk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_86C_zl0dyC8neDc4"&gt;Basis
of Presentation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
condensed consolidated balance sheet as of June 30, 2021, the condensed consolidated statements of operations and comprehensive loss
and stockholders&#x2019; equity for the three and six months ended June 30, 2021 and 2020, and the condensed consolidated statement of
cash flows for the six months ended June 30, 2021 were prepared by management without audit. In the opinion of management, all adjustments,
consisting only of normal recurring adjustments, except as otherwise disclosed, necessary for the fair presentation of the financial
position, results of operations, and changes in financial position for such periods, have been made.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Certain
information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally
accepted in the United States of America (&#x201c;U.S. GAAP&#x201d;) have been condensed or omitted. These interim financial statements
should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended
December 31, 2020. The results of operations for the period ended June 30, 2021 are not necessarily indicative of the operating results
that may be expected for a full year. The condensed consolidated balance sheet as of December 31, 2020 contains financial information
taken from the audited Abeona consolidated financial statements as of that date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_84B_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_zXZh4FKqNPil" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_866_z0IkApMJLS43"&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;As
of June 30, 2021, we had cash, cash equivalents and short-term investments of $&lt;span id="xdx_905_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20210630_zPOWBs3hGnBe" title="Cash, cash equivalents and short-term investments"&gt;77.6&lt;/span&gt; million and net assets of $&lt;span id="xdx_90E_eus-gaap--AssetsNet_c20210630_pn5n6" title="Net assets"&gt;84.1&lt;/span&gt; million. For the
six months ended June 30, 2021, we had cash outflows from operations of $&lt;span id="xdx_90A_ecustom--NetCashProvidedByUsedInOperatingActivity_c20210101__20210630_pn5n6" title="Net cash used in operating activities"&gt;25.1&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Based
on our existing cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our
financial flexibility to reduce operating expenses if required, we believe that we have sufficient resources to fund operations
through at least the next 12 months. &lt;/span&gt;We will need to secure additional funding in the future to carry out all of 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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--UseOfEstimates_zZB7KixOEbD8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_862_zSB8Xoncj2U7"&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
preparation of consolidated financial statements in conformity with U.S. GAAP 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 style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zLogOw4uMYla" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_86E_zvQrfqeqKUeb"&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_84B_eus-gaap--EquityMethodInvestmentsPolicy_zJ8TLo0fq9Nd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_866_zs3CzCUISSF5"&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: 0; 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: 0; 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 style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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--LesseeLeasesPolicyTextBlock_zE6MobxikN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_zXuHnXJNw2m5"&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: 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: 0; 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: 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: 0; 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: 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: 0; 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: 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: 0; 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 7.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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 id="xdx_844_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zyX4ot5VQBh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_869_zK17I7Z2lMm9"&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: 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: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Restricted
cash, which 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, consists of cash and cash equivalents
held as collateral for a corporate credit card and office space in New York. As such, the cash and cash equivalents are restricted in
use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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 id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_zs1zh1zhAXHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_861_zKHR76R6iRK7"&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: 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: 0; 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_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pdd" 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: 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: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zSCdWluaLuH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B5_zNN2MHuhmpki" style="display: none"&gt;SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

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

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended &lt;br/&gt;
June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended &lt;br/&gt;
June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 40%; text-align: justify"&gt;Stock options&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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" style="width: 11%; text-align: right" title="Total"&gt;7,726,468&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_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" style="width: 11%; text-align: right" title="Total"&gt;7,790,596&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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total"&gt;7,726,468&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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total"&gt;7,790,596&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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" style="text-align: right" title="Total"&gt;3,328,125&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" style="text-align: right" title="Total"&gt;1,083,313&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total"&gt;3,328,125&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total"&gt;1,083,313&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;Warrants&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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0628"&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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;20,000&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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0632"&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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;20,000&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: 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_c20210401__20210630_zBMEWdf0joEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,054,593&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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,893,909&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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,054,593&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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,893,909&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_8A1_zl4Q8FbRgpE6" style="font: 10pt Times New Roman, Times, Serif; margin: 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:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock>
    <abeo:BackgroundPolicyTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_849_ecustom--BackgroundPolicyTextBlock_zjJyY35AbWBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_z0VfsS5Ck9lb"&gt;Background&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

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

</abeo:BackgroundPolicyTextBlock>
    <us-gaap:BasisOfAccounting contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_84F_eus-gaap--BasisOfAccounting_ze5TcuKTs4vk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_86C_zl0dyC8neDc4"&gt;Basis
of Presentation&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
condensed consolidated balance sheet as of June 30, 2021, the condensed consolidated statements of operations and comprehensive loss
and stockholders&#x2019; equity for the three and six months ended June 30, 2021 and 2020, and the condensed consolidated statement of
cash flows for the six months ended June 30, 2021 were prepared by management without audit. In the opinion of management, all adjustments,
consisting only of normal recurring adjustments, except as otherwise disclosed, necessary for the fair presentation of the financial
position, results of operations, and changes in financial position for such periods, have been made.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Certain
information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally
accepted in the United States of America (&#x201c;U.S. GAAP&#x201d;) have been condensed or omitted. These interim financial statements
should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended
December 31, 2020. The results of operations for the period ended June 30, 2021 are not necessarily indicative of the operating results
that may be expected for a full year. The condensed consolidated balance sheet as of December 31, 2020 contains financial information
taken from the audited Abeona consolidated financial statements as of that date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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:BasisOfAccounting>
    <us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_84B_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_zXZh4FKqNPil" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_866_z0IkApMJLS43"&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;As
of June 30, 2021, we had cash, cash equivalents and short-term investments of $&lt;span id="xdx_905_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20210630_zPOWBs3hGnBe" title="Cash, cash equivalents and short-term investments"&gt;77.6&lt;/span&gt; million and net assets of $&lt;span id="xdx_90E_eus-gaap--AssetsNet_c20210630_pn5n6" title="Net assets"&gt;84.1&lt;/span&gt; million. For the
six months ended June 30, 2021, we had cash outflows from operations of $&lt;span id="xdx_90A_ecustom--NetCashProvidedByUsedInOperatingActivity_c20210101__20210630_pn5n6" title="Net cash used in operating activities"&gt;25.1&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Based
on our existing cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our
financial flexibility to reduce operating expenses if required, we believe that we have sufficient resources to fund operations
through at least the next 12 months. &lt;/span&gt;We will need to secure additional funding in the future to carry out all of 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;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock>
    <us-gaap:CashCashEquivalentsAndShortTermInvestments contextRef="AsOf2021-06-30" decimals="-5" unitRef="USD">77600000</us-gaap:CashCashEquivalentsAndShortTermInvestments>
    <us-gaap:AssetsNet contextRef="AsOf2021-06-30" decimals="-5" unitRef="USD">84100000</us-gaap:AssetsNet>
    <abeo:NetCashProvidedByUsedInOperatingActivity
      contextRef="From2021-01-01to2021-06-30"
      decimals="-5"
      unitRef="USD">25100000</abeo:NetCashProvidedByUsedInOperatingActivity>
    <us-gaap:UseOfEstimates contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_841_eus-gaap--UseOfEstimates_zZB7KixOEbD8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_862_zSB8Xoncj2U7"&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
preparation of consolidated financial statements in conformity with U.S. GAAP 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 style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zLogOw4uMYla" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_86E_zvQrfqeqKUeb"&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: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 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 style="font: 10pt Times New Roman, Times, Serif; margin: 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:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:EquityMethodInvestmentsPolicy contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_84B_eus-gaap--EquityMethodInvestmentsPolicy_zJ8TLo0fq9Nd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_866_zs3CzCUISSF5"&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: 0; 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: 0; 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 style="font: 10pt Times New Roman, Times, Serif; margin: 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:EquityMethodInvestmentsPolicy>
    <us-gaap:LesseeLeasesPolicyTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_847_eus-gaap--LesseeLeasesPolicyTextBlock_zE6MobxikN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_zXuHnXJNw2m5"&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: 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: 0; 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: 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: 0; 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: 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: 0; 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: 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: 0; 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 7.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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:LesseeLeasesPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_844_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zyX4ot5VQBh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_869_zK17I7Z2lMm9"&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: 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: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;Restricted
cash, which 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, consists of cash and cash equivalents
held as collateral for a corporate credit card and office space in New York. As such, the cash and cash equivalents are restricted in
use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_zs1zh1zhAXHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_861_zKHR76R6iRK7"&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: 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: 0; 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_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pdd" 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: 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: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/&gt;&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zSCdWluaLuH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B5_zNN2MHuhmpki" style="display: none"&gt;SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

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

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended &lt;br/&gt;
June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended &lt;br/&gt;
June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 40%; text-align: justify"&gt;Stock options&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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" style="width: 11%; text-align: right" title="Total"&gt;7,726,468&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_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" style="width: 11%; text-align: right" title="Total"&gt;7,790,596&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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total"&gt;7,726,468&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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total"&gt;7,790,596&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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" style="text-align: right" title="Total"&gt;3,328,125&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" style="text-align: right" title="Total"&gt;1,083,313&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total"&gt;3,328,125&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total"&gt;1,083,313&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;Warrants&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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0628"&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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;20,000&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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0632"&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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;20,000&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: 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_c20210401__20210630_zBMEWdf0joEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,054,593&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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,893,909&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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,054,593&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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,893,909&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_8A1_zl4Q8FbRgpE6" style="font: 10pt Times New Roman, Times, Serif; margin: 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:EarningsPerSharePolicyTextBlock>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
      contextRef="AsOf2020-10-31_custom_PreFundedWarrantMember"
      decimals="INF"
      unitRef="Shares">9017055</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zSCdWluaLuH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B5_zNN2MHuhmpki" style="display: none"&gt;SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

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

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended &lt;br/&gt;
June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended &lt;br/&gt;
June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 40%; text-align: justify"&gt;Stock options&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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" style="width: 11%; text-align: right" title="Total"&gt;7,726,468&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_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" style="width: 11%; text-align: right" title="Total"&gt;7,790,596&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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total"&gt;7,726,468&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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total"&gt;7,790,596&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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" style="text-align: right" title="Total"&gt;3,328,125&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" style="text-align: right" title="Total"&gt;1,083,313&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total"&gt;3,328,125&lt;/td&gt;&lt;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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total"&gt;1,083,313&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;Warrants&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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0628"&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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;20,000&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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0632"&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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"&gt;20,000&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: 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_c20210401__20210630_zBMEWdf0joEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,054,593&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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,893,909&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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,054,593&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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;8,893,909&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="From2021-04-012021-06-30_custom_StockOptionsMember"
      decimals="INF"
      unitRef="Shares">7726468</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-04-012020-06-30_custom_StockOptionsMember"
      decimals="INF"
      unitRef="Shares">7790596</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-06-30_custom_StockOptionsMember"
      decimals="INF"
      unitRef="Shares">7726468</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-06-30_custom_StockOptionsMember"
      decimals="INF"
      unitRef="Shares">7790596</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">3328125</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">1083313</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">3328125</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember"
      decimals="INF"
      unitRef="Shares">1083313</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-04-012020-06-30_us-gaap_WarrantMember"
      decimals="INF"
      unitRef="Shares">20000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-06-30_us-gaap_WarrantMember"
      decimals="INF"
      unitRef="Shares">20000</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="Shares">11054593</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="Shares">8893909</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="Shares">11054593</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="Shares">8893909</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
    <us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_80B_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zXFnreWQIWx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
2 &#x2013; &lt;span id="xdx_827_zjI2cBxKYIXg"&gt;SHORT-TERM INVESTMENTS&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; 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_899_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zPcFa8t0dpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the available-for-sale investments held:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B6_zhP6nx2364nj" style="display: none"&gt;SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD&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%"&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;June 30, 2021&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, 2020&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: 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;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20210630_pp0p0" style="width: 18%; text-align: right" title="U.S. government and agency securities and treasuries"&gt;50,380,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 18%; 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_8AE_zbeEH9UO4A1j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
amortized cost of the available-for-sale debt securities, which is adjusted for amortization of premiums and accretion of discounts to
maturity, was $&lt;span id="xdx_90B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20210630_pp0p0" title="Amortized cost of available-for-sale debt securities"&gt;50,381,000&lt;/span&gt; and $&lt;span id="xdx_908_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201231_pp0p0" title="Amortized cost of available-for-sale debt securities"&gt;82,448,000&lt;/span&gt; as of June 30, 2021 and December 31, 2020, respectively. There were &lt;span id="xdx_908_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGainLoss_do_c20210101__20210630_zICajSQB7lD9" title="Realized gains or losses on sale or maturity of available-for-sale debt securities"&gt;&lt;span id="xdx_905_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGainLoss_do_c20200101__20200630_zpDCvKIvUrX5" title="Realized gains or losses on sale or maturity of available-for-sale debt securities"&gt;no&lt;/span&gt;&lt;/span&gt; significant realized
gains or losses recognized on the sale or maturity of available-for-sale debt securities during the six months ended June 30, 2021 or
2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock>
    <us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_899_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zPcFa8t0dpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the available-for-sale investments held:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B6_zhP6nx2364nj" style="display: none"&gt;SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD&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%"&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;June 30, 2021&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, 2020&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: 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;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20210630_pp0p0" style="width: 18%; text-align: right" title="U.S. government and agency securities and treasuries"&gt;50,380,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 18%; 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="AsOf2021-06-30" decimals="0" unitRef="USD">50380000</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleSecuritiesDebtSecurities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">82438000</us-gaap:AvailableForSaleSecuritiesDebtSecurities>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">50381000</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">82448000</us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis>
    <us-gaap:DebtSecuritiesAvailableForSaleRealizedGainLoss
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">0</us-gaap:DebtSecuritiesAvailableForSaleRealizedGainLoss>
    <us-gaap:DebtSecuritiesAvailableForSaleRealizedGainLoss
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">0</us-gaap:DebtSecuritiesAvailableForSaleRealizedGainLoss>
    <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_80D_eus-gaap--IntangibleAssetsDisclosureTextBlock_z1YhEdTyHd64" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
3 &#x2013; &lt;span id="xdx_82B_zOmoaaR4gwSl"&gt;LICENSED TECHNOLOGY&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-indent: 60pt; 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_90A_eus-gaap--RoyaltyExpense_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_pn6n6" title="Royalty fees"&gt;180&lt;/span&gt;
million and a running royalty on net sales, including: (i) an initial fee of $&lt;span id="xdx_904_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zc1BuXJfaPP8" title="Royalties payments"&gt;20&lt;/span&gt;
million, $&lt;span id="xdx_90D_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zFLdFTyzEXo2" title="Payment on execution of contracts"&gt;10&lt;/span&gt;
million of which was due to REGENXBIO shortly after the effective date of the agreement, and $&lt;span id="xdx_90C_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zKnpTEH3sQPe" title="Due to licensor current"&gt;10&lt;/span&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_909_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zlrSIy7mOgM8" title="Annual fees"&gt;100&lt;/span&gt;
million, payable in $&lt;span id="xdx_907_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zY1JZfCo6df7" title="Royalties payments"&gt;20&lt;/span&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_901_ecustom--PaymentsForMilestone_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z2hMpZgUiYXl" title="Milestone payment"&gt;60&lt;/span&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_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z6NCBKQUcuL5" title="Finite-lived intangible asset, useful life"&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_908_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--OriginalLicenseAgreementMember_zRsTOgfy5a6e" title="License to be paid"&gt;10&lt;/span&gt;
million payment due on November 4, 2019 with a $&lt;span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zp9b4vT6kKM" title="License to be paid"&gt;3&lt;/span&gt;
million payment due on November 4, 2019 and an additional $&lt;span id="xdx_90F_eus-gaap--ProgramRightsObligationsCurrent_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_pn6n6" title="License to be paid"&gt;8&lt;/span&gt;
million payment (which included $&lt;span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_zKmZDNoXV7Cg" title="Interest payable"&gt;1&lt;/span&gt;
million of interest) that would have been due no later than April 1, 2020. That $&lt;span id="xdx_905_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_zc3SyKcaLVSf" title="Royalties payments"&gt;8&lt;/span&gt;
million payment that had been scheduled to be paid by April 1, 2020 and the $&lt;span id="xdx_907_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104_z7sgeGnTyd08" title="Royalties payments"&gt;20&lt;/span&gt;
million that had been due to be paid on November 4, 2020 are both recorded as payable to licensor on the consolidated balance sheet.
The Company disputed that it was responsible for the $&lt;span id="xdx_90F_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zsZNy2MT6rd9" title="Loss contingency accrual"&gt;8&lt;/span&gt;
million and $&lt;span id="xdx_904_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20200101__20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zekSlLsCSSD7" title="Payments for legal settlements"&gt;20&lt;/span&gt;
million payments, and those payments were the subject of an arbitration between the Company and REGENXBIO as noted below. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0; 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_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20200402_zj8Butv10i8k"&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_904_eus-gaap--ProgramRightsObligationsCurrent_c20200417_pn5n6" title="License to be paid"&gt;8&lt;/span&gt; million fee, payable within a 15-day cure
period after receipt of the demand letter. The license terminated on &lt;span id="xdx_900_ecustom--LicenseTerminationDate_dd_c20200416__20200417_zRMiZYf4PEN5" title="License termination date"&gt;May 2, 2020&lt;/span&gt;, when the 15-day period expired. 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_900_eus-gaap--OtherCostAndExpenseOperating_pn5n6_c20200101__20200331_zdvBHSsItgw2" title="Non-cash licensed technology impairment charge"&gt;32.9&lt;/span&gt; million non-cash impairment
charge during the three months ended March 31, 2020.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;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 were not responsible for payments totaling $&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zLAvnf1P79j8"&gt;28
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million (which would otherwise
have been due in 2020) plus accrued interest ($&lt;span id="xdx_90E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_pn5n6"&gt;6.4
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million as of June 30, 2021
based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and filed a counterclaim seeking payment
of the $&lt;span id="xdx_90D_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_zinZJqT4qcM6"&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 argued remained due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021.
On July 13, 2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#x2019; arbitration claims and counterclaims.
Although the tribunal awarded REGENXBIO $&lt;span id="xdx_908_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210712__20210713__dei--LegalEntityAxis__custom--REGENXBIOMember_ztsz5CrujWBa"&gt;28.0
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million plus interest, we
believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement, including $&lt;span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn5n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_zDSYSQtyDeH7"&gt;18.0
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0; 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_90F_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20150514__20150515__us-gaap--BusinessAcquisitionAxis__custom--AbeonaTherapeuticsLlcMember_zma4pZCMGJH2" 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: 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 id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z3Qz0s1LxAXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B7_zWQTFMsuqVub" style="display: none"&gt;SCHEDULE OF LICENSED TECHNOLOGY&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: 70%"&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_49A_20210630_zBD7EzfN5bk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30, 2021&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_497_20201231_zfdgaH4YqK6e" 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;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzlPQ_zCia6XBGRSe3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; 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;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;2,156,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 23%; text-align: right"&gt;2,156,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzlPQ_ziXmdacokWi1" 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;714,000&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;656,000&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_mtFLIANzlPQ_zf8qxsW35nog" 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,442,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;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_8A1_z3KdSZGHdfai" style="font: 10pt Times New Roman, Times, Serif; margin: 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 id="xdx_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zjg4NuhcGF5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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 June 30, 2021 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zCQtQAAcyJWb" 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: 40%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&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 id="xdx_496_20210630_z7mU7T26qj4c" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznXj_zDjmVBJOOoyj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; width: 60%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;2021, remainder&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: 36%; text-align: right"&gt;58,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznXj_zOx0QozLcN04" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2022&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznXj_zYUHnW4eBKO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2023&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznXj_zQGOnVcrcRUd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2024&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznXj_zCLgx3EK05A" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2025&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANznXj_zE3Y7OsEOVbb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Thereafter&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 style="border-bottom: Black 1.5pt solid; text-align: right"&gt;916,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznXj_zWya6EV6eTU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total&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;1,442,000&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zCnSEYTtxFm5" style="font: 10pt Times New Roman, Times, Serif; margin: 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: 0; 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_c20210401__20210630_zaMDlJabH5Z2" title="Amortization of intangible assets"&gt;29,000&lt;/span&gt; and $&lt;span id="xdx_900_eus-gaap--AmortizationOfIntangibleAssets_c20210101__20210630_zuOsAnAD9TC7"&gt;58,000&lt;/span&gt; for the three and six months ended June 30, 2021 and $&lt;span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_c20200401__20200630_zZiWf1zOkXg1"&gt;44,000&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20200101__20200630_zINcFkGH2sL7" title="Amortization of intangible assets"&gt;1.3&lt;/span&gt; million for the
three and six months ended June 30, 2020, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 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: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="From2018-11-032018-11-04_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>
    <abeo:PaymentsForMilestone
      contextRef="From2018-11-032018-11-04_us-gaap_LicensingAgreementsMember_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">60000000</abeo:PaymentsForMilestone>
    <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: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:DueToRelatedPartiesCurrent contextRef="AsOf2020-04-02" decimals="-6" unitRef="USD">8000000</us-gaap:DueToRelatedPartiesCurrent>
    <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:OtherCostAndExpenseOperating
      contextRef="From2020-01-012020-03-31"
      decimals="-5"
      unitRef="USD">32900000</us-gaap:OtherCostAndExpenseOperating>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal
      contextRef="From2021-01-012021-06-30_custom_RDEBProductMember"
      decimals="-6"
      unitRef="USD">28000000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-01-012021-06-30_custom_RDEBProductMember"
      decimals="-5"
      unitRef="USD">6400000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <abeo:DebtInstrumentPeriodicRemainsDue
      contextRef="From2021-01-012021-06-30_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">28000000</abeo:DebtInstrumentPeriodicRemainsDue>
    <abeo:DebtInstrumentPeriodicRemainsDue
      contextRef="From2021-07-122021-07-13_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">28000000.0</abeo:DebtInstrumentPeriodicRemainsDue>
    <us-gaap:LitigationSettlementAmountAwardedFromOtherParty
      contextRef="From2021-01-012021-06-30_custom_REGENXBIOMember"
      decimals="-5"
      unitRef="USD">18000000.0</us-gaap:LitigationSettlementAmountAwardedFromOtherParty>
    <us-gaap:FiniteLivedIntangibleAssetUsefulLife contextRef="From2015-05-142015-05-15_custom_AbeonaTherapeuticsLlcMember">P20Y</us-gaap:FiniteLivedIntangibleAssetUsefulLife>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z3Qz0s1LxAXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B7_zWQTFMsuqVub" style="display: none"&gt;SCHEDULE OF LICENSED TECHNOLOGY&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: 70%"&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_49A_20210630_zBD7EzfN5bk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;June 30, 2021&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_497_20201231_zfdgaH4YqK6e" 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;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzlPQ_zCia6XBGRSe3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%; 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;$&lt;/td&gt;&lt;td style="width: 20%; text-align: right"&gt;2,156,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 23%; text-align: right"&gt;2,156,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzlPQ_ziXmdacokWi1" 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;714,000&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;656,000&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_mtFLIANzlPQ_zf8qxsW35nog" 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;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,442,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;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:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">2156000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">2156000</us-gaap:FiniteLivedIntangibleAssetsGross>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">714000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">656000</us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1442000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD">1500000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zjg4NuhcGF5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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 June 30, 2021 is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zCQtQAAcyJWb" 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: 40%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&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 id="xdx_496_20210630_z7mU7T26qj4c" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznXj_zDjmVBJOOoyj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; width: 60%; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;2021, remainder&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: 36%; text-align: right"&gt;58,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznXj_zOx0QozLcN04" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2022&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznXj_zYUHnW4eBKO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2023&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznXj_zQGOnVcrcRUd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2024&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznXj_zCLgx3EK05A" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-align: left"&gt;2025&lt;/td&gt;&lt;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;117,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANznXj_zE3Y7OsEOVbb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; padding-bottom: 1.5pt; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Thereafter&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 style="border-bottom: Black 1.5pt solid; text-align: right"&gt;916,000&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznXj_zWya6EV6eTU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Total&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;1,442,000&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">58000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">117000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
    <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">916000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
    <us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1442000</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">29000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">58000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">44000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:AmortizationOfIntangibleAssets
      contextRef="From2020-01-012020-06-30"
      decimals="-5"
      unitRef="USD">1300000</us-gaap:AmortizationOfIntangibleAssets>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zJph7Cp11QX3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
4 - &lt;span id="xdx_820_zliUlF9H6JR8"&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: 0; 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: 0; 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_90A_eus-gaap--ProceedsFromNotesPayable_c20200501__20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_pn5n6" 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_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPercent_c20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zfhTLPh3Fp5a" 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. Principal and interest payments on our PPP Loan are
deferred until August 15, 2021 and the unforgiven portion of our PPP Loan, if any, matures on October 15, 2023.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
July 2021, we received notice from the SBA that our PPP loan has been forgiven. We will record the extinguishment of the PPP loan payable
and other income in the third quarter of 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; 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;

</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="From2021-01-01to2021-06-30">&lt;p id="xdx_803_eus-gaap--FairValueDisclosuresTextBlock_zTD6QeF2gJmk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
5 &#x2013; &lt;span id="xdx_822_zGrntHvH16C"&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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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 contract liability 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 0; 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 lowest level fair value inputs
are used to assign a fair value level. 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-top: 0; margin-bottom: 0; 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; layout-grid-mode: line; width: 0.25in"&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; layout-grid-mode: line; 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; layout-grid-mode: line; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level
    1 - 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; layout-grid-mode: line"&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; layout-grid-mode: line"&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; layout-grid-mode: line; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level
    2 - 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; layout-grid-mode: line"&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; layout-grid-mode: line"&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; layout-grid-mode: line; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Level
    3 - 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 0; 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_89A_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zWM5CieqYwBb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 June 30, 2021 and December 31, 2020 are summarized
below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BB_z3biru65i3td" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Description&lt;/td&gt;&lt;td style="text-align: center; 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;June 30, 2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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="padding-bottom: 1.5pt"&gt;&lt;span style="text-decoration: underline"&gt;Recurring&lt;/span&gt;&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="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="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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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: 24%; text-align: left"&gt;Short-term investments&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets"&gt;50,380,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets"&gt;&#160;&#160;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl0753"&gt;&#160;&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;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;50,380,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0757"&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;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0759"&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"&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&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 id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,442,000&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;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0763"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0765"&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;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,442,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0769"&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;Goodwill&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--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0773"&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_98E_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0775"&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_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_984_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0779"&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-top: 0; margin-bottom: 0"&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: 100%"&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;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"&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&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: 24%; text-align: left"&gt;Short-term investments&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets"&gt;82,438,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets"&gt;&#160;&#160;&#160;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl0783"&gt;&#160;&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;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;82,438,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0787"&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;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0789"&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"&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&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 id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,500,000&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;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0793"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0795"&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;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;(32,916,000&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 id="xdx_984_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_982_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0803"&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_983_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0805"&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_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_981_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0809"&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 id="xdx_8AF_zDJGKnI3us2a" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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="From2021-01-01to2021-06-30">&lt;p id="xdx_89A_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zWM5CieqYwBb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 June 30, 2021 and December 31, 2020 are summarized
below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BB_z3biru65i3td" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Description&lt;/td&gt;&lt;td style="text-align: center; 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;June 30, 2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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="padding-bottom: 1.5pt"&gt;&lt;span style="text-decoration: underline"&gt;Recurring&lt;/span&gt;&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="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="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;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#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: 24%; text-align: left"&gt;Short-term investments&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets"&gt;50,380,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets"&gt;&#160;&#160;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl0753"&gt;&#160;&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;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;50,380,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0757"&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;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0759"&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"&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&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 id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,442,000&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;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0763"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0765"&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;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,442,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0769"&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;Goodwill&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--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0773"&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_98E_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0775"&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_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_984_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0779"&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-top: 0; margin-bottom: 0"&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: 100%"&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;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"&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&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: 24%; text-align: left"&gt;Short-term investments&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets"&gt;82,438,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets"&gt;&#160;&#160;&#160;&#160;&lt;span style="-sec-ix-hidden: xdx2ixbrl0783"&gt;&#160;&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;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;82,438,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0787"&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;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0789"&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"&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&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 id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,500,000&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;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0793"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0795"&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;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;1,500,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;(32,916,000&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 id="xdx_984_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_982_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0803"&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_983_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0805"&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_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"&gt;32,466,000&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_981_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0809"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember"
      decimals="0"
      unitRef="USD">50380000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueInputsLevel2Member_us-gaap_FairValueMeasurementsRecurringMember"
      decimals="0"
      unitRef="USD">50380000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">1442000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_custom_LicensedTechnologyNetMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">1442000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">32466000</us-gaap:AssetsFairValueDisclosure>
    <us-gaap:AssetsFairValueDisclosure
      contextRef="AsOf2021-06-30_us-gaap_GoodwillMember_us-gaap_FairValueInputsLevel3Member_us-gaap_FairValueMeasurementsNonrecurringMember"
      decimals="0"
      unitRef="USD">32466000</us-gaap:AssetsFairValueDisclosure>
    <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:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_809_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zbG8qsudk3w6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;NOTE
6 &#x2013; &lt;span id="xdx_82F_z2UQdTpWjoe2"&gt;STOCK-BASED COMPENSATION&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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;

&lt;p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zi19aXG6Si7k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Stock
Options&lt;/i&gt;: The following table summarizes stock option-based compensation for the three and six months ended June 30, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zRsq8gHKdDIc" 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: 100%"&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 three months ended June 30,&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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the six months ended June 30,&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;2021&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;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;2021&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;2020&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: 32%; 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;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zhiQB57DZd8c" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;608,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zritkzMaEiF2" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;871,000&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;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;1,217,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;1,615,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zrVhcSDRV76k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;719,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zUfOZxXUQswb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;707,000&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_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__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;1,193,000&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_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__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;1,219,000&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;Stock option-based compensation expense included in operating 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;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zaxVs1mP3cY9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,327,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zUOf7ENLzYRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,578,000&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;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;2,410,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;2,834,000&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 style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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_8A1_zdJbi5N8N612" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&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-top: 0; margin-bottom: 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; layout-grid-mode: line; 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 - 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; layout-grid-mode: line"&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 - 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; layout-grid-mode: line"&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 - 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; layout-grid-mode: line"&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
    - 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-top: 0; margin-bottom: 0; background-color: white"&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--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zn4sAv9Keez8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 fair value of the options granted for the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z0AS0SkfK6p" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 32%; 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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210401__20210630_zqiefpIHMv7c" style="width: 13%; text-align: right" title="Expected volatility"&gt;97&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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200401__20200630_zztRov0SWbX4" style="width: 13%; text-align: right" title="Expected volatility"&gt;111&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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210101__20210630_zB9udD6faLK6" style="width: 13%; text-align: right" title="Expected volatility"&gt;98&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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200101__20200630_zEyZT9e5l4L1" style="width: 13%; text-align: right" title="Expected volatility"&gt;111&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_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210401__20210630_zFGW1xEd56x6" title="Expected term"&gt;5.67&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_c20200401__20200630_zOPRGqZE9Avj" title="Expected term"&gt;6.25&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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20210630_z1AG8gUQKTd6" title="Expected term"&gt;5.93&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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20200630_zCDpR0zwgYXb" title="Expected term"&gt;6.25&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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210401__20210630_zuQeZO26Uph2" style="text-align: right" title="Risk-free interest rate"&gt;0.96&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_dp_uPercent_c20200401__20200630_zWLdo5eQ4y2a" style="text-align: right" title="Risk-free interest rate"&gt;0.23&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_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210101__20210630_zoFObQKaWXCb" style="text-align: right" title="Risk-free interest rate"&gt;0.99&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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200101__20200630_zieql2qejf11" 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;/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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210401__20210630_zjv1gZWIABH4" style="text-align: right" title="Expected dividend yield"&gt;0&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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200401__20200630_zjQJHqbrzPai" style="text-align: right" title="Expected dividend yield"&gt;0&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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210101__20210630_zlEqfUJaL6Cd" style="text-align: right" title="Expected dividend yield"&gt;0&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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200101__20200630_zZz4zUOqT3X7" style="text-align: right" title="Expected dividend yield"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zMKhWxMWySN9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zr9PpE2zBeda" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the options granted for the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B9_zWSvj727Nwai" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20210401__20210630_zksHMELppTSe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20200401__20200630_zA8N9U9FPgZ9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20210101__20210630_z0X8Np4xpcM" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20200101__20200630_zqWFsbbbuvMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_zSE2pqmlAUzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Options 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 style="width: 13%; text-align: right"&gt;1,205,808&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: 13%; text-align: right"&gt;1,897,119&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: 13%; text-align: right"&gt;3,355,308&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: 13%; text-align: right"&gt;3,073,046&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_z9BVSDVBoke1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Weighted-average:&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 id="xdx_402_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_z9o52zDnTuSl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Exercise price&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.05&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.30&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_zYTAWINK5gV2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Grant date fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.36&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.59&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.92&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zLYY71mkj4i1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zBLoQ85pKhs7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Restricted
Common Stock&lt;/i&gt;: The following table summarizes restricted common stock compensation expense for the three and six months ended June
30, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zcKPeW1qqsAf" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 32%; 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;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zA9OAETSZWGj" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;484,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYPZbziERGyk" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;147,000&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;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z1QLXSQY95nb" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;1,030,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z7B8eZ5BnnJh" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;472,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z7ZZjMqynvMl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;617,000&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_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCkrBXPdH0oh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;40,000&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_984_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCVLjpTfmmye" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;938,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z1d5K4HO2K1e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;179,000&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;Restricted stock-based compensation expense included in operating 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;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zi5kSsR6SnA9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,101,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zwrnerFLz7Uk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;187,000&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;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zvsjVZ38gnQc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,968,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;651,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zm3SayidMl0i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zAY7xCRNOdyb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the restricted common stock granted for the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BC_zvQlhhbBSWLb" style="display: none"&gt;SUMMARY
OF RESTRICTED COMMON STOCK&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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20210401__20210630_zcwgVaeeXFgl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20200401__20200630_zAN284kJF6u8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20210630_z7QGgwnv7R1g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20200101__20200630_zglLCqNPwfIf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;For the six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMiKFr3KiAEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Restricted common stock 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 style="width: 13%; text-align: right"&gt;926,484&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: 13%; text-align: right"&gt;1,083,313&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: 13%; text-align: right"&gt;1,975,734&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: 13%; text-align: right"&gt;1,083,313&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--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyz7NbxCoOM1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted common stock forfeited&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;(220,136&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 style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0929"&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;(428,659&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 style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0931"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_pid_z1C867nILga4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted-average:&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 id="xdx_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPkGb5o7SEe9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Grant date fair value-granted awards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.97&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z4n6Tq8PJCu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Grant date fair value-forfeited awards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.05&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0944"&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.89&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0946"&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 id="xdx_8AE_zpGWKz5UypDb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zi19aXG6Si7k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Stock
Options&lt;/i&gt;: The following table summarizes stock option-based compensation for the three and six months ended June 30, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_zRsq8gHKdDIc" 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: 100%"&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 three months ended June 30,&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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the six months ended June 30,&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;2021&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;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;2021&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;2020&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: 32%; 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;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zhiQB57DZd8c" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;608,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zritkzMaEiF2" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;871,000&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;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;1,217,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;1,615,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zrVhcSDRV76k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;719,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zUfOZxXUQswb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;707,000&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_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__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;1,193,000&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_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__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;1,219,000&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;Stock option-based compensation expense included in operating 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;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zaxVs1mP3cY9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,327,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zUOf7ENLzYRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,578,000&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;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;2,410,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;2,834,000&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 style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">608000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">871000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">1217000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">1615000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">719000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">707000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">1193000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">1219000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">1327000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-04-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">1578000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">2410000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30_us-gaap_EmployeeStockOptionMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">2834000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_898_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zn4sAv9Keez8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 fair value of the options granted for the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B3_z0AS0SkfK6p" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 32%; 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_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210401__20210630_zqiefpIHMv7c" style="width: 13%; text-align: right" title="Expected volatility"&gt;97&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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200401__20200630_zztRov0SWbX4" style="width: 13%; text-align: right" title="Expected volatility"&gt;111&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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210101__20210630_zB9udD6faLK6" style="width: 13%; text-align: right" title="Expected volatility"&gt;98&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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200101__20200630_zEyZT9e5l4L1" style="width: 13%; text-align: right" title="Expected volatility"&gt;111&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_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210401__20210630_zFGW1xEd56x6" title="Expected term"&gt;5.67&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_c20200401__20200630_zOPRGqZE9Avj" title="Expected term"&gt;6.25&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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20210630_z1AG8gUQKTd6" title="Expected term"&gt;5.93&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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20200630_zCDpR0zwgYXb" title="Expected term"&gt;6.25&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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210401__20210630_zuQeZO26Uph2" style="text-align: right" title="Risk-free interest rate"&gt;0.96&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_dp_uPercent_c20200401__20200630_zWLdo5eQ4y2a" style="text-align: right" title="Risk-free interest rate"&gt;0.23&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_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210101__20210630_zoFObQKaWXCb" style="text-align: right" title="Risk-free interest rate"&gt;0.99&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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200101__20200630_zieql2qejf11" 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;/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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210401__20210630_zjv1gZWIABH4" style="text-align: right" title="Expected dividend yield"&gt;0&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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200401__20200630_zjQJHqbrzPai" style="text-align: right" title="Expected dividend yield"&gt;0&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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210101__20210630_zlEqfUJaL6Cd" style="text-align: right" title="Expected dividend yield"&gt;0&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_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200101__20200630_zZz4zUOqT3X7" style="text-align: right" title="Expected dividend yield"&gt;0&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="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="Percent">0.97</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="Percent">1.11</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="Percent">0.98</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="Percent">1.11</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2021-04-012021-06-30">P5Y8M1D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-04-012020-06-30">P6Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2021-01-01to2021-06-30">P5Y11M4D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-01-012020-06-30">P6Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="Percent">0.0096</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="Percent">0.0023</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="Percent">0.0099</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="Percent">0.0030</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="Percent">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="Percent">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="Percent">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="Percent">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zr9PpE2zBeda" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the options granted for the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B9_zWSvj727Nwai" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20210401__20210630_zksHMELppTSe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20200401__20200630_zA8N9U9FPgZ9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20210101__20210630_z0X8Np4xpcM" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20200101__20200630_zqWFsbbbuvMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_zSE2pqmlAUzi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Options 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 style="width: 13%; text-align: right"&gt;1,205,808&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: 13%; text-align: right"&gt;1,897,119&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: 13%; text-align: right"&gt;3,355,308&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: 13%; text-align: right"&gt;3,073,046&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_z9BVSDVBoke1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Weighted-average:&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 id="xdx_402_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_z9o52zDnTuSl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Exercise price&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.83&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.05&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.30&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_zYTAWINK5gV2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Grant date fair value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.22&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.36&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.59&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.92&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:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="Shares">1205808</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="Shares">1897119</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="Shares">3355308</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="Shares">3073046</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="USDPShares">1.60</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="USDPShares">2.83</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="USDPShares">2.05</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="USDPShares">2.30</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2021-04-012021-06-30"
      decimals="INF"
      unitRef="USDPShares">1.22</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-04-012020-06-30"
      decimals="INF"
      unitRef="USDPShares">2.36</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2021-01-01to2021-06-30"
      decimals="INF"
      unitRef="USDPShares">1.59</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-06-30"
      decimals="INF"
      unitRef="USDPShares">1.92</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843">&lt;p id="xdx_898_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zBLoQ85pKhs7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Restricted
Common Stock&lt;/i&gt;: The following table summarizes restricted common stock compensation expense for the three and six months ended June
30, 2021 and 2020:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zcKPeW1qqsAf" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 32%; 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;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zA9OAETSZWGj" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;484,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYPZbziERGyk" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;147,000&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;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z1QLXSQY95nb" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;1,030,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z7B8eZ5BnnJh" style="width: 13%; text-align: right" title="Total stock-based compensation expense"&gt;472,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z7ZZjMqynvMl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;617,000&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_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCkrBXPdH0oh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;40,000&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_984_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCVLjpTfmmye" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;938,000&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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z1d5K4HO2K1e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense"&gt;179,000&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;Restricted stock-based compensation expense included in operating 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;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zi5kSsR6SnA9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,101,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zwrnerFLz7Uk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;187,000&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;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zvsjVZ38gnQc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;1,968,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense"&gt;651,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;
                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">484000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">147000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">1030000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_ResearchAndDevelopmentExpenseMember"
      decimals="0"
      unitRef="USD">472000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">617000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">40000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">938000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_us-gaap_SellingGeneralAndAdministrativeExpensesMember"
      decimals="0"
      unitRef="USD">179000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">1101000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">187000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">1968000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember_custom_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember"
      decimals="0"
      unitRef="USD">651000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_899_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zAY7xCRNOdyb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes the restricted common stock granted for the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BC_zvQlhhbBSWLb" style="display: none"&gt;SUMMARY
OF RESTRICTED COMMON STOCK&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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20210401__20210630_zcwgVaeeXFgl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20200401__20200630_zAN284kJF6u8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20210101__20210630_z7QGgwnv7R1g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20200101__20200630_zglLCqNPwfIf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;For the six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2020&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMiKFr3KiAEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 32%; text-align: left"&gt;Restricted common stock 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 style="width: 13%; text-align: right"&gt;926,484&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: 13%; text-align: right"&gt;1,083,313&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: 13%; text-align: right"&gt;1,975,734&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: 13%; text-align: right"&gt;1,083,313&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--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyz7NbxCoOM1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Restricted common stock forfeited&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;(220,136&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 style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0929"&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;(428,659&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 style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0931"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_pid_z1C867nILga4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted-average:&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 id="xdx_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPkGb5o7SEe9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Grant date fair value-granted awards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.97&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z4n6Tq8PJCu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; text-align: left"&gt;Grant date fair value-forfeited awards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.05&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0944"&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.89&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0946"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984"
      decimals="INF"
      unitRef="Shares">926484</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000"
      decimals="INF"
      unitRef="Shares">1083313</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843"
      decimals="INF"
      unitRef="Shares">1975734</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000"
      decimals="INF"
      unitRef="Shares">1083313</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984"
      decimals="INF"
      unitRef="Shares">220136</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843"
      decimals="INF"
      unitRef="Shares">428659</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984"
      decimals="INF"
      unitRef="USDPShares">1.60</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-04-012020-06-30_us-gaap_RestrictedStockMember6014000"
      decimals="INF"
      unitRef="USDPShares">3.19</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843"
      decimals="INF"
      unitRef="USDPShares">1.97</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2020-01-012020-06-30_us-gaap_RestrictedStockMember6014000"
      decimals="INF"
      unitRef="USDPShares">3.19</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984"
      decimals="INF"
      unitRef="USDPShares">2.05</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
      contextRef="From2021-01-012021-06-30_us-gaap_RestrictedStockMember6013843"
      decimals="INF"
      unitRef="USDPShares">1.89</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zW9AJhwZmphk" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
7 &#x2013;&lt;span id="xdx_820_zuGxEklY4Fp"&gt; COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;We
were 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), 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 were not responsible for payments totaling $&lt;span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zTJqS15jepje"&gt;28
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million (which would otherwise
have been due in 2020) plus accrued interest ($&lt;span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zBwbe6U4yRO1"&gt;6.4
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million as of June 30, 2021
based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and 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. On July 13,
2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#x2019; arbitration claims and counterclaims. Although
the tribunal awarded REGENXBIO $&lt;span id="xdx_901_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210712__20210713__dei--LegalEntityAxis__custom--REGENXBIOMember_zc81zc2j2vBk"&gt;28.0
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million plus interest, we
believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement, including $&lt;span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn5n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_z65vNbWI1AOf"&gt;18.0
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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 non-cancelable lease term of less than one year 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-top: 0; margin-bottom: 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 id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zfBksvTHYqlf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Components
of lease cost are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B1_zhBxxGJqy3v" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20210401__20210630_zbncQA3H7Utj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20200401__20200630_zUkJHxIHdSa3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20210101__20210630_zDJDBrb5avL4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20200101__20200630_zYf9WGkV76w5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 32%; 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;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;434,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;434,000&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;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;868,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;868,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;104,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;92,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;239,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;175,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zJvO25M7HZw2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zmxsA0CDXAxa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 as of June 30, 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B9_zDTthtX2wYP4" 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%"&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 style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20210630_zwztj13YBQql"&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="padding-bottom: 1.5pt; text-align: left"&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"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPzoEX_zXxLDJUnA3fa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;2021, remainder&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;858,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzoEX_zl6XL3OeeG97" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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 style="text-align: right"&gt;1,727,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzoEX_z3QlixZSHawc" style="vertical-align: bottom; background-color: White"&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 style="text-align: right"&gt;1,741,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzoEX_zaV2pTL0kuJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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 style="text-align: right"&gt;1,781,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzoEX_z9Is7tJTHVsc" style="vertical-align: bottom; background-color: White"&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 style="text-align: right"&gt;1,799,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzoEX_zj2LW3ngx9kd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; 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;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 id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_mtLOLLPzoEX_zHjRPqh9bw08" style="vertical-align: bottom; background-color: White"&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 style="text-align: right"&gt;7,993,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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 style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,551,000&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--OperatingLeaseLiability_iTI_pp0p0_zSLOzVGg6jz6" style="vertical-align: bottom; background-color: White"&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 style="border-bottom: Black 2.5pt double; text-align: right"&gt;6,442,000&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 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-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 id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_maOLLzHBA_zhHNSdkLAae1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,720,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_maOLLzHBA_zsDCIgDwpl8b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long-term lease liability&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,722,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzHBA_zRsJVZjkiUph" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;6,442,000&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 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: 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: White"&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_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210630_z1zi8i4hYbIi" title="Weighted-average remaining lease term for operating leases"&gt;55&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: rgb(204,238,255)"&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 style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_uPercent_c20210630_zqsLJ7URf8Pc" title="Weighted-average discount rate for operating leases"&gt;9.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zN3swK5mEvU7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:DebtInstrumentPeriodicPaymentPrincipal
      contextRef="From2021-01-012021-06-30_custom_RDEBProductMember"
      decimals="-6"
      unitRef="USD">28000000</us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest
      contextRef="From2021-01-012021-06-30_custom_RDEBProductMember"
      decimals="-5"
      unitRef="USD">6400000</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <abeo:DebtInstrumentPeriodicRemainsDue
      contextRef="From2021-07-122021-07-13_custom_REGENXBIOMember"
      decimals="-6"
      unitRef="USD">28000000.0</abeo:DebtInstrumentPeriodicRemainsDue>
    <us-gaap:LitigationSettlementAmountAwardedFromOtherParty
      contextRef="From2021-01-012021-06-30_custom_REGENXBIOMember"
      decimals="-5"
      unitRef="USD">18000000.0</us-gaap:LitigationSettlementAmountAwardedFromOtherParty>
    <us-gaap:LeaseCostTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zfBksvTHYqlf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Components
of lease cost are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B1_zhBxxGJqy3v" 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: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20210401__20210630_zbncQA3H7Utj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20200401__20200630_zUkJHxIHdSa3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20210101__20210630_zDJDBrb5avL4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20200101__20200630_zYf9WGkV76w5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 three months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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 six months ended June 30,&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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;2021&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; 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="text-align: center; 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: 32%; 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;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;434,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;434,000&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;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;868,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 13%; text-align: right"&gt;868,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;104,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;92,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;239,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;175,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;5,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6,000&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;10,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,000&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="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">434000</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">434000</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">868000</us-gaap:OperatingLeaseCost>
    <us-gaap:OperatingLeaseCost
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">868000</us-gaap:OperatingLeaseCost>
    <us-gaap:VariableLeaseCost
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">104000</us-gaap:VariableLeaseCost>
    <us-gaap:VariableLeaseCost
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">92000</us-gaap:VariableLeaseCost>
    <us-gaap:VariableLeaseCost
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">239000</us-gaap:VariableLeaseCost>
    <us-gaap:VariableLeaseCost
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">175000</us-gaap:VariableLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2021-04-012021-06-30"
      decimals="0"
      unitRef="USD">5000</us-gaap:ShortTermLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2020-04-012020-06-30"
      decimals="0"
      unitRef="USD">6000</us-gaap:ShortTermLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2021-01-01to2021-06-30"
      decimals="0"
      unitRef="USD">10000</us-gaap:ShortTermLeaseCost>
    <us-gaap:ShortTermLeaseCost
      contextRef="From2020-01-012020-06-30"
      decimals="0"
      unitRef="USD">24000</us-gaap:ShortTermLeaseCost>
    <abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock contextRef="From2021-01-01to2021-06-30">&lt;p id="xdx_890_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zmxsA0CDXAxa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 as of June 30, 2021:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"&gt;&lt;span style="font: normal 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8B9_zDTthtX2wYP4" 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%"&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 style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20210630_zwztj13YBQql"&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="padding-bottom: 1.5pt; text-align: left"&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"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPzoEX_zXxLDJUnA3fa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 78%; text-align: left"&gt;2021, remainder&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;858,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzoEX_zl6XL3OeeG97" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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 style="text-align: right"&gt;1,727,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzoEX_z3QlixZSHawc" style="vertical-align: bottom; background-color: White"&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 style="text-align: right"&gt;1,741,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzoEX_zaV2pTL0kuJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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 style="text-align: right"&gt;1,781,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzoEX_z9Is7tJTHVsc" style="vertical-align: bottom; background-color: White"&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 style="text-align: right"&gt;1,799,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzoEX_zj2LW3ngx9kd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; 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;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 id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_mtLOLLPzoEX_zHjRPqh9bw08" style="vertical-align: bottom; background-color: White"&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 style="text-align: right"&gt;7,993,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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 style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,551,000&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--OperatingLeaseLiability_iTI_pp0p0_zSLOzVGg6jz6" style="vertical-align: bottom; background-color: White"&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 style="border-bottom: Black 2.5pt double; text-align: right"&gt;6,442,000&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 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-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 id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_maOLLzHBA_zhHNSdkLAae1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&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;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,720,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_maOLLzHBA_zsDCIgDwpl8b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long-term lease liability&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,722,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzHBA_zRsJVZjkiUph" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;6,442,000&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 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: 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: White"&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_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210630_z1zi8i4hYbIi" title="Weighted-average remaining lease term for operating leases"&gt;55&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: rgb(204,238,255)"&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 style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_uPercent_c20210630_zqsLJ7URf8Pc" title="Weighted-average discount rate for operating leases"&gt;9.6&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock>
    <us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">858000</us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1727000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1741000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1781000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1799000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">87000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">7993000</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1551000</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">6442000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">1720000</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">4722000</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiability contextRef="AsOf2021-06-30" decimals="0" unitRef="USD">6442000</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="AsOf2021-06-30">P55M</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent
      contextRef="AsOf2021-06-30"
      decimals="INF"
      unitRef="Percent">0.096</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456327063528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - shares<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jul. 21, 2021</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>
</tr>
<tr 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-Q<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>
</tr>
<tr 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_DocumentQuarterlyReport', window );">Document Quarterly Report</a></td>
<td class="text">true<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>
</tr>
<tr 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">Jun. 30,  2021<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">Q2<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">2021<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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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>
</tr>
<tr 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_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">101,227,014<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_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>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  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_DocumentQuarterlyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 quarterly 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-Q<br> -Number 240<br> -Section 308<br> -Subsection a<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_DocumentQuarterlyReport</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_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_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_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>13
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241493400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<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_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">$ 27,179,000<span></span>
</td>
<td class="nump">$ 12,596,000<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">50,380,000<span></span>
</td>
<td class="nump">82,438,000<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_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">1,321,000<span></span>
</td>
<td class="nump">2,708,000<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">78,880,000<span></span>
</td>
<td class="nump">97,742,000<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">10,240,000<span></span>
</td>
<td class="nump">11,322,000<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_OperatingLeaseRightOfUseAsset', window );">Right-of-use lease assets</a></td>
<td class="nump">6,489,000<span></span>
</td>
<td class="nump">7,032,000<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">1,442,000<span></span>
</td>
<td class="nump">1,500,000<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">1,158,000<span></span>
</td>
<td class="nump">1,136,000<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">130,675,000<span></span>
</td>
<td class="nump">151,198,000<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">1,469,000<span></span>
</td>
<td class="nump">4,695,000<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">2,190,000<span></span>
</td>
<td class="nump">3,410,000<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">1,720,000<span></span>
</td>
<td class="nump">1,713,000<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">1,758,000<span></span>
</td>
<td class="nump">330,000<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_DueToRelatedPartiesCurrent', window );">Payable to licensor</a></td>
<td class="nump">34,434,000<span></span>
</td>
<td class="nump">31,515,000<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 );">Contract liability</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">41,867,000<span></span>
</td>
<td class="nump">41,959,000<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="text"> <span></span>
</td>
<td class="nump">1,428,000<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_OperatingLeaseLiabilityNoncurrent', window );">Long-term lease liabilities</a></td>
<td class="nump">4,722,000<span></span>
</td>
<td class="nump">5,260,000<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">46,589,000<span></span>
</td>
<td class="nump">48,647,000<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 - $0.01 par value; authorized 200,000,000 shares; issued and outstanding 101,251,023 at June 30, 2021; issued and outstanding 96,131,678 at December 31, 2020;</a></td>
<td class="nump">1,013,000<span></span>
</td>
<td class="nump">961,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="nump">684,987,000<span></span>
</td>
<td class="nump">672,304,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(601,913,000)<span></span>
</td>
<td class="num">(570,704,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(1,000)<span></span>
</td>
<td class="num">(10,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total stockholders&#8217; equity</a></td>
<td class="nump">84,086,000<span></span>
</td>
<td class="nump">102,551,000<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total liabilities and stockholders&#8217; equity</a></td>
<td class="nump">$ 130,675,000<span></span>
</td>
<td class="nump">$ 151,198,000<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><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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=124509347&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=124509347&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=124501264&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=124501264&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=124509347&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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: 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 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: 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 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: 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 20: 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=123359005&amp;loc=d3e8933-108599<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: 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 23: 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=123359005&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=124098289&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<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 210.5-02.9)<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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: 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 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: 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 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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://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=124098289&amp;loc=d3e6676-107765<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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=123570139&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=124098289&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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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_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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 7: 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><br>Reference 8: 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(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 4: 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://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 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<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 (b)<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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: 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 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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(23))<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 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 5: 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 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(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: 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=123596393&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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<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 (b)<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 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 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: 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 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: 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=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: 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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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=123391704&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=123391704&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=123391704&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=124098289&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://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<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(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<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/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: 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 4: 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 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=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: 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 7: 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=124501264&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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: 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=122038336&amp;loc=d3e74512-122707<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(31))<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(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<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(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: 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>14
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456242106712">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<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_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">101,251,023<span></span>
</td>
<td class="nump">96,131,678<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">101,251,023<span></span>
</td>
<td class="nump">96,131,678<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>dtr-types: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=123467817&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>15
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241328264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 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_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [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>
<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 );">Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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>
<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">7,434,000<span></span>
</td>
<td class="nump">6,109,000<span></span>
</td>
<td class="nump">14,646,000<span></span>
</td>
<td class="nump">12,927,000<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">5,457,000<span></span>
</td>
<td class="nump">5,538,000<span></span>
</td>
<td class="nump">12,025,000<span></span>
</td>
<td class="nump">11,950,000<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">824,000<span></span>
</td>
<td class="nump">834,000<span></span>
</td>
<td class="nump">1,641,000<span></span>
</td>
<td class="nump">2,899,000<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_OtherCostAndExpenseOperating', window );">Licensed technology impairment charge</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,916,000<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_OperatingExpenses', window );">Total expenses</a></td>
<td class="nump">13,715,000<span></span>
</td>
<td class="nump">12,481,000<span></span>
</td>
<td class="nump">28,312,000<span></span>
</td>
<td class="nump">60,692,000<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">(13,715,000)<span></span>
</td>
<td class="num">(12,481,000)<span></span>
</td>
<td class="num">(28,312,000)<span></span>
</td>
<td class="num">(60,692,000)<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">8,000<span></span>
</td>
<td class="nump">271,000<span></span>
</td>
<td class="nump">23,000<span></span>
</td>
<td class="nump">923,000<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_InterestExpense', window );">Interest expense</a></td>
<td class="num">(1,500,000)<span></span>
</td>
<td class="num">(800,000)<span></span>
</td>
<td class="num">(2,920,000)<span></span>
</td>
<td class="num">(1,400,000)<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">$ (15,207,000)<span></span>
</td>
<td class="num">$ (13,010,000)<span></span>
</td>
<td class="num">$ (31,209,000)<span></span>
</td>
<td class="num">$ (61,169,000)<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">$ (0.16)<span></span>
</td>
<td class="num">$ (0.14)<span></span>
</td>
<td class="num">$ (0.33)<span></span>
</td>
<td class="num">$ (0.66)<span></span>
</td>
</tr>
<tr class="ro">
<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">96,509,783<span></span>
</td>
<td class="nump">92,704,203<span></span>
</td>
<td class="nump">95,378,503<span></span>
</td>
<td class="nump">92,533,354<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)/income:</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_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Change in unrealized (losses)/gains related to available-for-sale debt securities</a></td>
<td class="num">$ (4,000)<span></span>
</td>
<td class="num">$ (253,000)<span></span>
</td>
<td class="nump">$ 9,000<span></span>
</td>
<td class="nump">$ 133,000<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_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="num">$ (15,211,000)<span></span>
</td>
<td class="num">$ (13,263,000)<span></span>
</td>
<td class="num">$ (31,200,000)<span></span>
</td>
<td class="num">$ (61,036,000)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_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=123367319&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=124509347&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=124509347&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=124509347&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=123359005&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=123570139&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=125511455&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>dtr-types: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=123367319&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_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="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_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 cost of borrowed funds accounted for as interest expense.</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 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<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 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<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 (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&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 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 5: 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 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<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_InterestExpense</td>
</tr>
<tr>
<td style="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://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 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 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: 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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: 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=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: 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=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: 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=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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=124431687&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: 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=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: 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 21: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: 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 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=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: 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=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: 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=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: 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 29: 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=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: 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=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: 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=123359005&amp;loc=d3e8933-108599<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_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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=124509347&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=124509347&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=124509347&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=123367319&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://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -SubTopic 730<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6472174&amp;loc=d3e58812-109433<br><br>Reference 2: 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 3: 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=123359005&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=123359005&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=123359005&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=123359005&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=123359005&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=123351226&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=123359005&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=123359005&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=123359005&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=123351226&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_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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456235602488">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>AOCI Attributable to Parent [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Dec. 31, 2019</a></td>
<td class="nump">$ 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 );">Beginning 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">2,834,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,834,000<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">651,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">651,000<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 );">Common stock issued for cash exercise of options</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">174,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">175,000<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 );">Common stock issued for cash exercise of options, shares</a></td>
<td class="nump">75,793<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 with restricted share awards</a></td>
<td class="nump">$ 11,000<span></span>
</td>
<td class="num">(11,000)<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, shares</a></td>
<td class="nump">1,083,313<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_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(61,169,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(61,169,000)<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_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Other comprehensive income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">133,000<span></span>
</td>
<td class="nump">133,000<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 Jun. 30, 2020</a></td>
<td class="nump">$ 848,000<span></span>
</td>
<td class="nump">667,712,000<span></span>
</td>
<td class="num">(547,639,000)<span></span>
</td>
<td class="nump">133,000<span></span>
</td>
<td class="nump">121,054,000<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 Jun. 30, 2020</a></td>
<td class="nump">84,781,241<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="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 Mar. 31, 2020</a></td>
<td class="nump">$ 836,000<span></span>
</td>
<td class="nump">665,784,000<span></span>
</td>
<td class="num">(534,629,000)<span></span>
</td>
<td class="nump">386,000<span></span>
</td>
<td class="nump">132,377,000<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 Mar. 31, 2020</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">1,578,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,578,000<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">187,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">187,000<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 );">Common stock issued for cash exercise of options</a></td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="nump">174,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">175,000<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 );">Common stock issued for cash exercise of options, shares</a></td>
<td class="nump">75,793<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 with restricted share awards</a></td>
<td class="nump">$ 11,000<span></span>
</td>
<td class="num">(11,000)<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, shares</a></td>
<td class="nump">1,083,313<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_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(13,010,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(13,010,000)<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_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Other comprehensive income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(253,000)<span></span>
</td>
<td class="num">(253,000)<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 Jun. 30, 2020</a></td>
<td class="nump">$ 848,000<span></span>
</td>
<td class="nump">667,712,000<span></span>
</td>
<td class="num">(547,639,000)<span></span>
</td>
<td class="nump">133,000<span></span>
</td>
<td class="nump">121,054,000<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 Jun. 30, 2020</a></td>
<td class="nump">84,781,241<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="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, 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 );">Beginning 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>
<tr class="re">
<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">2,410,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,410,000<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">1,968,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,968,000<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 );">Common stock issued for cash exercise of options</a></td>
<td class="nump">$ 5,000<span></span>
</td>
<td class="nump">686,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">691,000<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 );">Common stock issued for cash exercise of options, shares</a></td>
<td class="nump">508,725<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 with restricted share awards</a></td>
<td class="nump">$ 15,000<span></span>
</td>
<td class="num">(15,000)<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, shares</a></td>
<td class="nump">1,547,075<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 );">Common stock issued for cash under open market sale agreement</a></td>
<td class="nump">$ 32,000<span></span>
</td>
<td class="nump">7,634,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,666,000<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 );">Common stock issued for cash under open market sale agreement, shares</a></td>
<td class="nump">3,063,545<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_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(31,209,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(31,209,000)<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_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Other comprehensive income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">9,000<span></span>
</td>
<td class="nump">9,000<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 Jun. 30, 2021</a></td>
<td class="nump">$ 1,013,000<span></span>
</td>
<td class="nump">684,987,000<span></span>
</td>
<td class="num">(601,913,000)<span></span>
</td>
<td class="num">(1,000)<span></span>
</td>
<td class="nump">84,086,000<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 Jun. 30, 2021</a></td>
<td class="nump">101,251,023<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="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 Mar. 31, 2021</a></td>
<td class="nump">$ 990,000<span></span>
</td>
<td class="nump">680,103,000<span></span>
</td>
<td class="num">(586,706,000)<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
<td class="nump">94,390,000<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 Mar. 31, 2021</a></td>
<td class="nump">99,038,933<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">1,327,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,327,000<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">1,101,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,101,000<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 );">Common stock issued for cash exercise of options</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">24,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">24,000<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 );">Common stock issued for cash exercise of options, shares</a></td>
<td class="nump">20,521<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 with restricted share awards</a></td>
<td class="nump">$ 7,000<span></span>
</td>
<td class="num">(7,000)<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, shares</a></td>
<td class="nump">706,348<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 );">Common stock issued for cash under open market sale agreement</a></td>
<td class="nump">$ 16,000<span></span>
</td>
<td class="nump">2,439,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,455,000<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 );">Common stock issued for cash under open market sale agreement, shares</a></td>
<td class="nump">1,485,221<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_NetIncomeLoss', window );">Net loss</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(15,207,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(15,207,000)<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_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax', window );">Other comprehensive income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(4,000)<span></span>
</td>
<td class="num">(4,000)<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 Jun. 30, 2021</a></td>
<td class="nump">$ 1,013,000<span></span>
</td>
<td class="nump">$ 684,987,000<span></span>
</td>
<td class="num">$ (601,913,000)<span></span>
</td>
<td class="num">$ (1,000)<span></span>
</td>
<td class="nump">$ 84,086,000<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 Jun. 30, 2021</a></td>
<td class="nump">101,251,023<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_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_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=122142933&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=122142933&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=123468992&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://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 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 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: 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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: 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=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: 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=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: 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=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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=124431687&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: 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=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: 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 21: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: 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 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=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: 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=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: 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=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: 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 29: 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=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: 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=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: 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=123359005&amp;loc=d3e8933-108599<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_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=124509347&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=124509347&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=124509347&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=123467817&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=123467817&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://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: 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=122038336&amp;loc=d3e74512-122707<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(31))<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(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<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(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: 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>17
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241363720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (15,207,000)<span></span>
</td>
<td class="num">$ (13,010,000)<span></span>
</td>
<td class="num">$ (31,209,000)<span></span>
</td>
<td class="num">$ (61,169,000)<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>
<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"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">32,916,000<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_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">824,000<span></span>
</td>
<td class="nump">834,000<span></span>
</td>
<td class="nump">1,641,000<span></span>
</td>
<td class="nump">2,899,000<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,410,000<span></span>
</td>
<td class="nump">2,834,000<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,968,000<span></span>
</td>
<td class="nump">651,000<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">600,000<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_AccretionAndInterestOnShorttermInvestments', window );">Accretion and interest on short-term investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">266,000<span></span>
</td>
<td class="num">(156,000)<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_OperatingLeaseRightOfUseAssetAmortizationExpense', window );">Amortization of right-of-use lease assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">543,000<span></span>
</td>
<td class="nump">496,000<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_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>
<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_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid expenses and other current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,387,000<span></span>
</td>
<td class="nump">2,208,000<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_IncreaseDecreaseInOtherNoncurrentAssets', window );">Other assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(22,000)<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_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities', window );">Accounts payable, accrued expenses and lease liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,977,000)<span></span>
</td>
<td class="num">(4,786,000)<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,919,000<span></span>
</td>
<td class="nump">800,000<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(25,074,000)<span></span>
</td>
<td class="num">(22,707,000)<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>
<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(501,000)<span></span>
</td>
<td class="num">(1,032,000)<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_PaymentsToAcquireShortTermInvestments', window );">Purchases of short-term investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(15,164,000)<span></span>
</td>
<td class="num">(123,062,000)<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_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments', window );">Proceeds from maturities of short-term investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">46,965,000<span></span>
</td>
<td class="nump">30,014,000<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_NetCashProvidedByUsedInInvestingActivities', window );">Net cash provided by (used in)/investing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,300,000<span></span>
</td>
<td class="num">(94,080,000)<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_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>
<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_ProceedsFromShortTermDebt', window );">Proceeds from loan payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,758,000<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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,666,000<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_ProceedsFromStockOptionsExercised', window );">Proceeds from exercise of stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">691,000<span></span>
</td>
<td class="nump">175,000<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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,357,000<span></span>
</td>
<td class="nump">1,933,000<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 increase/(decrease) in cash, cash equivalents and restricted cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,583,000<span></span>
</td>
<td class="num">(114,854,000)<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 period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,571,000<span></span>
</td>
<td class="nump">130,368,000<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 period</a></td>
<td class="nump">28,154,000<span></span>
</td>
<td class="nump">15,514,000<span></span>
</td>
<td class="nump">28,154,000<span></span>
</td>
<td class="nump">15,514,000<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>
<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">27,179,000<span></span>
</td>
<td class="nump">14,542,000<span></span>
</td>
<td class="nump">27,179,000<span></span>
</td>
<td class="nump">14,542,000<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">972,000<span></span>
</td>
<td class="nump">975,000<span></span>
</td>
<td class="nump">972,000<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">$ 28,154,000<span></span>
</td>
<td class="nump">$ 15,514,000<span></span>
</td>
<td class="nump">28,154,000<span></span>
</td>
<td class="nump">15,514,000<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_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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>Allocated share based compensation expense restricted stock.</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 accounts payable and accrued 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 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>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_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_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=122041274&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=123570139&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=124098289&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=123570139&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=123570139&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=123431023&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=123431023&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=123570139&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=123570139&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=123444420&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=123570139&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=123359005&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=123570139&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=123431023&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=123570139&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=123570139&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_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=123431023&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=123570139&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=123570139&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=123570139&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=123570139&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=123570139&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=123570139&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=123570139&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://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 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 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<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 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: 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 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<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 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: 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=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: 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=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: 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=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<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=124431687&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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: 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=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: 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=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: 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 21: 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=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: 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 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=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: 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=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: 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=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: 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=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: 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 29: 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=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: 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=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: 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=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: 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=123359005&amp;loc=d3e8933-108599<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_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_OperatingLeaseRightOfUseAssetAmortizationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 expense for right-of-use asset 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/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 (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_OperatingLeaseRightOfUseAssetAmortizationExpense</td>
</tr>
<tr>
<td style="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_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=123367319&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_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=123570139&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=123570139&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=123570139&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_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=123570139&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_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 having initial term of repayment 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 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&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_ProceedsFromShortTermDebt</td>
</tr>
<tr>
<td style="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=123570139&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=123431023&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=123570139&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>18
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456237176888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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 SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p id="xdx_805_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zyUv0o8X5Upd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
1 &#8211; <span id="xdx_82B_zo2RfPJQwwwg">NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES</span></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 id="xdx_849_ecustom--BackgroundPolicyTextBlock_zjJyY35AbWBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_z0VfsS5Ck9lb">Background</span></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">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, 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: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_84F_eus-gaap--BasisOfAccounting_ze5TcuKTs4vk" 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"><span id="xdx_86C_zl0dyC8neDc4">Basis
of Presentation</span></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
condensed consolidated balance sheet as of June 30, 2021, the condensed consolidated statements of operations and comprehensive loss
and stockholders&#8217; equity for the three and six months ended June 30, 2021 and 2020, and the condensed consolidated statement of
cash flows for the six months ended June 30, 2021 were prepared by management without audit. In the opinion of management, all adjustments,
consisting only of normal recurring adjustments, except as otherwise disclosed, necessary for the fair presentation of the financial
position, results of operations, and changes in financial position for such periods, have been made.</span></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">Certain
information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally
accepted in the United States of America (&#8220;U.S. GAAP&#8221;) have been condensed or omitted. These interim financial statements
should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended
December 31, 2020. The results of operations for the period ended June 30, 2021 are not necessarily indicative of the operating results
that may be expected for a full year. The condensed consolidated balance sheet as of December 31, 2020 contains financial information
taken from the audited Abeona consolidated financial statements as of that date.</span></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 id="xdx_84B_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_zXZh4FKqNPil" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_866_z0IkApMJLS43">Uses
and Sources of Liquidity</span></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
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: 0; text-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 June 30, 2021, we had cash, cash equivalents and short-term investments of $<span id="xdx_905_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20210630_zPOWBs3hGnBe" title="Cash, cash equivalents and short-term investments">77.6</span> million and net assets of $<span id="xdx_90E_eus-gaap--AssetsNet_c20210630_pn5n6" title="Net assets">84.1</span> million. For the
six months ended June 30, 2021, we had cash outflows from operations of $<span id="xdx_90A_ecustom--NetCashProvidedByUsedInOperatingActivity_c20210101__20210630_pn5n6" title="Net cash used in operating activities">25.1</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: 0; text-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 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: 0; text-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">Based
on our existing cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our
financial flexibility to reduce operating expenses if required, we believe that we have sufficient resources to fund operations
through at least the next 12 months. </span>We will need to secure additional funding in the future to carry out all of 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.</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 id="xdx_841_eus-gaap--UseOfEstimates_zZB7KixOEbD8" 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"><span id="xdx_862_zSB8Xoncj2U7">Use
of Estimates</span></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
preparation of consolidated financial statements in conformity with U.S. GAAP 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 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"/></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 id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zLogOw4uMYla" 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"><span id="xdx_86E_zvQrfqeqKUeb">Cash
and Cash Equivalents</span></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">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 style="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 id="xdx_84B_eus-gaap--EquityMethodInvestmentsPolicy_zJ8TLo0fq9Nd" 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"><span id="xdx_866_zs3CzCUISSF5">Short-term
Investments</span></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">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 style="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 id="xdx_847_eus-gaap--LesseeLeasesPolicyTextBlock_zE6MobxikN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_zXuHnXJNw2m5">Leases</span></span></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">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: 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
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: 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">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: 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
information and disclosures required under ASC 842 are included in Note 7.</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 id="xdx_844_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zyX4ot5VQBh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_869_zK17I7Z2lMm9">Restricted
Cash</span></span></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">Restricted
cash, which 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, consists of cash and cash equivalents
held as collateral for a corporate credit card and office space in New York. As such, the cash and cash equivalents are restricted in
use.</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 id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_zs1zh1zhAXHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_861_zKHR76R6iRK7">Loss
Per Common Share</span></span></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">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_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pdd" 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: 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"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zSCdWluaLuH4" 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 id="xdx_8B5_zNN2MHuhmpki" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></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
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: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended <br/>
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended <br/>
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify">Stock options</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" style="width: 11%; text-align: right" title="Total">7,726,468</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_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" style="width: 11%; text-align: right" title="Total">7,790,596</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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total">7,726,468</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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total">7,790,596</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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" style="text-align: right" title="Total">3,328,125</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" style="text-align: right" title="Total">1,083,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total">3,328,125</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total">1,083,313</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">Warrants</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0628">-</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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">20,000</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0632">-</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">20,000</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: 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_c20210401__20210630_zBMEWdf0joEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,054,593</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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,893,909</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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,054,593</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,893,909</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A1_zl4Q8FbRgpE6" 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>

<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>dtr-types: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>19
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456238327080">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_80B_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zXFnreWQIWx" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
2 &#8211; <span id="xdx_827_zjI2cBxKYIXg">SHORT-TERM INVESTMENTS</span></b></span></p>

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

<p id="xdx_899_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zPcFa8t0dpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes the available-for-sale investments held:</span></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 id="xdx_8B6_zhP6nx2364nj" style="display: none">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</span></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; 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">June 30, 2021</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, 2020</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: left">U.S. government and agency securities and treasuries</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20210630_pp0p0" style="width: 18%; text-align: right" title="U.S. government and agency securities and treasuries">50,380,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 18%; 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_8AE_zbeEH9UO4A1j" style="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">The
amortized cost of the available-for-sale debt securities, which is adjusted for amortization of premiums and accretion of discounts to
maturity, was $<span id="xdx_90B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20210630_pp0p0" title="Amortized cost of available-for-sale debt securities">50,381,000</span> and $<span id="xdx_908_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_c20201231_pp0p0" title="Amortized cost of available-for-sale debt securities">82,448,000</span> as of June 30, 2021 and December 31, 2020, respectively. There were <span id="xdx_908_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGainLoss_do_c20210101__20210630_zICajSQB7lD9" title="Realized gains or losses on sale or maturity of available-for-sale debt securities"><span id="xdx_905_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGainLoss_do_c20200101__20200630_zpDCvKIvUrX5" title="Realized gains or losses on sale or maturity of available-for-sale debt securities">no</span></span> significant realized
gains or losses recognized on the sale or maturity of available-for-sale debt securities during the six months ended June 30, 2021 or
2020.</span></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>

<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><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1403<br> -Paragraph (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;">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>dtr-types: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>20
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456239134328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LICENSED TECHNOLOGY<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_80D_eus-gaap--IntangibleAssetsDisclosureTextBlock_z1YhEdTyHd64" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
3 &#8211; <span id="xdx_82B_zOmoaaR4gwSl">LICENSED TECHNOLOGY</span></b></span></p>

<p style="font: bold 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-indent: 60pt; 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_90A_eus-gaap--RoyaltyExpense_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_pn6n6" title="Royalty fees">180</span>
million and a running royalty on net sales, including: (i) an initial fee of $<span id="xdx_904_eus-gaap--PaymentsForRoyalties_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zc1BuXJfaPP8" title="Royalties payments">20</span>
million, $<span id="xdx_90D_ecustom--PaymentForExecutionOfContracts_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zFLdFTyzEXo2" title="Payment on execution of contracts">10</span>
million of which was due to REGENXBIO shortly after the effective date of the agreement, and $<span id="xdx_90C_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zKnpTEH3sQPe" title="Due to licensor current">10</span>
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_909_eus-gaap--DebtInstrumentFaceAmount_iI_pn6n6_c20181104__srt--RangeAxis__srt--MaximumMember__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zlrSIy7mOgM8" title="Annual fees">100</span>
million, payable in $<span id="xdx_907_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zY1JZfCo6df7" title="Royalties payments">20</span>
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_901_ecustom--PaymentsForMilestone_pn6n6_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z2hMpZgUiYXl" title="Milestone payment">60</span>
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_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dc_c20181103__20181104__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_z6NCBKQUcuL5" title="Finite-lived intangible asset, useful life">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_908_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--OriginalLicenseAgreementMember_zRsTOgfy5a6e" title="License to be paid">10</span>
million payment due on November 4, 2019 with a $<span id="xdx_90C_eus-gaap--ProgramRightsObligationsCurrent_iI_pn6n6_c20191104__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_zp9b4vT6kKM" title="License to be paid">3</span>
million payment due on November 4, 2019 and an additional $<span id="xdx_90F_eus-gaap--ProgramRightsObligationsCurrent_c20191104__us-gaap--AwardDateAxis__custom--AprilOneTwentyTwentyMember__us-gaap--TypeOfArrangementAxis__custom--AmendedAgreementMember_pn6n6" title="License to be paid">8</span>
million payment (which included $<span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pn6n6_c20191104_zKmZDNoXV7Cg" title="Interest payable">1</span>
million of interest) that would have been due no later than April 1, 2020. That $<span id="xdx_905_eus-gaap--PaymentsForRoyalties_pn6n6_c20200329__20200402_zc3SyKcaLVSf" title="Royalties payments">8</span>
million payment that had been scheduled to be paid by April 1, 2020 and the $<span id="xdx_907_eus-gaap--PaymentsForRoyalties_pn6n6_c20201103__20201104_z7sgeGnTyd08" title="Royalties payments">20</span>
million that had been due to be paid on November 4, 2020 are both recorded as payable to licensor on the consolidated balance sheet.
The Company disputed that it was responsible for the $<span id="xdx_90F_eus-gaap--LossContingencyAccrualAtCarryingValue_iI_pn6n6_c20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zsZNy2MT6rd9" title="Loss contingency accrual">8</span>
million and $<span id="xdx_904_eus-gaap--PaymentsForLegalSettlements_pn6n6_c20200101__20201231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember__dei--LegalEntityAxis__custom--REGENXBIOMember_zekSlLsCSSD7" title="Payments for legal settlements">20</span>
million payments, and those payments were the subject of an arbitration between the Company and REGENXBIO as noted below. </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">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_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pn6n6_c20200402_zj8Butv10i8k">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_904_eus-gaap--ProgramRightsObligationsCurrent_c20200417_pn5n6" title="License to be paid">8</span> million fee, payable within a 15-day cure
period after receipt of the demand letter. The license terminated on <span id="xdx_900_ecustom--LicenseTerminationDate_dd_c20200416__20200417_zRMiZYf4PEN5" title="License termination date">May 2, 2020</span>, when the 15-day period expired. 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_900_eus-gaap--OtherCostAndExpenseOperating_pn5n6_c20200101__20200331_zdvBHSsItgw2" title="Non-cash licensed technology impairment charge">32.9</span> million non-cash impairment
charge during the three months ended March 31, 2020.</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"><span style="font: 10pt Times New Roman, Times, Serif"/></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
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 were not responsible for payments totaling $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zLAvnf1P79j8">28
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would otherwise
have been due in 2020) plus accrued interest ($<span id="xdx_90E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_pn5n6">6.4
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of June 30, 2021
based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and filed a counterclaim seeking payment
of the $<span id="xdx_90D_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_zinZJqT4qcM6">28
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest, which
REGENXBIO argued remained due. An arbitration hearing before a tribunal of three AAA arbitrators was held on March 8 and March 9, 2021.
On July 13, 2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#8217; arbitration claims and counterclaims.
Although the tribunal awarded REGENXBIO $<span id="xdx_908_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210712__20210713__dei--LegalEntityAxis__custom--REGENXBIOMember_ztsz5CrujWBa">28.0
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest, we
believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement, including $<span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn5n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_zDSYSQtyDeH7">18.0
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement.</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
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_90F_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_dtY_c20150514__20150515__us-gaap--BusinessAcquisitionAxis__custom--AbeonaTherapeuticsLlcMember_zma4pZCMGJH2" title="Finite-lived intangible asset, useful life">20</span> years.</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 id="xdx_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z3Qz0s1LxAXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zWQTFMsuqVub" style="display: none">SCHEDULE OF LICENSED TECHNOLOGY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20210630_zBD7EzfN5bk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2021</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_497_20201231_zfdgaH4YqK6e" 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></tr>
  <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzlPQ_zCia6XBGRSe3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Licensed technology</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">2,156,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 23%; text-align: right">2,156,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzlPQ_ziXmdacokWi1" 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">714,000</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">656,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzlPQ_zf8qxsW35nog" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,442,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,500,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A1_z3KdSZGHdfai" 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 id="xdx_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zjg4NuhcGF5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
aggregate estimated amortization expense for intangible assets remaining as of June 30, 2021 is as follows:</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 id="xdx_8BA_zCQtQAAcyJWb" 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: 40%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_496_20210630_z7mU7T26qj4c" style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznXj_zDjmVBJOOoyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 60%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">2021, remainder</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: 36%; text-align: right">58,000</td></tr>
  <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznXj_zOx0QozLcN04" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; text-align: left">2022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznXj_zYUHnW4eBKO3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">2023</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznXj_zQGOnVcrcRUd" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; text-align: left">2024</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznXj_zCLgx3EK05A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">2025</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANznXj_zE3Y7OsEOVbb" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Thereafter</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 style="border-bottom: Black 1.5pt solid; text-align: right">916,000</td></tr>
  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznXj_zWya6EV6eTU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total</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">1,442,000</td></tr>
  </table>

<p id="xdx_8AE_zCnSEYTtxFm5" 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">Amortization
on licensed technology was $<span id="xdx_90C_eus-gaap--AmortizationOfIntangibleAssets_c20210401__20210630_zaMDlJabH5Z2" title="Amortization of intangible assets">29,000</span> and $<span id="xdx_900_eus-gaap--AmortizationOfIntangibleAssets_c20210101__20210630_zuOsAnAD9TC7">58,000</span> for the three and six months ended June 30, 2021 and $<span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_c20200401__20200630_zZiWf1zOkXg1">44,000</span> and $<span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_pn5n6_c20200101__20200630_zINcFkGH2sL7" title="Amortization of intangible assets">1.3</span> million for the
three and six months ended June 30, 2020, respectively.</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>

<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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456242350072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOAN PAYABLE<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_80D_eus-gaap--DebtDisclosureTextBlock_zJph7Cp11QX3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
4 - <span id="xdx_820_zliUlF9H6JR8">LOAN PAYABLE</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: 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_90A_eus-gaap--ProceedsFromNotesPayable_c20200501__20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_pn5n6" 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_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPercent_c20200502__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zfhTLPh3Fp5a" 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. Principal and interest payments on our PPP Loan are
deferred until August 15, 2021 and the unforgiven portion of our PPP Loan, if any, matures on October 15, 2023.</span></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
July 2021, we received notice from the SBA that our PPP loan has been forgiven. We will record the extinguishment of the PPP loan payable
and other income in the third quarter of 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"><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>&#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><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: 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(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456237236056">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_803_eus-gaap--FairValueDisclosuresTextBlock_zTD6QeF2gJmk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
5 &#8211; <span id="xdx_822_zGrntHvH16C">FAIR VALUE MEASUREMENTS</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><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: 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 contract liability 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-top: 0; margin-bottom: 0; text-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: 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 lowest level fair value inputs
are used to assign a fair value level. 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-top: 0; margin-bottom: 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%; border-collapse: collapse">
  <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; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    1 - 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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    2 - 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; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; layout-grid-mode: line; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    3 - 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-top: 0; margin-bottom: 0; text-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: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_89A_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zWM5CieqYwBb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 June 30, 2021 and December 31, 2020 are summarized
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BB_z3biru65i3td" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Description</td><td style="text-align: center; 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">June 30, 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">Recurring</span></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="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="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 24%; text-align: left">Short-term investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets">50,380,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets">&#160;&#160;&#160;<span style="-sec-ix-hidden: xdx2ixbrl0753">&#160;</span>-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets">50,380,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</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_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0759">-</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">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>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 id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,442,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0765">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,442,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</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--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0775">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0779">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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: 100%">
  <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">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">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>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: 24%; text-align: left">Short-term investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets">82,438,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets">&#160;&#160;&#160;&#160;<span style="-sec-ix-hidden: xdx2ixbrl0783">&#160;</span>-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets">82,438,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0787">-</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_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</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">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>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 id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,500,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0795">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,500,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss">(32,916,000</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 id="xdx_984_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AF_zDJGKnI3us2a" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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"><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=123874694&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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456239127240">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_zbG8qsudk3w6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
6 &#8211; <span id="xdx_82F_z2UQdTpWjoe2">STOCK-BASED COMPENSATION</span></b></span></p>

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

<p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zi19aXG6Si7k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Stock
Options</i>: The following table summarizes stock option-based compensation for the three and six months ended June 30, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zRsq8gHKdDIc" 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: 100%">
  <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 three months ended June 30,</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended June 30,</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">2021</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">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">2021</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">2020</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: 32%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zhiQB57DZd8c" style="width: 13%; text-align: right" title="Total stock-based compensation expense">608,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zritkzMaEiF2" style="width: 13%; text-align: right" title="Total stock-based compensation expense">871,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense">1,217,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense">1,615,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zrVhcSDRV76k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">719,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zUfOZxXUQswb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">707,000</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_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__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">1,193,000</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_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__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">1,219,000</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">Stock option-based compensation expense included in operating expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zaxVs1mP3cY9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,327,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zUOf7ENLzYRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,578,000</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">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">2,410,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">2,834,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

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

<p id="xdx_8A1_zdJbi5N8N612" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">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-top: 0; margin-bottom: 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; layout-grid-mode: line; 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 - 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; layout-grid-mode: line"><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 - 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; layout-grid-mode: line"><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 - 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; layout-grid-mode: line"><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
    - 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-top: 0; margin-bottom: 0; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_898_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zn4sAv9Keez8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
used the following weighted-average assumptions to estimate the fair value of the options granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z0AS0SkfK6p" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: justify">Expected volatility</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210401__20210630_zqiefpIHMv7c" style="width: 13%; text-align: right" title="Expected volatility">97</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200401__20200630_zztRov0SWbX4" style="width: 13%; text-align: right" title="Expected volatility">111</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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210101__20210630_zB9udD6faLK6" style="width: 13%; text-align: right" title="Expected volatility">98</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200101__20200630_zEyZT9e5l4L1" style="width: 13%; text-align: right" title="Expected volatility">111</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_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210401__20210630_zFGW1xEd56x6" title="Expected term">5.67</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_c20200401__20200630_zOPRGqZE9Avj" title="Expected term">6.25</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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20210630_z1AG8gUQKTd6" title="Expected term">5.93</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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20200630_zCDpR0zwgYXb" title="Expected term">6.25</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210401__20210630_zuQeZO26Uph2" style="text-align: right" title="Risk-free interest rate">0.96</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200401__20200630_zWLdo5eQ4y2a" style="text-align: right" title="Risk-free interest rate">0.23</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210101__20210630_zoFObQKaWXCb" style="text-align: right" title="Risk-free interest rate">0.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200101__20200630_zieql2qejf11" style="text-align: right" title="Risk-free interest rate">0.30</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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210401__20210630_zjv1gZWIABH4" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200401__20200630_zjQJHqbrzPai" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210101__20210630_zlEqfUJaL6Cd" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200101__20200630_zZz4zUOqT3X7" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td></tr>
  </table>

<p id="xdx_8AA_zMKhWxMWySN9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zr9PpE2zBeda" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the options granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B9_zWSvj727Nwai" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49E_20210401__20210630_zksHMELppTSe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49E_20200401__20200630_zA8N9U9FPgZ9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_496_20210101__20210630_z0X8Np4xpcM" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_494_20200101__20200630_zqWFsbbbuvMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_zSE2pqmlAUzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Options granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right">1,205,808</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: 13%; text-align: right">1,897,119</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: 13%; text-align: right">3,355,308</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: 13%; text-align: right">3,073,046</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_z9BVSDVBoke1" style="vertical-align: bottom; background-color: White">
    <td>Weighted-average:</td><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_402_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_z9o52zDnTuSl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Exercise price</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.83</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.05</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.30</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_zYTAWINK5gV2" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.22</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.36</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.92</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A0_zLYY71mkj4i1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_898_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zBLoQ85pKhs7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Common Stock</i>: The following table summarizes restricted common stock compensation expense for the three and six months ended June
30, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zcKPeW1qqsAf" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zA9OAETSZWGj" style="width: 13%; text-align: right" title="Total stock-based compensation expense">484,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYPZbziERGyk" style="width: 13%; text-align: right" title="Total stock-based compensation expense">147,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z1QLXSQY95nb" style="width: 13%; text-align: right" title="Total stock-based compensation expense">1,030,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z7B8eZ5BnnJh" style="width: 13%; text-align: right" title="Total stock-based compensation expense">472,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z7ZZjMqynvMl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">617,000</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_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCkrBXPdH0oh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">40,000</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_984_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCVLjpTfmmye" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">938,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z1d5K4HO2K1e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">179,000</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">Restricted stock-based compensation expense included in operating expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zi5kSsR6SnA9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,101,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zwrnerFLz7Uk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">187,000</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">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zvsjVZ38gnQc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,968,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">651,000</td><td style="padding-bottom: 2.5pt; text-align: left"><p style="margin-top: 0; margin-bottom: 0">&#160;</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">&#160;</p></td></tr>
  </table>

<p id="xdx_8AE_zm3SayidMl0i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-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"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zAY7xCRNOdyb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the restricted common stock granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BC_zvQlhhbBSWLb" style="display: none">SUMMARY
OF RESTRICTED COMMON STOCK</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_499_20210401__20210630_zcwgVaeeXFgl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_494_20200401__20200630_zAN284kJF6u8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td id="xdx_495_20210101__20210630_z7QGgwnv7R1g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td id="xdx_495_20200101__20200630_zglLCqNPwfIf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">For the six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMiKFr3KiAEj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Restricted common stock granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right">926,484</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: 13%; text-align: right">1,083,313</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: 13%; text-align: right">1,975,734</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: 13%; text-align: right">1,083,313</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyz7NbxCoOM1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Restricted common stock forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(220,136</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0929">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(428,659</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0931">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_pid_z1C867nILga4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted-average:</td><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_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPkGb5o7SEe9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value-granted awards</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.19</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.97</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.19</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z4n6Tq8PJCu5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value-forfeited awards</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.05</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0944">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.89</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0946">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AE_zpGWKz5UypDb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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_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>dtr-types: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>24
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456238631704">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_80A_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zW9AJhwZmphk" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
7 &#8211;<span id="xdx_820_zuGxEklY4Fp"> COMMITMENTS AND CONTINGENCIES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
were 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), 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 were not responsible for payments totaling $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pn6n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zTJqS15jepje">28
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million (which would otherwise
have been due in 2020) plus accrued interest ($<span id="xdx_907_eus-gaap--DebtInstrumentIncreaseAccruedInterest_pn5n6_c20210101__20210630__srt--ProductOrServiceAxis__custom--RDEBProductMember_zBwbe6U4yRO1">6.4
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million as of June 30, 2021
based on invoices received from REGENXBIO). REGENXBIO disputed our arbitration claim and 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. On July 13,
2021, the tribunal found in favor of REGENXBIO Inc. in connection with the parties&#8217; arbitration claims and counterclaims. Although
the tribunal awarded REGENXBIO $<span id="xdx_901_ecustom--DebtInstrumentPeriodicRemainsDue_pn6n6_c20210712__20210713__dei--LegalEntityAxis__custom--REGENXBIOMember_zc81zc2j2vBk">28.0
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million plus interest, we
believe that prior to the arbitration decision, the two companies had entered into a binding settlement agreement, including $<span id="xdx_903_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_pn5n6_c20210101__20210630__dei--LegalEntityAxis__custom--REGENXBIOMember_z65vNbWI1AOf">18.0
</span></span><span style="font: normal 10pt Times New Roman, Times, Serif">million payable to REGENXBIO
over a two-year period. We intend to seek enforcement of the settlement agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; 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 non-cancelable lease term of less than one year 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-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_894_eus-gaap--LeaseCostTableTextBlock_zfBksvTHYqlf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">Components
of lease cost are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zhBxxGJqy3v" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_498_20210401__20210630_zbncQA3H7Utj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_49E_20200401__20200630_zUkJHxIHdSa3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_497_20210101__20210630_zDJDBrb5avL4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_49D_20200101__20200630_zYf9WGkV76w5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; 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: 32%; text-align: left">Operating lease cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">434,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">434,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">868,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">868,000</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">$</td><td style="text-align: right">104,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">92,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">239,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">175,000</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">$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">6,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,000</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A2_zJvO25M7HZw2" style="font: 10pt Times New Roman, Times, Serif; 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-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zmxsA0CDXAxa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 as of June 30, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B9_zDTthtX2wYP4" 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%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td>&#160;</td>
    <td id="xdx_49F_20210630_zwztj13YBQql">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="text-decoration: underline">Maturity of lease liabilities:</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPzoEX_zXxLDJUnA3fa" style="vertical-align: bottom; background-color: White">
    <td style="width: 78%; text-align: left">2021, remainder</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">858,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzoEX_zl6XL3OeeG97" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,727,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzoEX_z3QlixZSHawc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,741,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzoEX_zaV2pTL0kuJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,781,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzoEX_z9Is7tJTHVsc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,799,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzoEX_zj2LW3ngx9kd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; 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">87,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_mtLOLLPzoEX_zHjRPqh9bw08" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total undiscounted operating lease payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,993,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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 style="border-bottom: Black 1.5pt solid; text-align: right">1,551,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_zSLOzVGg6jz6" style="vertical-align: bottom; background-color: White">
    <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 style="border-bottom: Black 2.5pt double; text-align: right">6,442,000</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 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-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 id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_maOLLzHBA_zhHNSdkLAae1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_maOLLzHBA_zsDCIgDwpl8b" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,722,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzHBA_zRsJVZjkiUph" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,442,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <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: 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: White">
    <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_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210630_z1zi8i4hYbIi" title="Weighted-average remaining lease term for operating leases">55</span> months</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: left">Weighted-average discount rate for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_uPercent_c20210630_zqsLJ7URf8Pc" title="Weighted-average discount rate for operating leases">9.6</span></td><td style="text-align: left">%</td></tr>
  </table>

<p id="xdx_8A7_zN3swK5mEvU7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"><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_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 954<br> -SubTopic 440<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6491277&amp;loc=d3e6429-115629<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 (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br><br>Reference 5: 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=123406679&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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456242009384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_BackgroundPolicyTextBlock', window );">Background</a></td>
<td class="text"><p id="xdx_849_ecustom--BackgroundPolicyTextBlock_zjJyY35AbWBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_z0VfsS5Ck9lb">Background</span></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">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, 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: normal 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_BasisOfAccounting', window );">Basis of Presentation</a></td>
<td class="text"><p id="xdx_84F_eus-gaap--BasisOfAccounting_ze5TcuKTs4vk" 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"><span id="xdx_86C_zl0dyC8neDc4">Basis
of Presentation</span></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
condensed consolidated balance sheet as of June 30, 2021, the condensed consolidated statements of operations and comprehensive loss
and stockholders&#8217; equity for the three and six months ended June 30, 2021 and 2020, and the condensed consolidated statement of
cash flows for the six months ended June 30, 2021 were prepared by management without audit. In the opinion of management, all adjustments,
consisting only of normal recurring adjustments, except as otherwise disclosed, necessary for the fair presentation of the financial
position, results of operations, and changes in financial position for such periods, have been made.</span></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">Certain
information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally
accepted in the United States of America (&#8220;U.S. GAAP&#8221;) have been condensed or omitted. These interim financial statements
should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended
December 31, 2020. The results of operations for the period ended June 30, 2021 are not necessarily indicative of the operating results
that may be expected for a full year. The condensed consolidated balance sheet as of December 31, 2020 contains financial information
taken from the audited Abeona consolidated financial statements as of that date.</span></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>

<span></span>
</td>
</tr>
<tr class="ro">
<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_84B_eus-gaap--CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock_zXZh4FKqNPil" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_866_z0IkApMJLS43">Uses
and Sources of Liquidity</span></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
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: 0; text-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 June 30, 2021, we had cash, cash equivalents and short-term investments of $<span id="xdx_905_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iI_pn5n6_c20210630_zPOWBs3hGnBe" title="Cash, cash equivalents and short-term investments">77.6</span> million and net assets of $<span id="xdx_90E_eus-gaap--AssetsNet_c20210630_pn5n6" title="Net assets">84.1</span> million. For the
six months ended June 30, 2021, we had cash outflows from operations of $<span id="xdx_90A_ecustom--NetCashProvidedByUsedInOperatingActivity_c20210101__20210630_pn5n6" title="Net cash used in operating activities">25.1</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: 0; text-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 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: 0; text-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">Based
on our existing cash, cash equivalents and short-term investments, our ability to access additional financial resources and/or our
financial flexibility to reduce operating expenses if required, we believe that we have sufficient resources to fund operations
through at least the next 12 months. </span>We will need to secure additional funding in the future to carry out all of 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.</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>

<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_841_eus-gaap--UseOfEstimates_zZB7KixOEbD8" 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"><span id="xdx_862_zSB8Xoncj2U7">Use
of Estimates</span></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
preparation of consolidated financial statements in conformity with U.S. GAAP 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 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"/></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>

<span></span>
</td>
</tr>
<tr class="ro">
<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_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zLogOw4uMYla" 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"><span id="xdx_86E_zvQrfqeqKUeb">Cash
and Cash Equivalents</span></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">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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_EquityMethodInvestmentsPolicy', window );">Short-term Investments</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--EquityMethodInvestmentsPolicy_zJ8TLo0fq9Nd" 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"><span id="xdx_866_zs3CzCUISSF5">Short-term
Investments</span></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">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 style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</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_LesseeLeasesPolicyTextBlock', window );">Leases</a></td>
<td class="text"><p id="xdx_847_eus-gaap--LesseeLeasesPolicyTextBlock_zE6MobxikN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_862_zXuHnXJNw2m5">Leases</span></span></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">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: 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
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: 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">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: 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
information and disclosures required under ASC 842 are included in Note 7.</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>

<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_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Restricted Cash</a></td>
<td class="text"><p id="xdx_844_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zyX4ot5VQBh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_869_zK17I7Z2lMm9">Restricted
Cash</span></span></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">Restricted
cash, which 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, consists of cash and cash equivalents
held as collateral for a corporate credit card and office space in New York. As such, the cash and cash equivalents are restricted in
use.</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>

<span></span>
</td>
</tr>
<tr class="ro">
<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_zs1zh1zhAXHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline"><span id="xdx_861_zKHR76R6iRK7">Loss
Per Common Share</span></span></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">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_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_c20201031__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--PreFundedWarrantMember_pdd" 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: 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"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"/><p id="xdx_890_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zSCdWluaLuH4" 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 id="xdx_8B5_zNN2MHuhmpki" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></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
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: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended <br/>
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended <br/>
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify">Stock options</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" style="width: 11%; text-align: right" title="Total">7,726,468</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_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" style="width: 11%; text-align: right" title="Total">7,790,596</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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total">7,726,468</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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total">7,790,596</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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" style="text-align: right" title="Total">3,328,125</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" style="text-align: right" title="Total">1,083,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total">3,328,125</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total">1,083,313</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">Warrants</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0628">-</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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">20,000</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0632">-</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">20,000</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: 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_c20210401__20210630_zBMEWdf0joEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,054,593</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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,893,909</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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,054,593</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,893,909</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A1_zl4Q8FbRgpE6" 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>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abeo_BackgroundPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Background [PolicyTextBlock].</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_BackgroundPolicyTextBlock</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>dtr-types: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_BasisOfAccounting">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</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> -URI http://asc.fasb.org/topic&amp;trid=2122369<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_BasisOfAccounting</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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=123431023&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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>dtr-types: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 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&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>dtr-types: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></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><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>dtr-types: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=124432515&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 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&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>dtr-types: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_EquityMethodInvestmentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 equity method of accounting for investments and other interests. Investment includes, but is not limited to, unconsolidated subsidiary, corporate joint venture, noncontrolling interest in real estate venture, limited partnership, and limited liability company. Information includes, but is not limited to, ownership percentage, reason equity method is or is not considered appropriate, and accounting policy election for distribution received.</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 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<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 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.12)<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 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<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 45<br> -Paragraph 21D<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=SL94080555-108585<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_EquityMethodInvestmentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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=123408670&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>dtr-types: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_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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241265368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_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_zSCdWluaLuH4" 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 id="xdx_8B5_zNN2MHuhmpki" style="display: none">SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE</span></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
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: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended <br/>
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended <br/>
June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify">Stock options</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_znbuyAj7QSrd" style="width: 11%; text-align: right" title="Total">7,726,468</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_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_z1ekMs6mxl9h" style="width: 11%; text-align: right" title="Total">7,790,596</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_982_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total">7,726,468</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_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_pdd" style="width: 11%; text-align: right" title="Total">7,790,596</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_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zt7OWkgiBEjb" style="text-align: right" title="Total">3,328,125</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_zEubkU7w1SZ2" style="text-align: right" title="Total">1,083,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total">3,328,125</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockMember_pdd" style="text-align: right" title="Total">1,083,313</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">Warrants</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210401__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_z3Pdion34dU1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0628">-</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_98E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zbsWk5Bh9BF5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">20,000</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--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl0632">-</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_pdd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total">20,000</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: 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_c20210401__20210630_zBMEWdf0joEi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,054,593</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_985_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200401__20200630_zSHZned8izY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,893,909</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_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20210101__20210630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,054,593</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_984_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20200101__20200630_pdd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">8,893,909</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_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_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=124432515&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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456237289928">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_899_eus-gaap--DebtSecuritiesAvailableForSaleTableTextBlock_zPcFa8t0dpL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
following table summarizes the available-for-sale investments held:</span></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 id="xdx_8B6_zhP6nx2364nj" style="display: none">SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD</span></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; 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">June 30, 2021</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, 2020</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: left">U.S. government and agency securities and treasuries</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20210630_pp0p0" style="width: 18%; text-align: right" title="U.S. government and agency securities and treasuries">50,380,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecurities_c20201231_pp0p0" style="width: 18%; 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>dtr-types: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>28
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456237196248">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_89F_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_z3Qz0s1LxAXl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_zWQTFMsuqVub" style="display: none">SCHEDULE OF LICENSED TECHNOLOGY</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20210630_zBD7EzfN5bk8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">June 30, 2021</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_497_20201231_zfdgaH4YqK6e" 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></tr>
  <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_maFLIANzlPQ_zCia6XBGRSe3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left">Licensed technology</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right">2,156,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 23%; text-align: right">2,156,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_msFLIANzlPQ_ziXmdacokWi1" 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">714,000</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">656,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzlPQ_zf8qxsW35nog" 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,442,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,500,000</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_89A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock_zjg4NuhcGF5j" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">The
aggregate estimated amortization expense for intangible assets remaining as of June 30, 2021 is as follows:</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 id="xdx_8BA_zCQtQAAcyJWb" 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: 40%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_496_20210630_z7mU7T26qj4c" style="text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANznXj_zDjmVBJOOoyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 60%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">2021, remainder</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: 36%; text-align: right">58,000</td></tr>
  <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANznXj_zOx0QozLcN04" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; text-align: left">2022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANznXj_zYUHnW4eBKO3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">2023</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANznXj_zQGOnVcrcRUd" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; text-align: left">2024</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANznXj_zCLgx3EK05A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">2025</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">117,000</td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANznXj_zE3Y7OsEOVbb" style="vertical-align: bottom; background-color: White">
    <td style="vertical-align: top; padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Thereafter</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 style="border-bottom: Black 1.5pt solid; text-align: right">916,000</td></tr>
  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANznXj_zWya6EV6eTU9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; padding-bottom: 2.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total</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">1,442,000</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>dtr-types: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>dtr-types: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>29
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456330761336">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_89A_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zWM5CieqYwBb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 June 30, 2021 and December 31, 2020 are summarized
below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BB_z3biru65i3td" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Description</td><td style="text-align: center; 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">June 30, 2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="text-decoration: underline">Recurring</span></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="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="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>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;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 24%; text-align: left">Short-term investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets">50,380,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets">&#160;&#160;&#160;<span style="-sec-ix-hidden: xdx2ixbrl0753">&#160;</span>-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets">50,380,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0757">-</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_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0759">-</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">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>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 id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,442,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0763">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0765">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,442,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0773">-</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--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0775">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--FairValueDisclosureOfGainLoss_c20210630__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0779">-</span></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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: 100%">
  <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">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">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>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: 24%; text-align: left">Short-term investments</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 16%; text-align: right" title="Fair value disclosure of assets">82,438,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 10%; text-align: right" title="Fair value disclosure of assets">&#160;&#160;&#160;&#160;<span style="-sec-ix-hidden: xdx2ixbrl0783">&#160;</span>-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets">82,438,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 9%; text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0787">-</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_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--ShortTermInvestmentMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_pp0p0" style="width: 12%; text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0789">-</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">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>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 id="xdx_988_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,500,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0793">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0795">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">1,500,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__custom--LicensedTechnologyNetMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss">(32,916,000</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 id="xdx_984_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets"><span style="-sec-ix-hidden: xdx2ixbrl0805">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of assets">32,466,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--FairValueDisclosureOfGainLoss_c20201231__us-gaap--FairValueByAssetClassAxis__us-gaap--GoodwillMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_pp0p0" style="text-align: right" title="Fair value disclosure of gain loss"><span style="-sec-ix-hidden: xdx2ixbrl0809">-</span></td><td style="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_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=123874694&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=123874694&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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456236991080">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock', window );">SCHEDULE OF STOCK BASED COMPENSATION</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zi19aXG6Si7k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Stock
Options</i>: The following table summarizes stock option-based compensation for the three and six months ended June 30, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_zRsq8gHKdDIc" 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: 100%">
  <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 three months ended June 30,</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="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended June 30,</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">2021</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">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">2021</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">2020</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: 32%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zhiQB57DZd8c" style="width: 13%; text-align: right" title="Total stock-based compensation expense">608,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zritkzMaEiF2" style="width: 13%; text-align: right" title="Total stock-based compensation expense">871,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense">1,217,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_pp0p0" style="width: 13%; text-align: right" title="Total stock-based compensation expense">1,615,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zrVhcSDRV76k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">719,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zUfOZxXUQswb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">707,000</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_988_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__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">1,193,000</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_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__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">1,219,000</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">Stock option-based compensation expense included in operating expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zaxVs1mP3cY9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,327,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zUOf7ENLzYRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,578,000</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">$</td><td id="xdx_98B_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">2,410,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">2,834,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">SCHEDULE OF WEIGHTED-AVERAGE ASSUMPTIONS TO ESTIMATE THE FAIR VALUE OF THE OPTIONS GRANTED</a></td>
<td class="text"><p id="xdx_898_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zn4sAv9Keez8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: normal 10pt Times New Roman, Times, Serif">We
used the following weighted-average assumptions to estimate the fair value of the options granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B3_z0AS0SkfK6p" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: justify">Expected volatility</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210401__20210630_zqiefpIHMv7c" style="width: 13%; text-align: right" title="Expected volatility">97</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200401__20200630_zztRov0SWbX4" style="width: 13%; text-align: right" title="Expected volatility">111</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_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20210101__20210630_zB9udD6faLK6" style="width: 13%; text-align: right" title="Expected volatility">98</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_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPercent_c20200101__20200630_zEyZT9e5l4L1" style="width: 13%; text-align: right" title="Expected volatility">111</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_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210401__20210630_zFGW1xEd56x6" title="Expected term">5.67</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_c20200401__20200630_zOPRGqZE9Avj" title="Expected term">6.25</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_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20210630_z1AG8gUQKTd6" title="Expected term">5.93</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_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20200630_zCDpR0zwgYXb" title="Expected term">6.25</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_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210401__20210630_zuQeZO26Uph2" style="text-align: right" title="Risk-free interest rate">0.96</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200401__20200630_zWLdo5eQ4y2a" style="text-align: right" title="Risk-free interest rate">0.23</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20210101__20210630_zoFObQKaWXCb" style="text-align: right" title="Risk-free interest rate">0.99</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPercent_c20200101__20200630_zieql2qejf11" style="text-align: right" title="Risk-free interest rate">0.30</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_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210401__20210630_zjv1gZWIABH4" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200401__20200630_zjQJHqbrzPai" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20210101__20210630_zlEqfUJaL6Cd" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_uPercent_c20200101__20200630_zZz4zUOqT3X7" style="text-align: right" title="Expected dividend yield">0</td><td style="text-align: left">%</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_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">SCHEDULE OF OPTIONS ACTIVITY</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zr9PpE2zBeda" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the options granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B9_zWSvj727Nwai" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49E_20210401__20210630_zksHMELppTSe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_49E_20200401__20200630_zA8N9U9FPgZ9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_496_20210101__20210630_z0X8Np4xpcM" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_494_20200101__20200630_zqWFsbbbuvMj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_zSE2pqmlAUzi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Options granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right">1,205,808</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: 13%; text-align: right">1,897,119</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: 13%; text-align: right">3,355,308</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: 13%; text-align: right">3,073,046</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward_z9BVSDVBoke1" style="vertical-align: bottom; background-color: White">
    <td>Weighted-average:</td><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_402_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_z9o52zDnTuSl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Exercise price</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.83</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.05</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.30</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_zYTAWINK5gV2" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.22</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.36</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.59</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.92</td><td style="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 COMMON STOCK</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zAY7xCRNOdyb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes the restricted common stock granted for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BC_zvQlhhbBSWLb" style="display: none">SUMMARY
OF RESTRICTED COMMON STOCK</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_499_20210401__20210630_zcwgVaeeXFgl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_494_20200401__20200630_zAN284kJF6u8" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td id="xdx_495_20210101__20210630_z7QGgwnv7R1g" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td>
    <td id="xdx_495_20200101__20200630_zglLCqNPwfIf" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">For the six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zMiKFr3KiAEj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Restricted common stock granted</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right">926,484</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: 13%; text-align: right">1,083,313</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: 13%; text-align: right">1,975,734</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: 13%; text-align: right">1,083,313</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_iN_pid_di_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zyz7NbxCoOM1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Restricted common stock forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(220,136</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0929">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(428,659</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0931">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_pid_z1C867nILga4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted-average:</td><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_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPkGb5o7SEe9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value-granted awards</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.19</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.97</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.19</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_pid_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z4n6Tq8PJCu5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Grant date fair value-forfeited awards</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.05</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0944">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.89</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0946">-</span></td><td style="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_898_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_hus-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zBLoQ85pKhs7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Restricted
Common Stock</i>: The following table summarizes restricted common stock compensation expense for the three and six months ended June
30, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zcKPeW1qqsAf" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 32%; text-align: left">Research and development</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zA9OAETSZWGj" style="width: 13%; text-align: right" title="Total stock-based compensation expense">484,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_zYPZbziERGyk" style="width: 13%; text-align: right" title="Total stock-based compensation expense">147,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z1QLXSQY95nb" style="width: 13%; text-align: right" title="Total stock-based compensation expense">1,030,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--ResearchAndDevelopmentExpenseMember_z7B8eZ5BnnJh" style="width: 13%; text-align: right" title="Total stock-based compensation expense">472,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z7ZZjMqynvMl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">617,000</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_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCkrBXPdH0oh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">40,000</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_984_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zCVLjpTfmmye" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">938,000</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_983_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_z1d5K4HO2K1e" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total stock-based compensation expense">179,000</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">Restricted stock-based compensation expense included in operating expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210401__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zi5kSsR6SnA9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,101,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20200401__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zwrnerFLz7Uk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">187,000</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">$</td><td id="xdx_98F_eus-gaap--AllocatedShareBasedCompensationExpense_pp0p0_c20210101__20210630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_zvsjVZ38gnQc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">1,968,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AllocatedShareBasedCompensationExpense_c20200101__20200630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--IncomeStatementLocationAxis__custom--StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total stock-based compensation expense">651,000</td><td style="padding-bottom: 2.5pt; text-align: left"><p style="margin-top: 0; margin-bottom: 0">&#160;</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">&#160;</p></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_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=122041274&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>dtr-types: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>dtr-types: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>dtr-types: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>dtr-types: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>31
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456238339192">
<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">6 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2021</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_zfBksvTHYqlf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">Components
of lease cost are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zhBxxGJqy3v" 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: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_498_20210401__20210630_zbncQA3H7Utj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_49E_20200401__20200630_zUkJHxIHdSa3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td id="xdx_497_20210101__20210630_zDJDBrb5avL4" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td>
    <td colspan="2" id="xdx_49D_20200101__20200630_zYf9WGkV76w5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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 three months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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 six months ended June 30,</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; 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="text-align: center; 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: 32%; text-align: left">Operating lease cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">434,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">434,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">868,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">868,000</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">$</td><td style="text-align: right">104,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">92,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">239,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">175,000</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">$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">6,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,000</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_890_ecustom--ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock_zmxsA0CDXAxa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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 as of June 30, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify; text-indent: 0.5in"><span style="font: normal 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B9_zDTthtX2wYP4" 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%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td>&#160;</td>
    <td id="xdx_49F_20210630_zwztj13YBQql">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="text-decoration: underline">Maturity of lease liabilities:</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear_iI_pp0p0_maLOLLPzoEX_zXxLDJUnA3fa" style="vertical-align: bottom; background-color: White">
    <td style="width: 78%; text-align: left">2021, remainder</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">858,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzoEX_zl6XL3OeeG97" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,727,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzoEX_z3QlixZSHawc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,741,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzoEX_zaV2pTL0kuJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,781,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzoEX_z9Is7tJTHVsc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,799,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzoEX_zj2LW3ngx9kd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; 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">87,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_pp0p0_mtLOLLPzoEX_zHjRPqh9bw08" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total undiscounted operating lease payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,993,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <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 style="border-bottom: Black 1.5pt solid; text-align: right">1,551,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_zSLOzVGg6jz6" style="vertical-align: bottom; background-color: White">
    <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 style="border-bottom: Black 2.5pt double; text-align: right">6,442,000</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 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-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 id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_maOLLzHBA_zhHNSdkLAae1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current portion of lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_maOLLzHBA_zsDCIgDwpl8b" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,722,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzHBA_zRsJVZjkiUph" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,442,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <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: 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: White">
    <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_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtM_c20210630_z1zi8i4hYbIi" title="Weighted-average remaining lease term for operating leases">55</span> months</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: left">Weighted-average discount rate for operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_uPercent_c20210630_zqsLJ7URf8Pc" title="Weighted-average discount rate for operating leases">9.6</span></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 [TableTextBlock].</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>dtr-types: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=123408670&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>dtr-types: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>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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241834328">
<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">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 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_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>
<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">11,054,593<span></span>
</td>
<td class="nump">8,893,909<span></span>
</td>
<td class="nump">11,054,593<span></span>
</td>
<td class="nump">8,893,909<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>
<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>
<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">7,726,468<span></span>
</td>
<td class="nump">7,790,596<span></span>
</td>
<td class="nump">7,726,468<span></span>
</td>
<td class="nump">7,790,596<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>
<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>
<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">3,328,125<span></span>
</td>
<td class="nump">1,083,313<span></span>
</td>
<td class="nump">3,328,125<span></span>
</td>
<td class="nump">1,083,313<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>
<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>
<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">20,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">20,000<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_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=124432515&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=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>
<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=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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456322479800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Oct. 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_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_CashCashEquivalentsAndShortTermInvestments', window );">Cash, cash equivalents and short-term investments</a></td>
<td class="nump">$ 77.6<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">84.1<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">$ 25.1<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>
</tr>
<tr class="ro">
<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_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants converted to shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,017,055<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_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_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_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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241698360">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF AVAILABLE-FOR-SALE INVESTMENTS HELD (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleSecuritiesDebtSecurities', window );">U.S. government and agency securities and treasuries</a></td>
<td class="nump">$ 50,380,000<span></span>
</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=124258926&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=124260329&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=123581744&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>35
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241988824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHORT-TERM INVESTMENTS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract', window );"><strong>Investments, Debt and Equity Securities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis', window );">Amortized cost of available-for-sale debt securities</a></td>
<td class="nump">$ 50,381,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 82,448,000<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_DebtSecuritiesAvailableForSaleRealizedGainLoss', window );">Realized gains or losses on sale or maturity of available-for-sale debt securities</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 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_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=123581744&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=124258926&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_DebtSecuritiesAvailableForSaleRealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 realized gain (loss) on 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> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123581744&amp;loc=d3e27357-111563<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_DebtSecuritiesAvailableForSaleRealizedGainLoss</td>
</tr>
<tr>
<td style="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_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>36
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456319228664">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF LICENSED TECHNOLOGY (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Licensed technology</a></td>
<td class="nump">$ 2,156,000<span></span>
</td>
<td class="nump">$ 2,156,000<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">714,000<span></span>
</td>
<td class="nump">656,000<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">$ 1,442,000<span></span>
</td>
<td class="nump">$ 1,500,000<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>37
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456242349880">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF AMORTIZATION EXPENSE FOR INTANGIBLE ASSETS (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract', window );"><strong>Goodwill and Intangible Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear', window );">2021, remainder</a></td>
<td class="nump">$ 58,000<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_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths', 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo', 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree', 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_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour', 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">916,000<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">$ 1,442,000<span></span>
</td>
<td class="nump">$ 1,500,000<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_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 remainder of current fiscal 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_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="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>38
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456231025944">
<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="1"></th>
<th class="th" colspan="3">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 13, 2021</div></th>
<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>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Mar. 31, 2020</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</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>
<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 );">Royalties payments</a></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="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>
<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 licensor 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">$ 8,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 34,434,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 34,434,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,515,000<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 );">License to be paid</a></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>
<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_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="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 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">&#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>
<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_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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 32,900,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 32,916,000<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_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="text">&#160;<span></span>
</td>
<td class="nump">$ 29,000<span></span>
</td>
<td class="nump">$ 44,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">58,000<span></span>
</td>
<td class="nump">$ 1,300,000<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_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>
<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>
<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_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">&#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>
<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_srt_ProductOrServiceAxis=abeo_RDEBProductMember', window );">RDEB Product [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>
<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>
<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="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>
<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="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">6,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</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>
<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>
<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 );">License to be paid</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>
<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>
<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>
<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 );">License to be paid</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>
<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>
<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>
<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 );">License to be paid</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>
<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>
<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>
<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_DebtInstrumentPeriodicRemainsDue', window );">Due remains value</a></td>
<td class="nump">$ 28,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<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>
<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_LitigationSettlementAmountAwardedFromOtherParty', window );">Litigation Settlement, Amount Awarded from Other Party</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>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 18,000,000.0<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_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>
<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>
<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 fees</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="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>
<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 );">Royalties payments</a></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>
<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="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 custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_abeo_PaymentForExecutionOfContracts', window );">Payment on execution of contracts</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="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>
<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 licensor 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="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>
<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_PaymentsForMilestone', window );">Milestone payment</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="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>
<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">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>
<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_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="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>
<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_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="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">$ 20,000,000<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_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>
<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>
<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_DebtInstrumentFaceAmount', window );">Annual fees</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="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>
<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_abeo_PaymentsForMilestone">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Payments for milestone.</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_PaymentsForMilestone</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_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=123570139&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://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 3: 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><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429444&amp;loc=SL124452920-239629<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<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://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(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_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 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 3: 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 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 7: 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><br>Reference 8: 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(k)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<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_LitigationSettlementAmountAwardedFromOtherParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 awarded from other party in judgment or settlement of litigation.</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_LitigationSettlementAmountAwardedFromOtherParty</td>
</tr>
<tr>
<td style="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_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=123367319&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=123570139&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=123570139&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=123367319&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_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>
<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>39
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456237243192">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>LOAN PAYABLE (Details Narrative) - Paycheck Protection Program [Member]<br> $ in Millions</strong></div></th>
<th class="th">
<div>May 02, 2020 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from loan</a></td>
<td class="nump">$ 1.8<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_DebtInstrumentInterestRateStatedPercentage', window );">Debt interest rate</a></td>
<td class="nump">1.00%<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_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://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<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 210.5-02.22(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>dtr-types: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=123570139&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>40
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456235540408">
<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 ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueByAssetClassAxis=abeo_ShortTermInvestmentMember', window );">Short Term Investment [Member] | Fair Value, Recurring [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems', window );"><strong>Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsFairValueDisclosure', window );">Fair value disclosure of assets</a></td>
<td class="nump">$ 50,380,000<span></span>
</td>
<td class="nump">$ 82,438,000<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=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">50,380,000<span></span>
</td>
<td class="nump">82,438,000<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_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">1,442,000<span></span>
</td>
<td class="nump">1,500,000<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="text"> <span></span>
</td>
<td class="num">(32,916,000)<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">1,442,000<span></span>
</td>
<td class="nump">1,500,000<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=123874694&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>41
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456235526008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF STOCK BASED COMPENSATION (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Total stock-based compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,410,000<span></span>
</td>
<td class="nump">$ 2,834,000<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>
<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>
</tr>
<tr class="re">
<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">$ 608,000<span></span>
</td>
<td class="nump">$ 871,000<span></span>
</td>
<td class="nump">1,217,000<span></span>
</td>
<td class="nump">1,615,000<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>
<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>
</tr>
<tr class="ro">
<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">719,000<span></span>
</td>
<td class="nump">707,000<span></span>
</td>
<td class="nump">1,193,000<span></span>
</td>
<td class="nump">1,219,000<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] | Stock Option Based Compensation Expense Included In Operating Expense [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_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>
</tr>
<tr class="re">
<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">1,327,000<span></span>
</td>
<td class="nump">1,578,000<span></span>
</td>
<td class="nump">2,410,000<span></span>
</td>
<td class="nump">2,834,000<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>
<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>
</tr>
<tr class="ro">
<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">484,000<span></span>
</td>
<td class="nump">147,000<span></span>
</td>
<td class="nump">1,030,000<span></span>
</td>
<td class="nump">472,000<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>
<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>
</tr>
<tr class="re">
<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">617,000<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
<td class="nump">938,000<span></span>
</td>
<td class="nump">179,000<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] | Stock Option Based Compensation Expense Included In Operating Expense [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_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>
</tr>
<tr class="ro">
<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">$ 1,101,000<span></span>
</td>
<td class="nump">$ 187,000<span></span>
</td>
<td class="nump">$ 1,968,000<span></span>
</td>
<td class="nump">$ 651,000<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=122041274&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_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_IncomeStatementLocationAxis=abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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=abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember</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>42
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456242015304">
<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">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 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_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>
<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">97.00%<span></span>
</td>
<td class="nump">111.00%<span></span>
</td>
<td class="nump">98.00%<span></span>
</td>
<td class="nump">111.00%<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">5 years 8 months 1 day<span></span>
</td>
<td class="text">6 years 3 months<span></span>
</td>
<td class="text">5 years 11 months 4 days<span></span>
</td>
<td class="text">6 years 3 months<span></span>
</td>
</tr>
<tr class="ro">
<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">0.96%<span></span>
</td>
<td class="nump">0.23%<span></span>
</td>
<td class="nump">0.99%<span></span>
</td>
<td class="nump">0.30%<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>
<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>dtr-types: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>dtr-types: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>dtr-types: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=122041274&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>43
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241409016">
<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">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 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_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>
<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Options granted</a></td>
<td class="nump">1,205,808<span></span>
</td>
<td class="nump">1,897,119<span></span>
</td>
<td class="nump">3,355,308<span></span>
</td>
<td class="nump">3,073,046<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward', window );"><strong>Weighted-average:</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_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Exercise price</a></td>
<td class="nump">$ 1.60<span></span>
</td>
<td class="nump">$ 2.83<span></span>
</td>
<td class="nump">$ 2.05<span></span>
</td>
<td class="nump">$ 2.30<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Grant date fair value</a></td>
<td class="nump">$ 1.22<span></span>
</td>
<td class="nump">$ 2.36<span></span>
</td>
<td class="nump">$ 1.59<span></span>
</td>
<td class="nump">$ 1.92<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_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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</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)(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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.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_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward</td>
</tr>
<tr>
<td style="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_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>dtr-types: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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456322508168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUMMARY OF RESTRICTED COMMON STOCK (Details) - Restricted Stock [Member] - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 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_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>
</tr>
<tr class="ro">
<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 granted</a></td>
<td class="nump">926,484<span></span>
</td>
<td class="nump">1,083,313<span></span>
</td>
<td class="nump">1,975,734<span></span>
</td>
<td class="nump">1,083,313<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 forfeited</a></td>
<td class="num">(220,136)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(428,659)<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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward', window );"><strong>Weighted-average:</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Grant date fair value-granted awards</a></td>
<td class="nump">$ 1.60<span></span>
</td>
<td class="nump">$ 3.19<span></span>
</td>
<td class="nump">$ 1.97<span></span>
</td>
<td class="nump">$ 3.19<span></span>
</td>
</tr>
<tr class="ro">
<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 );">Grant date fair value-forfeited awards</a></td>
<td class="nump">$ 2.05<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1.89<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_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>dtr-types: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>dtr-types: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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 roll forward is a reconciliation of a concept from the beginning of a period to the end of a 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_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward</td>
</tr>
<tr>
<td style="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_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>45
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456242100360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF COMPONENTS OF LEASE COST (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Jun. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeaseCost', window );">Operating lease cost</a></td>
<td class="nump">$ 434,000<span></span>
</td>
<td class="nump">$ 434,000<span></span>
</td>
<td class="nump">$ 868,000<span></span>
</td>
<td class="nump">$ 868,000<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">104,000<span></span>
</td>
<td class="nump">92,000<span></span>
</td>
<td class="nump">239,000<span></span>
</td>
<td class="nump">175,000<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">$ 5,000<span></span>
</td>
<td class="nump">$ 6,000<span></span>
</td>
<td class="nump">$ 10,000<span></span>
</td>
<td class="nump">$ 24,000<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=123414884&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=123408670&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=123408670&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=123414884&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=123408670&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=123414884&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>46
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241281016">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear', window );">2021, remainder</a></td>
<td class="nump">$ 858,000<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">7,993,000<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">1,551,000<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_OperatingLeaseLiability', window );">Total operating lease liabilities</a></td>
<td class="nump">6,442,000<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">1,720,000<span></span>
</td>
<td class="nump">$ 1,713,000<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">$ 4,722,000<span></span>
</td>
<td class="nump">$ 5,260,000<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">55 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=123408670&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=123408670&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_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=123408670&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=123408670&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=123408670&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=123408670&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=123408670&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=123391704&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=123391704&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=123391704&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=123408670&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=123414884&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>dtr-types: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=123414884&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=123408670&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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet 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;">us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="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>47
<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;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140456241603656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">6 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 13, 2021</div></th>
<th class="th"><div>Jun. 30, 2021</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_dei_LegalEntityAxis=abeo_REGENXBIOMember', window );">REGENXBIO [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_ProductLiabilityContingencyLineItems', window );"><strong>Product Liability Contingency [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_DebtInstrumentPeriodicRemainsDue', window );">Due remains value</a></td>
<td class="nump">$ 28.0<span></span>
</td>
<td class="nump">$ 28.0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LitigationSettlementAmountAwardedFromOtherParty', window );">Litigation Settlement, Amount Awarded from Other Party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18.0<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_srt_ProductOrServiceAxis=abeo_RDEBProductMember', window );">RDEB Product [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_ProductLiabilityContingencyLineItems', window );"><strong>Product Liability Contingency [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_DebtInstrumentPeriodicPaymentPrincipal', window );">Debt Instrument, Periodic Payment, Principal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28.0<span></span>
</td>
</tr>
<tr class="ro">
<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="nump">$ 6.4<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_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://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(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_LitigationSettlementAmountAwardedFromOtherParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></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 awarded from other party in judgment or settlement of litigation.</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_LitigationSettlementAmountAwardedFromOtherParty</td>
</tr>
<tr>
<td style="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_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_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_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>48
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
M.7\N?<^E[[GT/:'2MS<C?6?!TXM;WD9N6\3[KC':US0N*&-7<LW(QU2ODRG8
M.9_ [/UH/I[Q[?K9)(2OFEDM(Q:02X&S022X_(O*\"K$">AD6R4)RU3393>*
M$IY"&V[I4_5*E=?EK[DHN#Q;Y.FOH70^+,_Y/%_GM,T+,T.W<DOJMI2^M28X
M2O2QS'!.'LL,.V<\DAVV=Z =-?OV77;D(Z4P4Y=#N!I"O@-MNIW<.CB>F)&Y
M"M-2D&_#^>G%>!KB.=D$N7V85VWGV-'1^^?!4;"C[SR6'<>(\J(A[J&&F,_#
M0X=Y>U^89Y7&4#04;6RL)"Q&MV"XU_$L%.!D8"V@!X.O40+R4E5@,5O& RN0
MHGQ,C$7H<.>77%_CT9+CVZ9EM6ZO*7<9;2)2.<)IF!-GJ\K>9;'!51W/55OR
ML+YJ/;053L_^6:W(GPP13A8+$DACE!>F2J+S&5.^YRM)Q%4XOT4SMA*7&+SC
MYL=Q3E.X$G:V#P(RN;LYJ7IE,6>F\M\M# DL6XA9$N)-7>W5YYN<KGHB=OJ7
M=\%@\OUPR4</Y3OG7_1=0ZY^]MWC^FZ3.TA,G'G%$0%T10(CE1P&%A<RY%#N
MDI &$P'-E,E$\ *"9*8<@)CZ"[WR#+DI%<ZM/CE_12R#ADY>TB42%(JP# 4A
M%W+C[^^3:G>,U_HL@6V$5#)DU1?*0XG!/3-R0]A4)?.NVB8+A=OB5,V[&KXF
M8$O#>FZ=+2?_VU[4/;07/4;SHYG@'K.'<YMZN,)%K/]8UA[Y,M\Y<-LZW@->
MYA,L0Z1^P7V*BH 1JV*^NJ]/^26<.[1[\8$@F_S6VZ3VW> ,?-2K6J5D*Q$_
M2P=\'Y(&8XQ;]#1?CQ1BK::QK<;:,0QY@%CS#*%F.-^'19H:,]6+K#F-"F]!
MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
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M%G-J](SPB0]<"FBT([)NR4\$A2UZL^X?L^Y;S?K3A IEWS<B](4_9W" P3'
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MX2SKIKUKIZ4CT[+@=U6971VL8?H<&;_RCT\\XV>0@CX/]#4/=]3K\.^'ZG/
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M@N="6P/X?:.4>;VQ$_3_M^'V_U!+ P04    "  Y@/Q2_%^_#[0.   H)
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M@0A@GS4K-6F<J*6SH&QTX0>W%=F"MA=DIMT;GL5+:5%<SXDMEZYJS%Y-=2B
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M&@UD:7(N\$Z!+HN"J9<)YG(W]#K>P3'GZ\Q8AS\:;-@:8S3WFSM%EE^CI+Q
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M#8T<M\QHQJ.R ;2_DM(<#$M0_VN,_@)02P,$%     @ .8#\4A*N&L*A!P
MDA   !@   !X;"]W;W)K<VAE971S+W-H965T.2YX;6RE6-MNVT@2?>=7%+3!
M(@$4291DQTYL [2B)!K8LF%Y,K.[V(<6V9)Z0[(Y[*84S=?OJ6Z2EL9.7@9(
M[+[6Y535J:8O=KK\9C926OJ>I;FY[&RL+=[W^R;>R$R8GBYDCIV5+C-A,2W7
M?5.44B3N4I;VAX/!:3\3*N]<7;BU^_+J0E<V5;F\+\E462;*_;5,]>ZR$W::
MA0>UWEA>Z%]=%&(M%]+^6MR7F/5;*8G*9&Z4SJF4J\M.%+Z_'O-Y=^"KDCMS
M,";V9*GU-Y[,DLO.@ V2J8PM2Q#XM943F:8L"&;\4<OLM"KYXN&XD?[)^0Y?
MEL+(B4Y_4XG=7';..I3(E:A2^Z!W7V3MSPG+BW5JW$_:^;,GHP[%E;$ZJR_#
M@DSE_K?X7N-P<.%L\(,+P_K"T-GM%3DK/PHKKBY*O:.23T,:#YRK[C:,4SD'
M96%+["K<LU<WL\ETOIA^I,?IY,O\[N;N\[\N^A:">;L?UT*NO9#A#X2<TJW.
M[<;0-$]D<GR_#X-:JX:-5=?#GPK\I<I[-!IT:3@8AC^1-VJ]'#EYHQ_(^ZQU
MLE-I2B)/:)9;D:_5,I44&2.MH8_*Q*DV52GI/]'2V!*Y\M^?J!VW:L=.[?CO
M@?M3(5R5[TTA8GG90=D966YEYVI^]S@-1O3/?YP-P_ #O:"([O)@KK<R6\J2
MQHQD>-:EG2296UG*A%1N-0E*58P2DR36I92H-HL$M!MZF'Z>SG^_GMT!KKA'
MKUG3</"A77;S\,,;@A"]M*A^*KD #"^(G.3W.*T,"BY 5:8 /Y&MJM>F6OX/
M5<E'8UFZR[G.W[9W&E'P=ZMT9=(]K4L!NQ,"#='M_8)FLUGTINMM?5(,P;62
M+J;!D;7ANP^&YM%7BJ*OY[2%?HAB<6N92[(;68I"2>.6+/C-JGS=JNHVH^LN
M36[F(:>,% P;$@H+HV:A1Q,-QDH@C5DG<-(VK4>-&Q4*Q6]H[*A<I <!4#EP
M2-A9*=DM*U*VY16%9P/$D<+ZGYN<#L@Q3["7HC2\,:(S"O$?F^['?:ET&0 =
M5A<5I4HI=)4U 'V)A/.M3HPU:#@Y"#WBDJ T*L,4;'B*R IK95:XX)5 ;JVM
M$M8!2"LXDL<*SB#%,D-ZY99;S[K!LK*L:H<,! :":]#)$?$&N9A5ML)E!XY!
MD2;LMMT(=V<I4R6WL&^GJS2AC=CRFLQI);:Z=*(:L"<Z*T2^![:DJQ)II(%[
M9KHN6CL9)"I!PEGPZ#=O^"L@E8$?.&*%V+LH)!7D[X\!ZZ&JFI5W?JE[@)?A
M>Y6!)[M2 2; AQ::)ZUAK.=6[&E8XS\:]LZY4-W:22-PQTBF\)31+I?*^ERB
M.!4J\RGO0IG)4L4X$QV< :-I1,"-FZ*-HJ@M5Y&F<MW"^F0Z^AND87<?+%TX
MH)Z5/*>'@M.)H\8Q1L!]<X631LIOD R4,PT%FDL*,K#$R ,*V%];Z90+!@J,
MAO[)F?*L6(/&)O(6==O,X=CA8L&5UL2]#MM1O0S/@CJJ]'JW4<@QGSO.M!T*
M-GC*(@XW$IPC\(:*E*,8QV7EB1)*C:77K^BT-VY%"I?@:%6R;54!/Q @/\>E
MK09T!G;&4G':KDJ=/3GYIG< /HJLJ)@6.%N?1]QED$\(BG7%YOB-&O'&]Z"N
MMR/'G2N-"X"087@B1FA;LX^EY <<!H"A1]%QWFW +*QF*0$T4@'TJ)85<Y93
MB,0 IT;M%0T:V@&<C4P=%+>B!/)GS@T_/O=H]0)4TR\5V#T<^96NL[\5OX*S
MC+\O\:,D\6T)6['.\_J%UU9&(4H+*J\3Z3FBQMER"*7I!5%J-[I:;XY-$#M1
M)D>DR.CV!C_$5P8U4?DD?ZH6)L(#0U .BFFU=GF'5NA8BUO01B1_;=-+Y=D0
M[Q6;^D)\HM6Z8S1-XM ZL6](MO4@P*N@Y"CN]%MN&E2@RG32H]^D<P30<"M%
M;L$(1#SVZNKD>LF 7L-AH>,P_HE2%?$?E6(7HJ74N:!'UV)E955LZ.9F4B>C
M\_;PQ=!R#E++!63N$'-/B,E&I0G:3MO0OVA3*,L=QT$<1-=OPT'HXNN&0T!@
M'6WITJXT0/$=/D&$4ETX)N1F[[G#$PERAR<NG18B1^FIHM"TV.<):EC2X[Y
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ML<TKE,SV=8V*(J4VDCDRS3*VM4%6!) 4<9HDQ[%D7$73<?!E9CK6C1-<86;
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MP.\SC0.M&K"#^G\83OX&4$L#!!0    ( #F _%(\72>NRP8  ,T1   9
M>&PO=V]R:W-H965T<R]S:&5E=#$R+GAM;,U8ZV_;-A#_KK_BX&Y#!_BAARU;
M:1+ 2=PVVQ('MM.B&/:!D6B;B"2Z)!4W^^MW1SWL-(\-ZPKL0Z(3>7?\W9,G
M'VZENM5KS@U\R=)<'[76QFP.>CT=KWG&=%=N>(X[2ZDR9O!5K7IZHSA+K%"6
M]GS7#7L9$WGK^-"N7:GC0UF85.3\2H$NLHRI^Q.>RNU1RVO5"S.Q6AM:Z!T?
M;MB*S[FYWEPI?.LU6A*1\5P+F8/BRZ/6V#LXZ1._9?@@^%;OT4"6W$AY2R_G
MR5'+)4 \Y;$A#0P?=_R4IRDI0AB?*YVMYD@2W*=K[6^M[6C+#=/\5*8?16+6
M1ZU1"Q*^9$5J9G+[GE?V#$A?+%-M_\.VY.T'+8@+;616"2."3.3EDWVI_+ G
M,'*?$? K =_B+@^R*,^88<>'2FY!$3=J(\*::J41G,@I*'.C<%>@G#F>+Z:G
MOW9.QO/)&9Q.+ZXFE_/QXGQZ>=@SJ)UX>G&EZ:34Y#^C*80+F9NUADF>\.2A
M? ]1-=#\&MJ)_Z+"7XJ\"X';!M_UO1?T!8VI@=47/&?JFBG>H1 F<,7N,;,,
MC)5B^8I;^O?QC38*T^2/%P[K-X?U[6']_\"O+VJBJCS0&Q;SHQ:6G>;JCK>.
M+Z>+B1/"3Z]&ON>]@>=.@[F1\:TSW5 %:)B?OI^<7?\V@>G;4@0>BSB8[&#6
M'/\4YY"5,>444\"(<!N1FD>++T]S.!0S"IP+#>7,$#U3\1I8GF#EW&%'V%C/
M_P"A.VJ[KHO4:.A5E-?VO6%#A]Z :.<=S[EBJ=7!$JP(04&CTH:A%UGVH5N*
M>6TO"BK*+_<<ZQ"0UB%5+L0RPQ:GF>T2_ O1'$0>IP59)'+DYG1"OFIV"5#@
M[\ -AC5\O]WWW(8>!7U+?^0.UT9@$^'6;TLF%-RQM. @E\ 9^J2$!&S+5 )(
M$%M"_,BPPB0U4&B"0.LG*8MO._-X+5.N:TE25]J0R82G73R4F*EUQG*5BS_M
MJU/JLII?0*&?]@JZ@=VD]WM0R/G4^#J4ML",4>*F*%%PLY9HRAVO<@4S5\0<
MT)E")L[K51E(U$:[=^0?U%GN_MR%Q2,[K5D4&*DV$I'@DO6E3/%F(5FF\6HI
M4_W ^>E5% ZC-S!!Z+'AB7,G4S0F%>8>.K#E\" @>YOH"EG@M47= C:*(#/S
M;#B8K4'??9/BQ8,)%=_:=ZS)TA+8K@7Z-9:(6R1<.UMAUE8;KX"!X2IKTTV"
M'DS@ANY)&SRD!!;)OSP(GCX(A'9H,9/: -MLE$03R:Z,,UTH<J="+,2*I56E
MO)7>N:C[V+E6]6.W/CQZES65*5IDFU0L!4]J6\JD:5,"5A.$K<"Y8<LEC.-8
M%KE-DY,B33E2<"F[X&&].Y7*LLF?[#?Y;J6\03T3^K:SQ.[FB!R!(6)*;/X$
M?E5SPD/.G277W3GFJK+.NX=[P5-L* 7V:.O(,C38'#\7V+*,?.P4!_.)%F75
MHM$DOESB?IUTB&:7=#O/GXD[C'*>:,>B+K X6;Y3G53;%2*4_Y,KB2D5,V)%
MB35#C+G$5L#C%'V&3(B7">RJ$#.];E2TD0M30C9"++^'3<H0+!I423NLX:?<
M=0KR_\/JW-H!B2<=U*%PWMLO5]+T0H/<=Y#U RI?5E=0[6*1)R)&\>3@P37W
M<7+^[OUB<M89?YC,QN\F,)[/KR^NZ*:;PV(*D_GB_&*\F,#B_03>CL]G\&'\
MV[45I95IQ?EN-KY$+=_Q<IP\KC.(AO C>)Z'_Z-13>XX;5$-NN$0PJX_0"H*
M+.7,GDE;MQN%J,;M^H%]1)%]!.Z^UJ]2QR66O3_LR\XNJ'0=\&JBQQM&?TNH
M:E^/3Q?G'\X7G[ZCLZ=?(<3YP!VT1^X(J5$T;'M>!$$[& S: :[A##'$OW[H
M?/PJAP_0;5S%0M<W!0X#W=#>_=U18!_NP#X"G%R>O'E)PO=+GM"^#2+[B'S
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M.T@-0*9WE(#_U;TYC6)'5789_*!;IHA/@&L,C.@E: =;Y "R^JO*&@Y?:U=
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M.V>G1U[=E1]RL^(?I4'RYV;)?RZ4!'?1"_B>;E'+#S1!]3/%S_\'4$L#!!0
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M0UQ1O%*6B5,^WZ(P/)EK)>K<3V]#=WHG;37BZMWZ@1A4<_&[>O6Z/#*=<VE
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M\<=E 'HW1G:"52O?NF?*TB#PVR5-7M3.@,[G2MF#X )4L[SW/U!+ P04
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M454]GXD5B>A%$PM64+ZAS<NIS*/GQGBE]BO@+0LWD/T@EQ1_G%)(B]Q2E5O
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MSI4>:[LL]<4+PB3H\P7G:AV8V>ZO\N0/4$L#!!0    ( #F _%(C<^GCI@(
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MTK1B433K8J+XVO:[!5>Z>]IAIM\W$,9 [R\Y5^\3TT++%S/Z"U!+ P04
M"  Y@/Q2)=S=:)D&  !E'P  &0   'AL+W=O<FMS:&5E=',O<VAE970R-RYX
M;6R]65MOXC@4?I[]%1;:AQFI4V(G4!BU2+1 2P=HU<YE5Z-],,& -4G,V$Y;
M5OOCU[D0T\:85%/1AT*"OW..S^4[)\[I(^,_Q9(0"9["(!)GM:64JT_UNO"7
M),3BF*U(I'Z9,QYBJ2[YHBY6G.!9"@J#.G*<9CW$-*IU3M-[M[QSRF(9T(C<
M<B#B,,1\?4X"]GA6@[7-C3NZ6,KD1KUSNL(+<D_DU]4M5U?U0LJ,AB02E$6
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M*(-\9<.V\KFIFA]=^UE*/K8!E;;DB?CQYDG)9Y'DV#=:/LAE5N_GKN9.=\^
M6?EL9^"69\D]5F@&=>T,.J:!&A-91#8!-.HOGW0T[?HUU;KVD?&W'F\&>X2W
M]C[=N)J?73L_CY@0::XH3B&1OP8X&;6-L__8+9.OG=8T][IV[LV36("YRIB
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MW_;&H]#D.?0]X=,@%A#2B4IUKJIJ_>#K1[OK$\GFZ=/1%R8EB]+#&25CRI,
M]?Z$,?EZDCQPS1^P-_\%4$L#!!0    ( #F _%*09H(K,P0  !\4   9
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M[*#C1*D5'G9+?!=1WEK$8"VXL'\FI*F%%0Y.19I!:^]LQ=N+J\!9;2IX"MC
M;)]"O@('G>,:AFI!1]V"WDF9_TNL4"VY")X'EU"MGPB=B$NE8_O@%<9HOS*[
M*F!?<0*I< -;02<%T.[!-IWTQH5'0M@JOVG*1(';E!>_>:O5ZC9KDM_A_+(^
MA5<N5*Q[\,HO[JIJ]\75V0UFJRC-0$P>1"CCTA'<9\5M5#'A=)-?MRPIYS3)
MAVN"0\(D0#Q_H)3O)S) =2<X_@E02P,$%     @ .8#\4J3-?D0D P  Y H
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M*F0+HH=KV88"4POD^R6EXC!1 EECV_X#4$L#!!0    ( #F _%*$PJGE\P(
M +X(   9    >&PO=V]R:W-H965T<R]S:&5E=#,R+GAM;*56:V_:,!3]*U:T
M#YNTDA<A% $2CW1E6@<J?6B:]L$D%Q(UB9EMH/WWLYV0T=1$U?:%V,XYY_I<
MKGW3/Q#ZQ&( CIZS-&<#(^9\VS--%L:08=8B6\C%FS6A&>9B2C<FVU+ D2)E
MJ>E85L?,<)(;P[Y:6]!AG^QXFN2PH(CML@S3ES&DY# P;..X<)ML8BX7S&%_
MBS>P!'Z_75 Q,RN5*,D@9PG)$87UP!C9O<"7> 5X2.# 3L9(.ED1\B0GLVA@
M6')#D$+(I0(6CSU,($VED-C&[U+3J$)*XNGXJ'ZEO LO*\Q@0M+').+QP.@:
M*((UWJ7\EARNH?3C2;V0I$S]HD.!]1P#A3O&25:2Q0ZR)"^>^+G,PPE!Z.@)
M3DEPZH3V&8);$MSW1FB7A/9[(W@E05DW"^\J<5/,\;!/R0%1B19J<J"RK]@B
M7TDNZV3)J7B;"!X?+B?7P?3^6X#F5VB^N)O-OR_1:'(W>YC=_4 ?I\!QDK)/
MZ )]0"9B,:; ^B87@27=#,L@XR*(<R:(BVY(SF.&@CR"2,.?-O,[#7Q3&*Y<
M.T?78Z=1\.LN;R'7^HP<R[$U^YF\GV[I[/Q?]."?H[]*AEN5@*OTW',E(/_5
M"WG:(K3 +^(2X&A$*<XWH,8_1RO&J3C1OQJ"M:M@;16L?2;8?"OO!X8V0I]K
M:V%<"'A*0%YS^Z'M6%[7ZO;-_>E_I,%U+WW;OGR-F[[%N:[GN76]0(.S?-=J
M=RK<*\=>Y=AK3.^CNJL@NL![H.+J[35DL5-I=AJS&#P##1,&:$N3$'1)+/C^
M:7):G5H"WV*<5M>M94\'LKQ:ZG0@5Y\VO[+H-UK\(@L$19@#6N.$HCU.=UJG
MOL:IX]2LO@6)#=;R,=4I>;5J"G2@2Z?FU3RYD#.@&]4)&0K)+N?%P:Q6JV8[
M4CVFMCZV>Q-;LSX5S;GHI7_EB\Y^@^DF$0<LA;4(9;5\49VTZ);%A).M:@<K
MPD5S4<-8?&  E0#Q?DT(/TYD@.J39?@'4$L#!!0    ( #F _%+JVG^B70,
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M[< (#(AP3?:)6-#C7UCDXRN^D"9<_\*QL+4,"/=<T+0 RPC2.,O_R?="AQ.
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MV<_YS@3P2P'\5PD@'XXUQE<D\"]B:3F.9;N=B@:-KM7#U>,[$N+ D"\31W9
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M=&E?/M3.P)[/E:+7A6NNY5O:^PE02P,$%     @ .8#\4D@06%,6 P  9A$
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M              "  0    !D;V-0<F]P<R]A<' N>&UL4$L! A0#%     @
M.8#\4DG$;(3O    *P(  !$              ( !KP   &1O8U!R;W!S+V-O
M<F4N>&UL4$L! A0#%     @ .8#\4IE<G",0!@  G"<  !,
M ( !S0$  'AL+W1H96UE+W1H96UE,2YX;6Q02P$"% ,4    "  Y@/Q2.%-X
M"$H%   &%@  &               @($."   >&PO=V]R:W-H965T<R]S:&5E
M=#$N>&UL4$L! A0#%     @ .8#\4E++]*'5!0  XQ<  !@
M ("!C@T  'AL+W=O<FMS:&5E=',O<VAE970R+GAM;%!+ 0(4 Q0    ( #F
M_%(_LP03=P(  )T&   8              " @9D3  !X;"]W;W)K<VAE971S
M+W-H965T,RYX;6Q02P$"% ,4    "  Y@/Q2S;Q!8G4%  "W%0  &
M        @(%&%@  >&PO=V]R:W-H965T<R]S:&5E=#0N>&UL4$L! A0#%
M  @ .8#\4MC,%;\R"0  A$,  !@              ("!\1L  'AL+W=O<FMS
M:&5E=',O<VAE970U+GAM;%!+ 0(4 Q0    ( #F _%(VBZFM*@<  .<@   8
M              " @5DE  !X;"]W;W)K<VAE971S+W-H965T-BYX;6Q02P$"
M% ,4    "  Y@/Q2_%^_#[0.   H)   &               @(&Y+   >&PO
M=V]R:W-H965T<R]S:&5E=#<N>&UL4$L! A0#%     @ .8#\4E("#TO_ @
M008  !@              ("!HSL  'AL+W=O<FMS:&5E=',O<VAE970X+GAM
M;%!+ 0(4 Q0    ( #F _%(2KAK"H0<  )(0   8              " @=@^
M  !X;"]W;W)K<VAE971S+W-H965T.2YX;6Q02P$"% ,4    "  Y@/Q2UU^0
M1)0"  !K!0  &0              @(&O1@  >&PO=V]R:W-H965T<R]S:&5E
M=#$P+GAM;%!+ 0(4 Q0    ( #F _%+'E>4ULP8  &T0   9
M  " @7I)  !X;"]W;W)K<VAE971S+W-H965T,3$N>&UL4$L! A0#%     @
M.8#\4CQ=)Z[+!@  S1$  !D              ("!9%   'AL+W=O<FMS:&5E
M=',O<VAE970Q,BYX;6Q02P$"% ,4    "  Y@/Q2MB62JZ<'  #@$   &0
M            @(%F5P  >&PO=V]R:W-H965T<R]S:&5E=#$S+GAM;%!+ 0(4
M Q0    ( #F _%*[.#,+:@\  +(H   9              " @41?  !X;"]W
M;W)K<VAE971S+W-H965T,30N>&UL4$L! A0#%     @ .8#\4L[O1KBZ P
M] <  !D              ("!Y6X  'AL+W=O<FMS:&5E=',O<VAE970Q-2YX
M;6Q02P$"% ,4    "  Y@/Q2+O(74ZD"  ")!0  &0              @('6
M<@  >&PO=V]R:W-H965T<R]S:&5E=#$V+GAM;%!+ 0(4 Q0    ( #F _%+#
M U&3+ ,  $('   9              " @;9U  !X;"]W;W)K<VAE971S+W-H
M965T,3<N>&UL4$L! A0#%     @ .8#\4A5$_--) P  UP<  !D
M     ("!&7D  'AL+W=O<FMS:&5E=',O<VAE970Q."YX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( #F _%+5PK<%1 (  *X$   9              "
M@8J-  !X;"]W;W)K<VAE971S+W-H965T,C,N>&UL4$L! A0#%     @ .8#\
M4O?8TX>G @  C 8  !D              ("!!9   'AL+W=O<FMS:&5E=',O
M<VAE970R-"YX;6Q02P$"% ,4    "  Y@/Q2Z7!.RF@"  #6!0  &0
M        @('CD@  >&PO=V]R:W-H965T<R]S:&5E=#(U+GAM;%!+ 0(4 Q0
M   ( #F _%(C<^GCI@(  #T'   9              " @8*5  !X;"]W;W)K
M<VAE971S+W-H965T,C8N>&UL4$L! A0#%     @ .8#\4B7<W6B9!@  91\
M !D              ("!7Y@  'AL+W=O<FMS:&5E=',O<VAE970R-RYX;6Q0
M2P$"% ,4    "  Y@/Q2[#Q-52,"  !\!   &0              @($OGP
M>&PO=V]R:W-H965T<R]S:&5E=#(X+GAM;%!+ 0(4 Q0    ( #F _%)#2*,0
MF00  &P?   9              " @8FA  !X;"]W;W)K<VAE971S+W-H965T
M,CDN>&UL4$L! A0#%     @ .8#\4I!F@BLS!   'Q0  !D
M ("!6:8  'AL+W=O<FMS:&5E=',O<VAE970S,"YX;6Q02P$"% ,4    "  Y
M@/Q2I,U^1"0#  #D"@  &0              @('#J@  >&PO=V]R:W-H965T
M<R]S:&5E=#,Q+GAM;%!+ 0(4 Q0    ( #F _%*$PJGE\P(  +X(   9
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M970S-BYX;6Q02P$"% ,4    "  Y@/Q22!!84Q8#  !F$0  #0
M    @ &@O@  >&PO<W1Y;&5S+GAM;%!+ 0(4 Q0    ( #F _%*7BKL<P
M !,"   +              "  >'!  !?<F5L<R\N<F5L<U!+ 0(4 Q0    (
M #F _%*YW8'&R0,  *L8   /              "  <K"  !X;"]W;W)K8F]O
M:RYX;6Q02P$"% ,4    "  Y@/Q2UOKYL7@!   #%@  &@
M@ ' Q@  >&PO7W)E;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"% ,4    "  Y
M@/Q2ZXBZY94!  ""%@  $P              @ %PR   6T-O;G1E;G1?5'EP
=97-=+GAM;%!+!08     +  L .L+   VR@     !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<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>50
<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>51
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.21.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>138</ContextCount>
  <ElementCount>262</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>30</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report instance="form10-q.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-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Condensed Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/BalanceSheets</Role>
      <ShortName>Condensed Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Condensed Consolidated Balance Sheets (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss</Role>
      <ShortName>Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Condensed Consolidated Statements of Stockholders' Equity (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity</Role>
      <ShortName>Condensed Consolidated Statements of Stockholders' Equity (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/StatementsOfCashFlows</Role>
      <ShortName>Condensed Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies</Role>
      <ShortName>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="form10-q.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-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Disclosure - LICENSED TECHNOLOGY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LicensedTechnology</Role>
      <ShortName>LICENSED TECHNOLOGY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Disclosure - LOAN PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/LoanPayable</Role>
      <ShortName>LOAN PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Disclosure - FAIR VALUE MEASUREMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/FairValueMeasurements</Role>
      <ShortName>FAIR VALUE MEASUREMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - 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>12</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/CommitmentsAndContingencies</Role>
      <ShortName>COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies</Role>
      <ShortName>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables</Role>
      <ShortName>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies</ParentRole>
      <Position>15</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - 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>16</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - 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>17</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - 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>18</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - 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>19</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - 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>20</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - 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>21</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative</Role>
      <ShortName>NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables</ParentRole>
      <Position>22</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - 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>23</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - 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>24</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - 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>25</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - 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>26</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - 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>27</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - 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>28</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - 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>29</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - 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>30</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - 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>31</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - 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>32</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - SUMMARY OF RESTRICTED COMMON STOCK (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails</Role>
      <ShortName>SUMMARY OF RESTRICTED COMMON STOCK (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - 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>34</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - 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>35</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - 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>36</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-Q" original="form10-q.htm">form10-q.htm</File>
    <File>abeo-20210630.xsd</File>
    <File>abeo-20210630_cal.xml</File>
    <File>abeo-20210630_def.xml</File>
    <File>abeo-20210630_lab.xml</File>
    <File>abeo-20210630_pre.xml</File>
    <File>ex31-1.htm</File>
    <File>ex31-2.htm</File>
    <File>ex32.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>form10-q_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy>http://fasb.org/srt/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://fasb.org/us-gaap/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://xbrl.sec.gov/dei/2021</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>54
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "form10-q.htm": {
   "axisCustom": 0,
   "axisStandard": 15,
   "contextCount": 138,
   "dts": {
    "calculationLink": {
     "local": [
      "abeo-20210630_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "abeo-20210630_def.xml"
     ]
    },
    "inline": {
     "local": [
      "form10-q.htm"
     ]
    },
    "labelLink": {
     "local": [
      "abeo-20210630_lab.xml"
     ],
     "remote": [
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-doc-2021-01-31.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abeo-20210630_pre.xml"
     ]
    },
    "referenceLink": {
     "remote": [
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-ref-2021-01-31.xml"
     ]
    },
    "schema": {
     "local": [
      "abeo-20210630.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/2021/dei-2021.xsd",
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021_ref.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021_doc.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-parts-codification-2021-01-31.xsd"
     ]
    }
   },
   "elementCount": 324,
   "entityCount": 1,
   "hidden": {
    "http://abeonatherapeutics.com/20210630": 18,
    "http://fasb.org/us-gaap/2021-01-31": 101,
    "http://xbrl.sec.gov/dei/2021": 5,
    "total": 124
   },
   "keyCustom": 17,
   "keyStandard": 245,
   "memberCustom": 12,
   "memberStandard": 17,
   "nsprefix": "abeo",
   "nsuri": "http://abeonatherapeutics.com/20210630",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "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",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000010 - Disclosure - LOAN PAYABLE",
     "role": "http://abeonatherapeutics.com/role/LoanPayable",
     "shortName": "LOAN PAYABLE",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueDisclosuresTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000011 - Disclosure - FAIR VALUE MEASUREMENTS",
     "role": "http://abeonatherapeutics.com/role/FairValueMeasurements",
     "shortName": "FAIR VALUE MEASUREMENTS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueDisclosuresTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000012 - Disclosure - STOCK-BASED COMPENSATION",
     "role": "http://abeonatherapeutics.com/role/Stock-basedCompensation",
     "shortName": "STOCK-BASED COMPENSATION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000013 - Disclosure - COMMITMENTS AND CONTINGENCIES",
     "role": "http://abeonatherapeutics.com/role/CommitmentsAndContingencies",
     "shortName": "COMMITMENTS AND CONTINGENCIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abeo:BackgroundPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000014 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies",
     "shortName": "NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abeo:BackgroundPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000015 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables",
     "shortName": "NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000016 - 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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000017 - 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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000018 - 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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000019 - 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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000002 - Statement - Condensed Consolidated Balance Sheets",
     "role": "http://abeonatherapeutics.com/role/BalanceSheets",
     "shortName": "Condensed Consolidated Balance Sheets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2020-12-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LeaseCostTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000020 - 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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LeaseCostTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock",
       "us-gaap:EarningsPerSharePolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000021 - 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-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashCashEquivalentsAndShortTermInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000022 - Disclosure - NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative",
     "shortName": "NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashCashEquivalentsAndShortTermInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:DebtSecuritiesAvailableForSaleTableTextBlock",
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleSecuritiesDebtSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000023 - 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-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleSecuritiesDebtSecurities",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000024 - 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-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AvailableForSaleDebtSecuritiesAmortizedCostBasis",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000025 - 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-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000026 - 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-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.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": "00000027 - 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-q.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"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000028 - 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-q.htm",
      "contextRef": "From2020-05-012020-05-02_custom_PaycheckProtectionProgramMember",
      "decimals": "-5",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromNotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30_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": "00000029 - 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": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock",
       "us-gaap:FairValueDisclosuresTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30_custom_ShortTermInvestmentMember_us-gaap_FairValueMeasurementsRecurringMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetsFairValueDisclosure",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "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 - Condensed Consolidated Balance Sheets (Parenthetical)",
     "role": "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical",
     "shortName": "Condensed Consolidated Balance Sheets (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AllocatedShareBasedCompensationExpense",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000030 - 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:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30_us-gaap_EmployeeStockOptionMember_us-gaap_ResearchAndDevelopmentExpenseMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:AllocatedShareBasedCompensationExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Percent",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000031 - 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-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Percent",
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000032 - 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-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000033 - Disclosure - SUMMARY OF RESTRICTED COMMON STOCK (Details)",
     "role": "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails",
     "shortName": "SUMMARY OF RESTRICTED COMMON STOCK (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30_us-gaap_RestrictedStockMember6013984",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:LeaseCostTableTextBlock",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000034 - 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-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseCost",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abeo:ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000035 - 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-q.htm",
      "contextRef": "AsOf2021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IntangibleAssetsDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-07-122021-07-13_custom_REGENXBIOMember",
      "decimals": "-6",
      "first": true,
      "lang": null,
      "name": "abeo:DebtInstrumentPeriodicRemainsDue",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000036 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "role": "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
     "shortName": "COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ResearchAndDevelopmentExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)",
     "role": "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
     "shortName": "Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ResearchAndDevelopmentExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2019-12-31_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 - Condensed Consolidated Statements of Stockholders' Equity (Unaudited)",
     "role": "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity",
     "shortName": "Condensed Consolidated Statements of Stockholders' Equity (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2019-12-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-04-012021-06-30",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)",
     "role": "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
     "shortName": "Condensed Consolidated Statements of Cash Flows (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": "0",
      "lang": null,
      "name": "abeo:AllocatedShareBasedCompensationExpenseRestrictedStock",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "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 SIGNIFICANT ACCOUNTING POLICIES",
     "role": "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies",
     "shortName": "NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "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-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000009 - Disclosure - LICENSED TECHNOLOGY",
     "role": "http://abeonatherapeutics.com/role/LicensedTechnology",
     "shortName": "LICENSED TECHNOLOGY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-01-01to2021-06-30",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IntangibleAssetsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 30,
   "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/20210630",
     "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/20210630",
     "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": "Allocated share based compensation expense restricted stock.",
        "label": "AllocatedShareBasedCompensationExpenseRestrictedStock",
        "verboseLabel": "Restricted stock-based compensation expense"
       }
      }
     },
     "localname": "AllocatedShareBasedCompensationExpenseRestrictedStock",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "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/20210630",
     "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_BackgroundPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Background [PolicyTextBlock].",
        "label": "Background"
       }
      }
     },
     "localname": "BackgroundPolicyTextBlock",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abeo_DebtInstrumentPeriodicRemainsDue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Due remains value.",
        "label": "Due remains value"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicRemainsDue",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase decrease in accounts payable and accrued and lease liabilities.",
        "label": "IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities",
        "negatedLabel": "Accounts payable, accrued expenses and lease liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayableAndAccruedAndLeaseLiabilities",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_IncreaseDecreaseInPayableToLicensor": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase decrease in payable to licensor.",
        "label": "Change in payable to licensor"
       }
      }
     },
     "localname": "IncreaseDecreaseInPayableToLicensor",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_LicenseTerminationDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "License termination date.",
        "label": "License termination date"
       }
      }
     },
     "localname": "LicenseTerminationDate",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "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/20210630",
     "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/20210630",
     "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/20210630",
     "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": "Payment on execution of contracts"
       }
      }
     },
     "localname": "PaymentForExecutionOfContracts",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_PaymentsForMilestone": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Payments for milestone.",
        "label": "Milestone payment"
       }
      }
     },
     "localname": "PaymentsForMilestone",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "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/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_RDEBProductMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "RDEB Product [Member]",
        "label": "RDEB Product [Member]"
       }
      }
     },
     "localname": "RDEBProductMember",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_REGENXBIOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "REGENXBIO [Member]",
        "label": "REGENXBIO [Member]"
       }
      }
     },
     "localname": "REGENXBIOMember",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of supplemental cash flow information related to leases [TableTextBlock].",
        "label": "SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES"
       }
      }
     },
     "localname": "ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abeo_ShortTermInvestmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Short Term Investment [Member]",
        "label": "Short Term Investment [Member]"
       }
      }
     },
     "localname": "ShortTermInvestmentMember",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "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, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "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 with restricted share awards"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abeo_StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock Option-Based Compensation Expense Included in Operating Expense [Member]",
        "label": "Stock Option Based Compensation Expense Included In Operating Expense [Member]"
       }
      }
     },
     "localname": "StockOptionBasedCompensationExpenseIncludedInOperatingExpenseMember",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abeo_StockOptionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock Options [Member]",
        "label": "Stock Options [Member]"
       }
      }
     },
     "localname": "StockOptionsMember",
     "nsuri": "http://abeonatherapeutics.com/20210630",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r385"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r385"
     ],
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r384"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r382",
      "r384",
      "r385"
     ],
     "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/2021",
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r383"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r392"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r384"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r384"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r386"
     ],
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r374"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r377"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r391"
     ],
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r389"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r385"
     ],
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r387"
     ],
     "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/2021",
     "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/2021",
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LegalEntityAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The set of legal entities associated with a report.",
        "label": "Series [Axis]"
       }
      }
     },
     "localname": "LegalEntityAxis",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r384"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r378"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r379"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r373"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r376"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r375"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r380"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r381"
     ],
     "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/2021",
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r390"
     ],
     "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/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "srt_MaximumMember": {
     "auth_ref": [
      "r178",
      "r207",
      "r223",
      "r225",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r320",
      "r355",
      "r357",
      "r370",
      "r371"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Maximum [Member]"
       }
      }
     },
     "localname": "MaximumMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ProductOrServiceAxis": {
     "auth_ref": [
      "r120",
      "r211",
      "r212",
      "r322",
      "r354",
      "r356"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Product and Service [Axis]"
       }
      }
     },
     "localname": "ProductOrServiceAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_ProductsAndServicesDomain": {
     "auth_ref": [
      "r120",
      "r211",
      "r212",
      "r322",
      "r354",
      "r356"
     ],
     "localname": "ProductsAndServicesDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_RangeAxis": {
     "auth_ref": [
      "r178",
      "r207",
      "r213",
      "r223",
      "r225",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r320",
      "r355",
      "r357",
      "r370",
      "r371"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statistical Measurement [Axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_RangeMember": {
     "auth_ref": [
      "r178",
      "r207",
      "r213",
      "r223",
      "r225",
      "r314",
      "r315",
      "r316",
      "r317",
      "r318",
      "r319",
      "r320",
      "r355",
      "r357",
      "r370",
      "r371"
     ],
     "localname": "RangeMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AccountsPayableCurrent": {
     "auth_ref": [
      "r27",
      "r310"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r30"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "auth_ref": [
      "r18",
      "r40",
      "r41",
      "r42",
      "r346",
      "r362",
      "r363"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeMember": {
     "auth_ref": [
      "r39",
      "r42",
      "r48",
      "r49",
      "r50",
      "r80",
      "r81",
      "r82",
      "r267",
      "r358",
      "r359",
      "r393"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdditionalPaidInCapitalCommonStock": {
     "auth_ref": [
      "r16"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r80",
      "r81",
      "r82",
      "r249",
      "r250",
      "r251",
      "r271"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue": {
     "auth_ref": [
      "r226",
      "r228",
      "r255",
      "r256"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AllocatedShareBasedCompensationExpense": {
     "auth_ref": [
      "r228",
      "r246",
      "r254"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AmortizationOfIntangibleAssets": {
     "auth_ref": [
      "r68",
      "r135",
      "r140"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount": {
     "auth_ref": [
      "r94"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis": {
     "auth_ref": [
      "r94"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of antidilutive security.",
        "label": "Antidilutive Securities [Axis]"
       }
      }
     },
     "localname": "AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative",
      "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AntidilutiveSecuritiesNameDomain": {
     "auth_ref": [
      "r94"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative",
      "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r76",
      "r109",
      "r112",
      "r118",
      "r130",
      "r162",
      "r163",
      "r164",
      "r166",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r173",
      "r174",
      "r265",
      "r268",
      "r283",
      "r308",
      "r310",
      "r328",
      "r344"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r5",
      "r6",
      "r36",
      "r76",
      "r130",
      "r162",
      "r163",
      "r164",
      "r166",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r173",
      "r174",
      "r265",
      "r268",
      "r283",
      "r308",
      "r310"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsFairValueDisclosure": {
     "auth_ref": [
      "r273"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsNet": {
     "auth_ref": [
      "r2",
      "r364",
      "r365",
      "r366",
      "r367"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of net assets (liabilities).",
        "label": "Net assets"
       }
      }
     },
     "localname": "AssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis": {
     "auth_ref": [
      "r125",
      "r132"
     ],
     "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": "Amortized cost of available-for-sale debt securities"
       }
      }
     },
     "localname": "AvailableForSaleDebtSecuritiesAmortizedCostBasis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AvailableForSaleSecuritiesDebtSecurities": {
     "auth_ref": [
      "r124",
      "r126",
      "r132",
      "r334"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAvailable-for-saleInvestmentsHeldDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AwardDateAxis": {
     "auth_ref": [
      "r229",
      "r247"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AwardTypeAxis": {
     "auth_ref": [
      "r229",
      "r247"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_BasisOfAccounting": {
     "auth_ref": [
      "r79"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).",
        "label": "Basis of Presentation"
       }
      }
     },
     "localname": "BasisOfAccounting",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessAcquisitionAcquireeDomain": {
     "auth_ref": [
      "r222",
      "r224"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_BusinessAcquisitionAxis": {
     "auth_ref": [
      "r222",
      "r224",
      "r261",
      "r262"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r4",
      "r25",
      "r70"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "auth_ref": [
      "r7",
      "r71"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy": {
     "auth_ref": [
      "r7",
      "r71",
      "r326"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashCashEquivalentsAndShortTermInvestments": {
     "auth_ref": [
      "r25"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r63",
      "r70",
      "r73"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations": {
     "auth_ref": [
      "r63",
      "r70",
      "r73"
     ],
     "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 period",
        "periodStartLabel": "Cash, cash equivalents and restricted cash at beginning of period"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r63",
      "r284"
     ],
     "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 increase/(decrease) in cash, cash equivalents and restricted cash"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommitmentsAndContingencies": {
     "auth_ref": [
      "r34",
      "r154",
      "r336",
      "r350"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "auth_ref": [
      "r151",
      "r152",
      "r153",
      "r161",
      "r369"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for commitments and contingencies.",
        "label": "COMMITMENTS AND CONTINGENCIES"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingencies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r80",
      "r81",
      "r271"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r15"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r15"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r15"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r15",
      "r208"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r15",
      "r310"
     ],
     "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; issued and outstanding 101,251,023 at June 30, 2021; issued and outstanding 96,131,678 at December 31, 2020;"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "auth_ref": [
      "r44",
      "r46",
      "r47",
      "r53",
      "r338",
      "r353"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostsAssociatedWithExitOrDisposalActivitiesOrRestructuringsPolicyTextBlock": {
     "auth_ref": [
      "r148",
      "r149",
      "r150"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r74",
      "r181",
      "r182",
      "r183",
      "r184",
      "r185",
      "r186",
      "r187",
      "r192",
      "r199",
      "r200",
      "r201",
      "r206"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentAxis": {
     "auth_ref": [
      "r10",
      "r12",
      "r13",
      "r75",
      "r78",
      "r175",
      "r176",
      "r177",
      "r178",
      "r179",
      "r180",
      "r182",
      "r188",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r202",
      "r203",
      "r204",
      "r205",
      "r294",
      "r329",
      "r330",
      "r342"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "auth_ref": [
      "r175",
      "r202",
      "r203",
      "r292",
      "r294",
      "r295"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Annual fees"
       }
      }
     },
     "localname": "DebtInstrumentFaceAmount",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "auth_ref": [
      "r75"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "auth_ref": [
      "r32",
      "r176"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "auth_ref": [
      "r33",
      "r75",
      "r78",
      "r175",
      "r176",
      "r177",
      "r178",
      "r179",
      "r180",
      "r182",
      "r188",
      "r189",
      "r190",
      "r191",
      "r193",
      "r194",
      "r195",
      "r196",
      "r197",
      "r198",
      "r202",
      "r203",
      "r204",
      "r205",
      "r294"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentPeriodicPaymentPrincipal": {
     "auth_ref": [
      "r33"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtSecuritiesAvailableForSaleRealizedGainLoss": {
     "auth_ref": [
      "r127"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of realized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).",
        "label": "Realized gains or losses on sale or maturity of available-for-sale debt securities"
       }
      }
     },
     "localname": "DebtSecuritiesAvailableForSaleRealizedGainLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestmentsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtSecuritiesAvailableForSaleTableTextBlock": {
     "auth_ref": [
      "r128"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DeferredRevenueCurrent": {
     "auth_ref": [
      "r22"
     ],
     "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": "Contract liability"
       }
      }
     },
     "localname": "DeferredRevenueCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r68",
      "r108"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": {
     "auth_ref": [
      "r257"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DueToRelatedPartiesCurrent": {
     "auth_ref": [
      "r27",
      "r77",
      "r165",
      "r167",
      "r168",
      "r172",
      "r173",
      "r174",
      "r307"
     ],
     "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 licensor current"
       }
      }
     },
     "localname": "DueToRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EarningsPerShareBasicAndDiluted": {
     "auth_ref": [
      "r93"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "auth_ref": [
      "r94",
      "r95"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EmployeeStockOptionMember": {
     "auth_ref": [
      "r244"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r0",
      "r48",
      "r49",
      "r50",
      "r80",
      "r81",
      "r82",
      "r84",
      "r89",
      "r91",
      "r96",
      "r131",
      "r208",
      "r209",
      "r249",
      "r250",
      "r251",
      "r259",
      "r260",
      "r271",
      "r285",
      "r286",
      "r287",
      "r288",
      "r289",
      "r290",
      "r358",
      "r359",
      "r360",
      "r393"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquityMethodInvestmentsPolicy": {
     "auth_ref": [
      "r26",
      "r62",
      "r129",
      "r283"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for equity method of accounting for investments and other interests. Investment includes, but is not limited to, unconsolidated subsidiary, corporate joint venture, noncontrolling interest in real estate venture, limited partnership, and limited liability company. Information includes, but is not limited to, ownership percentage, reason equity method is or is not considered appropriate, and accounting policy election for distribution received.",
        "label": "Short-term Investments"
       }
      }
     },
     "localname": "EquityMethodInvestmentsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable": {
     "auth_ref": [
      "r273",
      "r274",
      "r275",
      "r281"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain": {
     "auth_ref": [
      "r278"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Class of asset."
       }
      }
     },
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueByAssetClassAxis": {
     "auth_ref": [
      "r273",
      "r281"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by class of asset.",
        "label": "Asset Class [Axis]"
       }
      }
     },
     "localname": "FairValueByAssetClassAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueByFairValueHierarchyLevelAxis": {
     "auth_ref": [
      "r190",
      "r202",
      "r203",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r221",
      "r274",
      "r311",
      "r312",
      "r313"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueByMeasurementFrequencyAxis": {
     "auth_ref": [
      "r273",
      "r274",
      "r276",
      "r277",
      "r282"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by measurement frequency.",
        "label": "Measurement Frequency [Axis]"
       }
      }
     },
     "localname": "FairValueByMeasurementFrequencyAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueDisclosuresTextBlock": {
     "auth_ref": [
      "r280"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/FairValueMeasurements"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FairValueInputsLevel1Member": {
     "auth_ref": [
      "r190",
      "r214",
      "r215",
      "r220",
      "r221",
      "r274",
      "r311"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueInputsLevel2Member": {
     "auth_ref": [
      "r190",
      "r202",
      "r203",
      "r214",
      "r215",
      "r220",
      "r221",
      "r274",
      "r312"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueInputsLevel3Member": {
     "auth_ref": [
      "r190",
      "r202",
      "r203",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r221",
      "r274",
      "r313"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementsFairValueHierarchyDomain": {
     "auth_ref": [
      "r190",
      "r202",
      "r203",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r221",
      "r311",
      "r312",
      "r313"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementsNonrecurringMember": {
     "auth_ref": [
      "r273",
      "r274",
      "r276",
      "r277",
      "r279",
      "r282"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueMeasurementsRecurringMember": {
     "auth_ref": [
      "r280",
      "r282"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization": {
     "auth_ref": [
      "r139"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths": {
     "auth_ref": [
      "r141"
     ],
     "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 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": "2022"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear": {
     "auth_ref": [],
     "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 remainder of current fiscal year.",
        "label": "2021, remainder"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour": {
     "auth_ref": [
      "r141"
     ],
     "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 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": "2025"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearFour",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree": {
     "auth_ref": [
      "r141"
     ],
     "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 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": "2024"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearThree",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo": {
     "auth_ref": [
      "r141"
     ],
     "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 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": "2023"
       }
      }
     },
     "localname": "FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAmortizationExpenseForIntangibleAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsGross": {
     "auth_ref": [
      "r139",
      "r324"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfLicensedTechnologyDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "auth_ref": [
      "r139",
      "r323"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Goodwill": {
     "auth_ref": [
      "r133",
      "r134",
      "r310",
      "r327"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNon-recurringBasisDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeStatementLocationAxis": {
     "auth_ref": [
      "r146",
      "r147"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeStatementLocationDomain": {
     "auth_ref": [
      "r147"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Location in the income statement."
       }
      }
     },
     "localname": "IncomeStatementLocationDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "auth_ref": [
      "r72"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherNoncurrentAssets": {
     "auth_ref": [
      "r67"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 10.0,
       "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "auth_ref": [
      "r67"
     ],
     "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 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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis": {
     "auth_ref": [
      "r137",
      "r142"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "auth_ref": [
      "r137",
      "r142"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_IntangibleAssetsDisclosureTextBlock": {
     "auth_ref": [
      "r144"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnology"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_InterestExpense": {
     "auth_ref": [
      "r51",
      "r107",
      "r291",
      "r293",
      "r339"
     ],
     "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 the cost of borrowed funds accounted for as interest expense.",
        "label": "Interest Expense",
        "negatedLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPaidNet": {
     "auth_ref": [
      "r61",
      "r64",
      "r72"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPayableCurrentAndNoncurrent": {
     "auth_ref": [
      "r335",
      "r351"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock": {
     "auth_ref": [
      "r128",
      "r325",
      "r340",
      "r368",
      "r388"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Short-termInvestments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LeaseCostTableTextBlock": {
     "auth_ref": [
      "r304"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LesseeLeasesPolicyTextBlock": {
     "auth_ref": [
      "r298"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue": {
     "auth_ref": [
      "r305"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive": {
     "auth_ref": [
      "r305"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 6.0,
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0
      }
     },
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive": {
     "auth_ref": [
      "r305"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 5.0,
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0
      }
     },
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour": {
     "auth_ref": [
      "r305"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 4.0,
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0
      }
     },
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": {
     "auth_ref": [
      "r305"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 3.0,
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0
      }
     },
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": {
     "auth_ref": [
      "r305"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0
      }
     },
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount": {
     "auth_ref": [
      "r305"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r29",
      "r76",
      "r113",
      "r130",
      "r162",
      "r163",
      "r164",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r173",
      "r174",
      "r266",
      "r268",
      "r269",
      "r283",
      "r308",
      "r309"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r21",
      "r76",
      "r130",
      "r283",
      "r310",
      "r331",
      "r348"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r31",
      "r76",
      "r130",
      "r162",
      "r163",
      "r164",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r173",
      "r174",
      "r266",
      "r268",
      "r269",
      "r283",
      "r308",
      "r309",
      "r310"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LicensingAgreementsMember": {
     "auth_ref": [
      "r263"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LitigationSettlementAmountAwardedFromOtherParty": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount awarded from other party in judgment or settlement of litigation.",
        "label": "Litigation Settlement, Amount Awarded from Other Party"
       }
      }
     },
     "localname": "LitigationSettlementAmountAwardedFromOtherParty",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayableCurrent": {
     "auth_ref": [
      "r30"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermLoansPayable": {
     "auth_ref": [
      "r33"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LossContingencyAccrualAtCarryingValue": {
     "auth_ref": [
      "r154"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of loss contingency liability.",
        "label": "Loss contingency accrual"
       }
      }
     },
     "localname": "LossContingencyAccrualAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r63"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r63"
     ],
     "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 provided by (used in)/investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r63",
      "r66",
      "r69"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r1",
      "r43",
      "r45",
      "r50",
      "r52",
      "r69",
      "r76",
      "r83",
      "r85",
      "r86",
      "r87",
      "r88",
      "r90",
      "r91",
      "r92",
      "r109",
      "r111",
      "r114",
      "r117",
      "r119",
      "r130",
      "r162",
      "r163",
      "r164",
      "r167",
      "r168",
      "r169",
      "r170",
      "r171",
      "r173",
      "r174",
      "r272",
      "r283",
      "r337",
      "r352"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss",
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r109",
      "r111",
      "r114",
      "r117",
      "r119"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseCost": {
     "auth_ref": [
      "r299",
      "r306"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiability": {
     "auth_ref": [
      "r297"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease.",
        "label": "Operating Lease, Liability",
        "totalLabel": "Total operating lease liabilities"
       }
      }
     },
     "localname": "OperatingLeaseLiability",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityCurrent": {
     "auth_ref": [
      "r297"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      },
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingLeaseLiability",
       "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityNoncurrent": {
     "auth_ref": [
      "r297"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      },
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingLeaseLiability",
       "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets",
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseRightOfUseAsset": {
     "auth_ref": [
      "r296"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense": {
     "auth_ref": [
      "r68"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization expense for right-of-use asset from operating lease.",
        "label": "Amortization of right-of-use lease assets"
       }
      }
     },
     "localname": "OperatingLeaseRightOfUseAssetAmortizationExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": {
     "auth_ref": [
      "r303",
      "r306"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": {
     "auth_ref": [
      "r302",
      "r306"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear": {
     "auth_ref": [],
     "calculation": {
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.",
        "label": "Operating Leases, Future Minimum Payments, Remainder of Fiscal Year",
        "verboseLabel": "2021, remainder"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfSupplementalCashFlowInformationRelatedToLeasesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r3",
      "r79",
      "r104",
      "r270"
     ],
     "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 SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax": {
     "auth_ref": [
      "r37",
      "r38",
      "r40"
     ],
     "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)/gains related to available-for-sale debt securities",
        "verboseLabel": "Other comprehensive income (loss)"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "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)/income:"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeLossTaxAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative",
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows",
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForLegalSettlements": {
     "auth_ref": [
      "r65"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForRoyalties": {
     "auth_ref": [
      "r65"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid for royalties during the current period.",
        "label": "Royalties payments"
       }
      }
     },
     "localname": "PaymentsForRoyalties",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireShortTermInvestments": {
     "auth_ref": [
      "r58"
     ],
     "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 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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "auth_ref": [
      "r5",
      "r23",
      "r24"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "auth_ref": [
      "r59"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromNotesPayable": {
     "auth_ref": [
      "r60"
     ],
     "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"
       }
      }
     },
     "localname": "ProceedsFromNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments": {
     "auth_ref": [
      "r56"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromShortTermDebt": {
     "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 having initial term of repayment within one year or the normal operating cycle, if longer.",
        "label": "Proceeds from loan payable"
       }
      }
     },
     "localname": "ProceedsFromShortTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromStockOptionsExercised": {
     "auth_ref": [
      "r59",
      "r248"
     ],
     "calculation": {
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/CommitmentsAndContingenciesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ProductLiabilityContingencyTable": {
     "auth_ref": [
      "r154",
      "r155",
      "r156",
      "r157",
      "r158",
      "r159",
      "r160"
     ],
     "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/2021-01-31",
     "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": "License to be paid"
       }
      }
     },
     "localname": "ProgramRightsObligationsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r8",
      "r9",
      "r145",
      "r310",
      "r341",
      "r349"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpense": {
     "auth_ref": [
      "r258",
      "r321",
      "r372"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RestrictedCashAndCashEquivalents": {
     "auth_ref": [
      "r7",
      "r70",
      "r73",
      "r326",
      "r345"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RestrictedStockMember": {
     "auth_ref": [
      "r94"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails",
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r17",
      "r209",
      "r252",
      "r310",
      "r347",
      "r361",
      "r363"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r0",
      "r80",
      "r81",
      "r82",
      "r84",
      "r89",
      "r91",
      "r131",
      "r249",
      "r250",
      "r251",
      "r259",
      "r260",
      "r271",
      "r358",
      "r360"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax": {
     "auth_ref": [
      "r105",
      "r106",
      "r110",
      "r115",
      "r116",
      "r120",
      "r121",
      "r122",
      "r210",
      "r211",
      "r322"
     ],
     "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": "Revenues"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerExcludingAssessedTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "monetaryItemType"
    },
    "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 fees"
       }
      }
     },
     "localname": "RoyaltyExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTable": {
     "auth_ref": [
      "r94"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesDetailsNarrative",
      "http://abeonatherapeutics.com/role/ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock": {
     "auth_ref": [
      "r94"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock": {
     "auth_ref": [
      "r228",
      "r245",
      "r254"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock": {
     "auth_ref": [
      "r273",
      "r274"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/FairValueMeasurementsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock": {
     "auth_ref": [
      "r136",
      "r138"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable": {
     "auth_ref": [
      "r142",
      "r143"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable": {
     "auth_ref": [
      "r229",
      "r247"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock": {
     "auth_ref": [
      "r231",
      "r236",
      "r238"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock": {
     "auth_ref": [
      "r239"
     ],
     "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/2021-01-31",
     "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 COMMON STOCK"
       }
      }
     },
     "localname": "ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "auth_ref": [
      "r28"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod": {
     "auth_ref": [
      "r233"
     ],
     "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 forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r235"
     ],
     "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": "Grant date fair value-forfeited awards"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod": {
     "auth_ref": [
      "r234"
     ],
     "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 granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r234"
     ],
     "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": "Grant date fair value-granted awards"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.",
        "verboseLabel": "Weighted-average:"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate": {
     "auth_ref": [
      "r242"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate": {
     "auth_ref": [
      "r241"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate": {
     "auth_ref": [
      "r243"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "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"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "auth_ref": [
      "r237"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.",
        "label": "Grant date fair value"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted-average:"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceRollforward",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": {
     "auth_ref": [
      "r227",
      "r230"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Award under share-based payment arrangement."
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfStockBasedCompensationDetails",
      "http://abeonatherapeutics.com/role/Stock-basedCompensationTables",
      "http://abeonatherapeutics.com/role/SummaryOfRestrictedCommonStockDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "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": "Exercise price"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfOptionsActivityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "auth_ref": [
      "r240",
      "r253"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfWeighted-averageAssumptionsToEstimateFairValueOfOptionsGrantedDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LoanPayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShortTermInvestments": {
     "auth_ref": [
      "r11",
      "r332",
      "r333",
      "r343"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShortTermLeaseCost": {
     "auth_ref": [
      "r300",
      "r306"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/ScheduleOfComponentsOfLeaseCostDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r0",
      "r35",
      "r48",
      "r49",
      "r50",
      "r80",
      "r81",
      "r82",
      "r84",
      "r89",
      "r91",
      "r96",
      "r131",
      "r208",
      "r209",
      "r249",
      "r250",
      "r251",
      "r259",
      "r260",
      "r271",
      "r285",
      "r286",
      "r287",
      "r288",
      "r289",
      "r290",
      "r358",
      "r359",
      "r360",
      "r393"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "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/2021-01-31",
     "presentation": [
      "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/2021-01-31",
     "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/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r80",
      "r81",
      "r82",
      "r96",
      "r322"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued attributable to transactions classified as other.",
        "label": "Common stock issued for cash under open market sale agreement, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "auth_ref": [
      "r14",
      "r15",
      "r208",
      "r209",
      "r232"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of share options (or share units) exercised during the current period.",
        "label": "Common stock issued for cash exercise of options, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "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": "Common stock issued for cash under open market sale agreement"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "auth_ref": [
      "r35",
      "r208",
      "r209"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued as a result of the exercise of stock options.",
        "label": "Common stock issued for cash exercise of options"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r15",
      "r19",
      "r20",
      "r76",
      "r123",
      "r130",
      "r283",
      "r310"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental cash flow information:"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TypeOfArrangementAxis": {
     "auth_ref": [
      "r264"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/LicensedTechnologyDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_UseOfEstimates": {
     "auth_ref": [
      "r97",
      "r98",
      "r99",
      "r100",
      "r101",
      "r102",
      "r103"
     ],
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/NatureOfOperationsAndSignificantAccountingPoliciesPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_VariableLeaseCost": {
     "auth_ref": [
      "r301",
      "r306"
     ],
     "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/2021-01-31",
     "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/2021-01-31",
     "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/2021-01-31",
     "presentation": [
      "http://abeonatherapeutics.com/role/StatementsOfOperationsAndComprehensiveLoss"
     ],
     "xbrltype": "sharesItemType"
    }
   },
   "unitCount": 4
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "105",
   "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695"
  },
  "r1": {
   "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"
  },
  "r10": {
   "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"
  },
  "r100": {
   "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"
  },
  "r101": {
   "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"
  },
  "r102": {
   "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"
  },
  "r103": {
   "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"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "275",
   "URI": "http://asc.fasb.org/topic&trid=2134479"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r11": {
   "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"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r12": {
   "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"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599"
  },
  "r123": {
   "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=122038336&loc=d3e74512-122707"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=124260329&loc=d3e26610-111562"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(aa)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "320",
   "URI": "http://asc.fasb.org/extlink&oid=123581744&loc=d3e27357-111563"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "320",
   "URI": "http://asc.fasb.org/topic&trid=2196928"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(2)",
   "Topic": "323",
   "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r13": {
   "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"
  },
  "r130": {
   "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"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454"
  },
  "r133": {
   "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"
  },
  "r134": {
   "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"
  },
  "r135": {
   "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"
  },
  "r136": {
   "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"
  },
  "r137": {
   "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"
  },
  "r138": {
   "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"
  },
  "r139": {
   "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"
  },
  "r14": {
   "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"
  },
  "r140": {
   "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"
  },
  "r141": {
   "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"
  },
  "r142": {
   "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"
  },
  "r143": {
   "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"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "350",
   "URI": "http://asc.fasb.org/topic&trid=2144416"
  },
  "r145": {
   "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"
  },
  "r146": {
   "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"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r148": {
   "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"
  },
  "r149": {
   "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"
  },
  "r15": {
   "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"
  },
  "r150": {
   "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"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "440",
   "URI": "http://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "440",
   "URI": "http://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "440",
   "URI": "http://asc.fasb.org/topic&trid=2144648"
  },
  "r154": {
   "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"
  },
  "r155": {
   "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"
  },
  "r156": {
   "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"
  },
  "r157": {
   "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"
  },
  "r158": {
   "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"
  },
  "r159": {
   "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"
  },
  "r16": {
   "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"
  },
  "r160": {
   "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"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "450",
   "URI": "http://asc.fasb.org/topic&trid=2127136"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r17": {
   "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"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(C))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r18": {
   "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"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(i)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r19": {
   "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"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r2": {
   "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"
  },
  "r20": {
   "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"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "http://asc.fasb.org/topic&trid=2208564"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=SL123496158-112644"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644"
  },
  "r209": {
   "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"
  },
  "r21": {
   "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"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130543-203045"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(i)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(ii)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r215": {
   "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=123447040&loc=d3e1928-114920"
  },
  "r216": {
   "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=123447040&loc=d3e1928-114920"
  },
  "r217": {
   "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=123447040&loc=d3e1928-114920"
  },
  "r218": {
   "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=123447040&loc=d3e1928-114920"
  },
  "r219": {
   "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=123447040&loc=d3e1928-114920"
  },
  "r22": {
   "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"
  },
  "r220": {
   "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=123447040&loc=d3e1928-114920"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921"
  },
  "r222": {
   "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"
  },
  "r223": {
   "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"
  },
  "r224": {
   "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"
  },
  "r225": {
   "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"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=123468992&loc=d3e4534-113899"
  },
  "r227": {
   "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"
  },
  "r228": {
   "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"
  },
  "r229": {
   "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"
  },
  "r23": {
   "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"
  },
  "r230": {
   "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"
  },
  "r231": {
   "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"
  },
  "r232": {
   "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"
  },
  "r233": {
   "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"
  },
  "r234": {
   "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"
  },
  "r235": {
   "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"
  },
  "r236": {
   "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"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r238": {
   "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"
  },
  "r239": {
   "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"
  },
  "r24": {
   "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"
  },
  "r240": {
   "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"
  },
  "r241": {
   "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"
  },
  "r242": {
   "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"
  },
  "r243": {
   "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"
  },
  "r244": {
   "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"
  },
  "r245": {
   "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"
  },
  "r246": {
   "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"
  },
  "r247": {
   "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"
  },
  "r248": {
   "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"
  },
  "r249": {
   "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"
  },
  "r25": {
   "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"
  },
  "r250": {
   "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"
  },
  "r251": {
   "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"
  },
  "r252": {
   "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"
  },
  "r253": {
   "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=122041274&loc=d3e301413-122809"
  },
  "r254": {
   "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=122041274&loc=d3e301413-122809"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=122142933&loc=d3e11149-113907"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=122142933&loc=d3e11178-113907"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "718",
   "URI": "http://asc.fasb.org/topic&trid=2228938"
  },
  "r258": {
   "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"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.12)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r261": {
   "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"
  },
  "r262": {
   "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"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "805",
   "URI": "http://asc.fasb.org/extlink&oid=123410050&loc=d3e5419-128473"
  },
  "r264": {
   "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"
  },
  "r265": {
   "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"
  },
  "r266": {
   "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"
  },
  "r267": {
   "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"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r27": {
   "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"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "810",
   "URI": "http://asc.fasb.org/topic&trid=2197479"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(1)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(2)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r28": {
   "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"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=SL6742756-110258"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906"
  },
  "r285": {
   "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"
  },
  "r286": {
   "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"
  },
  "r287": {
   "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"
  },
  "r288": {
   "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"
  },
  "r289": {
   "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"
  },
  "r29": {
   "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"
  },
  "r290": {
   "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"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629"
  },
  "r295": {
   "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"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918666-209980"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "205",
   "URI": "http://asc.fasb.org/topic&trid=2122149"
  },
  "r30": {
   "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"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(3)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(4)",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123408670&loc=SL77918701-209980"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "53",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "http://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971"
  },
  "r307": {
   "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"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r31": {
   "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"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766"
  },
  "r311": {
   "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"
  },
  "r312": {
   "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"
  },
  "r313": {
   "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"
  },
  "r314": {
   "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"
  },
  "r315": {
   "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"
  },
  "r316": {
   "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"
  },
  "r317": {
   "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"
  },
  "r318": {
   "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"
  },
  "r319": {
   "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"
  },
  "r32": {
   "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"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "910",
   "URI": "http://asc.fasb.org/extlink&oid=123353855&loc=SL119991595-234733"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "730",
   "Topic": "912",
   "URI": "http://asc.fasb.org/extlink&oid=6472174&loc=d3e58812-109433"
  },
  "r322": {
   "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"
  },
  "r323": {
   "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"
  },
  "r324": {
   "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"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "320",
   "Topic": "940",
   "URI": "http://asc.fasb.org/subtopic&trid=2176304"
  },
  "r326": {
   "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"
  },
  "r327": {
   "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"
  },
  "r328": {
   "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"
  },
  "r329": {
   "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"
  },
  "r33": {
   "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"
  },
  "r330": {
   "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"
  },
  "r331": {
   "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"
  },
  "r332": {
   "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"
  },
  "r333": {
   "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"
  },
  "r334": {
   "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"
  },
  "r335": {
   "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"
  },
  "r336": {
   "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"
  },
  "r337": {
   "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"
  },
  "r338": {
   "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"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.9)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r34": {
   "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"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "320",
   "Topic": "942",
   "URI": "http://asc.fasb.org/subtopic&trid=2209399"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630"
  },
  "r342": {
   "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"
  },
  "r343": {
   "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"
  },
  "r344": {
   "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"
  },
  "r345": {
   "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"
  },
  "r346": {
   "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"
  },
  "r347": {
   "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"
  },
  "r348": {
   "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"
  },
  "r349": {
   "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"
  },
  "r35": {
   "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"
  },
  "r350": {
   "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"
  },
  "r351": {
   "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"
  },
  "r352": {
   "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"
  },
  "r353": {
   "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"
  },
  "r354": {
   "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"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124506351&loc=SL117782755-158439"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(a)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117819544-158441"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r36": {
   "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"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r361": {
   "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=124501264&loc=SL117420844-207641"
  },
  "r362": {
   "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=124501264&loc=SL117420844-207641"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r364": {
   "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"
  },
  "r365": {
   "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"
  },
  "r366": {
   "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"
  },
  "r367": {
   "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"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "320",
   "Topic": "946",
   "URI": "http://asc.fasb.org/subtopic&trid=2324412"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "440",
   "Subparagraph": "(a)",
   "Topic": "954",
   "URI": "http://asc.fasb.org/extlink&oid=6491277&loc=d3e6429-115629"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669646-108580"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(c)",
   "Topic": "976",
   "URI": "http://asc.fasb.org/extlink&oid=6497875&loc=d3e22274-108663"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(b)",
   "Topic": "978",
   "URI": "http://asc.fasb.org/extlink&oid=123360121&loc=d3e27327-108691"
  },
  "r372": {
   "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"
  },
  "r373": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r374": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r375": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r376": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r377": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r378": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r379": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669646-108580"
  },
  "r380": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  },
  "r381": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r382": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r383": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r384": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r385": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r386": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r387": {
   "Name": "Regulation 12B",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r388": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(b)",
   "Publisher": "SEC",
   "Section": "1403"
  },
  "r389": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669646-108580"
  },
  "r390": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r391": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r392": {
   "Name": "Securities Act",
   "Number": "Section",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Topic": "848"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e637-108580"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e681-108580"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669686-108580"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e557-108580"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(210.5-03(11))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "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=123367319&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=123367319&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=123367319&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=123367319&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=123570139&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=123570139&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=123570139&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=123570139&loc=d3e3255-108585"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6801-107765"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&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=123570139&loc=d3e3367-108585"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21D",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=SL94080555-108585"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3521-108585"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r7": {
   "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"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3044-108585"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4273-108586"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4297-108586"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=SL98516268-108586"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(c))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r75": {
   "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"
  },
  "r76": {
   "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"
  },
  "r77": {
   "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"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "http://asc.fasb.org/topic&trid=2122369"
  },
  "r8": {
   "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"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r9": {
   "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"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054"
  },
  "r97": {
   "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"
  },
  "r98": {
   "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"
  },
  "r99": {
   "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"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>55
<FILENAME>0001493152-21-017978-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001493152-21-017978-xbrl.zip
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M+\H-0=6UNMKBSI5NFX>(6YY&<OONJKA[5S$OU,1*H$]+>TIYH.6^'UJU[W<
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M>CUR$!F6>2%G]8AQKH:K\')9VK_8<,*FKA*3,8#\1<XKX6_^!U!+ P04
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M=MI'6(DQS;2!AP#.OYR0XKB?M^=G'R[.2"]_RQ6*5H]8F4.7Z.*)=GHP!9?
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M9'G)(YTEF/PPL9$&#;WKD9 8,BW5EI^RXMT[,[G"+6# 9E$-+V=32"@Y<S2
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M$!=>2G)R^L.NPE:@\DO 5YA-%L8?)=]+1&&X?2YOI=MV$ -/C_H@"%;X2_(
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M9645.&3*P8"W6%4ZHV2>5)%<@>P:<LZ.<H3-0^48<CPV!X[*9T,/!K#;9XO
M"AL$^_LX0!&D]XW3^!K__2)^+4GI%"M'!*K%@:(F#M-I0^B$9/,QPL2'Z>J/
M&Q0NK7%7IDP=X%1KS< EG@614H9N[<Z9@ A.(WIH"\_6^ >PX( FWL91P%B3
M'8&Q)_O!D6O@!C1&F>P3==\9N.#>]>A[*D,(R.[*L?P)>6,E()E9:02[%ZP_
M7X+0Y3_T\(GWT,.U;DZT;_K@UOB?]8,.Y$7F@:E?F@-S1EY?'AKZ]'9B7&G6
M2)L8_=O)A#S.3$J-K%%O^\VE/C6SST'(/-^TEU#S,A78)C;<C=0380VP4K$5
M;; +9?:MK2C:[C&TIJ$YDKWQAN_+%>5<X $'3A5I.^7FX6.H!TM,RBT]=R12
M(@/*]*V/[D,8/!'>3?\QCO#/R+>QY*B/-<MNU0:PO1[E[.ZK,>>:D,8EKIZ3
MX.7HF,I."E7TL%-?1\DKM5PO![.\)/]&Z\8 "?+>]/3$/\*7>3-N!/F(<6K(
MRK?8)6A5[+-PVSLK8T,V_P8AYX?K>5694?/E[CZ^;$393+-P_*C*^O!RE4J%
MWFT+X!\Q/>(MN@5@5_XK; :J1*?<#=T-[664"Z^^>)6E+]8K,6&@62T1A5?@
M+<%Y).OBYB%7^CFU,OK#C3FKFIE%:LM>-0N,Q6I(RY@Z(K,<9B>EO4 M-B!]
M9=T,L S&F&MF5="]7&W^_.K" -/XL!K )^@)+[>X]?\**RX! 2J73:-4AXN,
M[#-?<YJ1OA 3@4I@L%<)ZCA696WC?20KM99UXCB6;=3%$%+&SX4G]F*E%B#?
M>S*O'J4,5!EL,=V6JDSE&;K?[H/A6TF/J[6,898MIGE6$,.+?3!,*\DZU-46
MAEFVF+94,H;)0G-#_?;H%1M!9A5I%Z.Z.-A2P34+WX;#>27]6_,;+"*26801
M(.+6>9F8";(M$-.3?>)R&B'[.V86.GVT)#D0DI06G".4%V>\(Y33F=7_%SG]
M:%QI?6LX-D93?69:(S6.0DX?0  +W&9>#;M<;8ND60+HO=2")I1=DSN\;56N
MU%5P$K)8J7'_[L NE#GTV)Q*<2[V-8+'D9QT3 C'W0B\9K<MIL3=OV9@*GG-
M:U<<RIUBW)_W+7^^,_: +W*%K9W>)#ZY5\ 7=<"OJEZYX]<EE7U\LO1-:8^?
ML7STT I"NAJV'@FW57X&9A5)(=E6;0029UW1"6H"PRAP[0@ZE.HJ=$N+WYU+
M<@)VB"V'<;:K5S*VIH\WMLF=1\+X@'2U\WI06>9?3J47NYH4$)5R9RX8-%=-
M[!75Y*SV1.0OA)CJB[@V0%-Y6=4PL$JOEO < 4G$ L\I5R0.@1X) VD*58&9
MM:JRI!64V$@K3)<BW"AJ6:?0PXTN;J / ^!A'G1GB:6,5P T2UG*1E@%::UF
M9)ULVP?=^HRQ@-[[9!OKVM5VZ5U8(Z1D88:]V"%I_#99C:N&*+VD='C+LBZ1
MU(*X25Y9J'^4'7SU:.MX+5^ZF*Q\^5"LOK007VNN]SI\"P1F9<?X?H7D71?H
M], 3+K@@$=%X2;4^G"$CC-PEYG43SK3FR8@(;[ <<2UN+/"<%PO\U3!OOLZ,
MJY[^S9CH-P;)J7([')-PX%2;69HQG9E#?69HLZ]&)O<*J4J^L=*2-Q-]A%O)
M1!"WDNU >JDT=!N;?#=:<<7QEB>.-3]Z?V9^,V>_=\Q0O%R"8&7-MSM\K--+
MY%,CR.7JHL#5[7"H3WXG3$TPB!.S/TO"O4-KE$: 7\.]K^'>UW#O:[CW-=S[
M&NY5,43W&NY5Q5-X_+JDLE_R-=S;5C!0T3UOVZ% =4.\>R_-C#]BO+';9E(-
MZ?LCLP?@9W?"H>DG#]6TL">H2<'=)T65;^_%;Y>"$_#8O"SUO4;!'+H1<6+*
MT^ "$:]*?*#L_G)F>(1HWC3HK!V:>N+/I&/\*NO#G"#/PT(CK<K0];T(?1T/
M'<A7U4!L1_-?I;SDKVTJ27P=)ZU*EKEG>ZDC))U<XP"&2@Z/.O2]CHWVQ,H\
MVJ%.H)?("/F4V_F /'Y+7K?FAO;>\0*6Y/ZF-3)&LRGY-##TJ8&_F\YD16*G
M\>-CXO<"7A^$#]<>^F'Z<Q0LJ59,H$=B]C-$6><^ W+QGGN']78\'AA#S+@^
MT/KZ]*MV/;!^U<S1M349)K=9)\9 )S'/F97(9=JM3$CDUJ4)A,G%YC[RR;D4
MZ-ONAFW^@Y47'W;Y)\%;<S:D8)/73/K6:&:.;HQ1W\PPI\@+EN, .;$=K2]T
MK[8"6 E$;L5J2WZ.BD5A1<BUNJ8RD=0Z(!;?KQ*2CYP0:!A$&:CQIUV8\5=K
MB*U@"H,GUV9%/W'1\I+2 J#"LD<5''3COJ@#!K&E*8GL!PZV_)05[SBH6"7<
M @9L%EL/#':*A)(AN0;0ZO1MA\F5<9E2PCTR7"C7=6Q,2+]1!<&MVJ,0VF\6
MZ.G4@6XR"/ ?5.)4VOC#W0 N@&=@6QJQ<KKC4H5"1S,-E!'?JC.N6N()*4SS
M@HOD2W1LVSD20PP*V[7D34M421M=6^K=6F0#[\A^NS0MOCW.E^H\_21++Q&?
M1*8!5NK]\\27ZMJILVD<N'C;_0@\]IY,K+ZL>U$';,-J,*9HS'WW!5T[(*XC
MW;;QGM!9/Z@KBBRC^M$#R^.KZ443P^Z5:]H$$CF$5Z5^>5*OJMHQ02/,CZ(A
MS@$6Z8+Z::<PBI)Y6%^B./770X<\1DZ=]&,01"OVH*O9T#%A? "' F$[5G0B
M_9[\<X^'.?[F_P%02P,$%     @ .8#\4L,)"<)R0P  @Z8# !4   !A8F5O
M+3(P,C$P-C,P7VQA8BYX;6SE??MSXSB2YN\7<?\#KO;BKB?"[GKMS&YWS^R&
M;,O5NI$MKZSJGMF)C0Z:A&1.4Z0:I%S6_O4'@ ^1Q(.@1 &IFHO;F1HK,_DE
M\.&=2/SQWU_7$7K!) V3^$]OWG_[[@W"L9\$8;SZTYO/CY>CQ^O)Y U*,R\.
MO"B)\9_>Q,F;?_^W__D_$/U_?_Q?EY?H-L11\#VZ2?S+2;Q,?D#WWAI_CS[A
M&!,O2\@/Z"<OVK*_)+=AA FZ3M:;"&>8_I!_^'OT^V^_\]#EI8'9GW <).3S
M?%*9?<ZR3?K]V[=?OGSY-DY>O"\)^37]UD_69@8?,R_;II6U=Z_OBO^7J_\Q
M"N-?OV?_\>2E&-'BBM/O7]/P3V_8=XO/?OGX;4)6;S^\>_?^[5_NIH_^,UY[
MEV',BLW';THM9D6F]_Z[[[Y[RW\M107)UR<2E=_X^+:$4UFFOX8:^1J2-/P^
MY?"FB>]EO-8[/X.4$NQ_799BE^Q/E^\_7'Y\_^UK&KPI"Y^7($DB/,=+Q-W\
M/MMM*)/2D!'A3?&W9X*7<C 1(6^9_ML8K[P,!^Q#W[$/O?\#^] _%7^>>D\X
M>H.8).6'TJ_O&K8*I;>VP3Y@$B;!.#X,=5O;$7S:=DAVA -U?>LN+)+,BPX"
M7]>T#OL>'U;B>SW[)4V[>7Q82=<T3P([$R'W+EYYN4;LCU/ZKP9$_)K1 0P'
M)4AF0M,#\R_P@:&P75E/_(;=B/7F"1%]9R,CM[GTTB=N>)M>KCQO0S_PX?U;
M'&5I^9=+]I?+=^^+_ON?BC__PD9(O,9Q-OYM&V8[-GS3B4"<I:/7,"V_R-W]
MTQM#G;=M=YCVB)0^><3O*)A"XJV?T&%MDUU&>17DZDN2K(VA%*68&"K\$CU5
MW\F+GD)1.-00(SA-ML3'O6J^[E6?$BY0KB.JQ69R.+[\_/CFWW)1M)=%?V/2
M__7'M_LO."0:Q;5.XL<L\7^]P^LG3!2N2^1L$DH)LTXB00@,<53(VF3)Y1 7
M1'_+1:$P910$(9N\>M&#%P:3^-K;A'1,UK*F0\<F@XS@U]FD50##+!.4;9;M
M=1!3HHLF5*A!X]P<9UX8XV#LD9@NCU,MV53"-EFF!URGEUP2#*^T\-J$*H51
M*0V-1R/?WZZW$9O>SK)G3-AH3/ SCM/P!4]B/UEC?3]FKF^U3^OK5J-_,U4&
MP\F^B(5^;W8]0:,L(^'3-O.>(HRRA/: A,[*P!$VSL(@C+89]>P1^UM".VR<
MCE_]:$M7,K>4!<QYZ@7KQV?+LMW1)?[C,W7H:B<WH%D]G/2+5AO%Z8NNT8Q.
M]SDX#>_D/@I-M:: ]AH#K9VH7L);WKL_?'S'VQW[RR\/!-]NV4[!SQXA7IQ)
MAP2MI V>&T!E_-2(.>=5-[8V'ZCP92Z-"O'AYA@*-O!%V&S#*"V?=RJEK+%
M#;%B@"@"H_:5N-HUGZ^%"TEHP_0<IW0VX=,)2?<.BD+6[NI$ [>Y.)$(.B>.
M"3IQ:5+*PMQ5T0TU"AF;C%$.+U(!, PQ&5(*&6B$F-!!;AG&88:G=.X33.*,
M@@[I8F64ICA+KW9WWM\3<AUYJ6XVW]N*35(=Z&*==CU-@"'F8;C;U-U;N8R8
M&;2W@W)#L X9IJ'/%NGQ:K0BF!^@Z'?R-/(V>=H)N\Y(I3 8[G4A;+.LDD=[
MA=/TEBGVOUTE+V\#'.:DHO_@7.(LHO_CERE>>=&8+@JSG:37DTK88(H&&N.&
MY&?G;%!C$F;>F)Q\R3T??QK?_^5J,E.OL 01:\LK!;AJ;=7ZW7G5:D )T^)2
MZL33GY1DM6&"_J_V$$'_],N<(L.29MWZS4:]2^&P"F_\X+RF96C$A;.7A6D6
M^EZ$[K"7;@GOPD\Z,S"J[COO-5QOU](6+_G=5K5+8955W_@11/7+$+4I4,A
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M^JR%;2&;C),#K!.K*0&&/U)8;9J40M!HP2-,V06)KMC>O8SUV-XV/"&VMQ0
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M<4,%KN1$^W<07%" $A*?<S'$Y% NZ*3FRU.".+OWUK(>0BYFEP%RD$T6-&4
M,4$*3,&&O2QBPDX8<4U[)N)%[,7!US_CG=(O0<XN)Q0PFZ1H"0%BA1R9@A:%
M,.+2B(H[(<8#"=<>V3V&?L=0(0K:I88*:),;;2E Y%! 4["CD$:/DVN7(\G"
M>YT$E*CA,LRO0G2P1"EOERP=L)N<40@#HHX>H8)!5 DUM5P2B=VM(9ND%NYP
MG6QI![B[3@+U#*5#RRZIC%QH4DNK HA@)C@5-&NH7N0Q*2@AJ#" F 4GC!L%
M 6')W//_FH8Q?J_T7RIKEUT:N$U.200!,4F-3L&?0O*B_ =B.F@60R'-AQZN
M?G!/F@^FI/D FC0?#B'-XDL"A#0?>[CZT3UI/IJ2YB-HTGP\B#2TXIWV-=?T
MGS.R2+[(@K.5DDXH(T*5$F8O!H\N K8NLC %-I]A*BYIPB=6,_) DI<P]M53
M9I6X$\(H0$M9TY*%1QTYP"[^5!/B4L]I7Y-/RCL;22GFII=I@I1W,;D,/)(T
M@75V+KFT2TH\)&GF1?\9;K0+<;FP$WI( 4M)TI"$1Q49O"["Y#J(*KE86!=T
M90<:TJMDK=_M70&6P-I? :[]"(($,D3B%>!\]R07LEW-C*,$>XH>H?FSM4J6
M@*KJN/8;C"H6 0DUS-LUE7'1D%EBH^CA.8G5 0*BB*V:5H$K:[O].X@:5X 2
M<L F/-:,R3G:C7_-<)S*N^_:;]9&]C:<:B O?P!1NVTTPC!=_FZY-G\F84:_
M?)VLU]NX..61Q0TJY&S5LA9F6>-2(1"UKT/69D(ABYK"EFGQF$2A'[*D,7=T
M\4E"3^:53,@6(=0 2S:($B"HH(0EI/JI!%$I:9D$#P0S$F):$?P2((X#3&;+
MI72TUPG;(D4WX)(<:DD0).F$)[Y"CR_]F@;*51#7<4N;29IN,>E%'HF*(PHI
MP2N(),A#I),*9">I<D67W'ID^>3INN?]AZ=%F$6RQ:4H8FU,4H"K1J36[R"X
MH0#5Y@+_#25+]/[#-T^_0Z66Y>J_3Q;$"^B0^+A;/R61(ON45,H6"3002QY(
M1$!008VKS8;[!!6B*)=UD9VJ 5;B3NMW6P20PBJKOO$CB$J7(1(:?Z.N'77Y
MXU?_F>5O5UQ(D(O9[OIE(-O=?UT&! 4TP,0\O+DH*F5=7$C8#UFK[DG RMDD
M8-4Q"5A!G 2L3"<!*V>3@/*S>8H0VB_-GJ)PY2F2$VJE;9-" [G-#XDH**JH
M\2G[C$H%[75L9[3D*<XF\3(A:_[]6_H/B9<*.6LY+74PJZ26,B$0'-$A$]):
MYDGG:L*(2=OFQ38(,QSD8&[#V(O]T(NJ](BR'?%N%6ML,01?$:=#'@:'S$ *
M=,K5RER&E>(^U:7MK?0\ .-G'$5_CI,O\2/VTB3&0;Z7(CLITLO;C9CI@-T,
MFE$(@Z"3"4)%Z Q3NOR5::%2K=@)<\*DGY)H&V<>X7?)B:QG4LC998X"9I,Q
M+2% 3)$C4S"D$D:YM)L+VGGVB&J2Q3H\:0H8O;CEZ]I:T*U;VU)90)S1 E3=
MX2YR?NSGQKF6HRN6&6;O180O^,;+O *;TE^5N.U+E3K0[=N4,EE %-("5-Z?
MK'18JABOY)2SE#'DFDZU5HDF2KPE93]QC !1S!U3B0"BAPR7)H,,0:6L$RX\
MKKTHNMJF88Q3]4#4DK++!2G$)A<:(H"X(,.EX (71:6L$RZ,UYBLV"MP)/F2
M/1?Y696^*:3M<D,+N<D1J2@@KNCP*3A3JJ!<ITRIZX8\K_N$XGF61;6G$E'+
MM%&";7%&D(-$&!4X@2T1]ME^RWV2H46"/J<89<_L+<:,!8D$]4SPN1U7+XWX
M/KL0D<_*X\ C,@KIA*V_.J($++P](DB"(%(G//4[))4&*E4LLV9&.4SJZS@.
M8I+AM?*V0[>*+0:9@B]YU"4/@DV&(-N<XFK-Q3571$S393:C>G)[]12O(61Y
M9BP!V)H8UR1 <$0)2S4MKK\5X"9WWO8I"OW;*/'4NRP-&<L9\T1XK61Y>P%
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MB-@#K/!&3$TUIV1-!P@ABY/BE*<&S=M6-8-0S3"T*E:G;@;@&[,WC3P8PAF
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MO6M%N"PM0%P1UL>L<HIV@Y^4"T"UO+/9APRV<FY1%P9#O2Z$^GE!E'C5?C!
M6DF3"1D4A$+/%<VT;JCH)E4"23L=4CW]VOE$TG9*)X"<[)-$U$#/6==GFB*T
M4PDD)_LD &URLI[Q,ZW=@SF_6>71DQ6HL\CC9H]GL3Y2XS9:'\GFC4#XR[QE
M_\>VEU]HGQ^S'.SEG1WVPR@.FG^H2>:YK,1#<#_:LN0?XU>?GW+/O0R/ETNL
M7%'9!F'UJ3TG!=QXO<\J ECMV8GOLCXA+*R\_28H[/R.)\BD7[PH<EOO/\RC
MC&JY,MGO7T-_417=39AN$CK%_$22[8:_+9W2II2%\18'13R"F"K7#82SZ2L.
M+-S!>HJ>WX?X<)@#_V5;3F8= O(R]%2]8$:GQ[F3CC)-_$-1%V!B-B?^'T=>
MS"XWF-#69F*X[683\:1B7E3F(9O$RX2LN>M=.>),M:VFB^OG4B-SG)DJF"V'
M?GB%-!LU[9RD;.N?SM(J Z[2^!3MM]5J1W2I2LB.-EOE0X1&BE"[,W/@TG,;
MUNNTNR(@O8S0,[?\5!1*MYK-?L74B3H?NW3@$=$0L2;OR=>R>#O%Q..,EE>#
M3SKA<7T(=]H-89&4H^E9;7.4F478,Y;W6)UYH"5E]Z:J%&+S1FI#!,P\38Y+
M.HKS^]#LW8,R40L8@K!,DPOO%:=='!$%+5]H5@!MW5UN20$BBP*:GB\94P!"
MEAE9>7&1DN6:+J"3* R\(H?1 RTOMN3(0TJ+@R8OJI);=T6C#63;:I:?(8NC
MD?IG",-@B#^D-\*U_9KM"]2PSD?ENGVV25-] >T_ 2_1^E$EQO:ZHB3=$G9U
M_#%<Q>$R]-G=F_Q2.'NZA]KS0YPN\&MV%:ECG^S#.)O6>T0A#];0#\#P=?0)
MASLNG&B.%I_G8S2[1;.'\7RTF,SN']'H_@8]3C[=3VXGUZ/[!1I=7\\^WR\F
M]Y_0PVPZN9Z,'X'T$[7[&BPVL[A=E^UJ[_YTI1PS-V!WLM?7L>8DT%0;3'OH
M#5EXO7)OX (Q$WSXRXV@O15X8UT-^"0N?+_CL9LL>E@HA3BXQB3SPGA!/';2
MDR?UV?<(76/:Z3[GJ'V<I- 4K6G0;T%L>Z=P4#B>^7$V7UPNQO,[-+G_:?RX
MN!O?+Z",*)^2)/@21E&>E);"#ED*HI:''8-*3QLVV\U![M4;0R\#8!A^".HV
M;4L;?%S96T&Y&;2W W&(4?G</5H8:%K>+#5UI;6!VJ4&AJSF6-L4I7/S\?WC
M^ 8MQM<_WL^FLT]_!<) -JH8]Y\J89L\TP.N4TLN"89-6GAM O%Y,^2>K.E-
M5^^EE';')&TOI1 %RJ7.WF@VND</H[^.KJ9C(/2Y]4+"(T[V7G3M$.A5;!+)
M!'R=33IY,)0R -GF%5-!7*?650%<V,M<Z^JQ.G1<TTW;>VD50!.NJR>['4WF
MZ*?1]/,8W8U'CY_G8TA+UKTC_*9P]1[3'$<L)Q1[5R_E+T#Q)YO*-%!=<[ C
MC5H=80<I@,9 ?)1%,%P?Q UA^X8I%,]_%2IH1 B[0,7_#:X?-BZ%JWHI=,XM
MC[4*LH7HB^"@)B(W>7YM1.N'T$@6L^L_7UZ-V&+\>G;W0)?E_' -2)-@"27"
M?,>7IT+C9X8X9B>&QJOTGC:LQH<>XEXC'K2/ 3!4/@2U$'NUM\$W.AM60&\-
M&'G?U:OW-0*.U=H^NY^%\^)U5X],>^&[27[4Q ,<KF<\HF%\/T0X@R=_]^'*
M\W]=D60;!SP>8Z=B7Y>PM3<>.@%7+SLH)9VSQ@A>FQU[>2"]&9UMA.ELN8_H
M4;0-B9S-/DD)L][M"$+..=*%3*0'E6/AD_70+"!,X3/449HF?L@FK#^'V?/X
M-<QFI+P#O$]U,R/\UL?69UEKXU6J[Y5.\0&[X^70!=,<2X>R#J8U#.Y2NQE]
M+A]>>N2X>8N:AK]MPR#,=D":$\4X6X[3+%S3,E#=E6L+V:2U'&"=FDT),/22
MPI)0A+&B$@/""OF=4</^TTS7]@5*8W>Z[Z&#[=!ZH%5>/>?_J*D#860>EG>'
MLV>6V:H*X,N=4Y1'AXY-!AK!KS-/JP"&<28HQ0WUZMF ";AG Z8X33'FSRX:
M=G=:#9L4,X!>)YA&' R]NC$*01A<%@B9Y/UQ5V8&;9=VG$GW8VX_Y[N'8C-[
M8 @]@!.:C!W7</(0C#T2\X42)OPTR:PO[=2R.F2;N= 8M/4J8&AHAE/H6Y,T
M150%Y?G9$5<%PK='_QD'VXBNN$9Q1M?7T98NW?'^%L?XE66*PP%+ZLV./;?E
M=<-V4711]!0?LII5[60%U4C -OA7P+2=D[DFS).O?QS??)[RVZJC^\7D9C+]
MO)C\-$:/X^O/\\EB,GY$X[]<3S_?C&_0[7QVQT_>/R_XP3M3&H_F]Y/[3X_H
M83Q'CS^.YE#"4EE<;>V"U8L71NSFU6U"V*-E"_X.M4&HL[D)V_'/?9UK!T6;
MZH-I% > UM+]I]%DRN*H+V]G\\O'$?UK[>H<^G$\O0%"Y7UO<!O&88:GM"\0
M[EP9,?H@2VY&CMZNRH<&8S-@:'XX=AW;X5YCTG@Y6B<D*Q(ZC-G3O:E9QWV<
M2:L!X0,XWX@7/\(>F!8P@!/:CO]N-E],_C.?PHS_PN((QXB. ;3[7XSN/TWH
MD(!&CX]C,,'HM1ZA#+0O2B,.IJ'W%$9\1+S#'@O:"6;QG(V2[ R1G['W'1F&
M^(:C,6.XXE&,)L=_ $PK.X57NF:WO_!Q430O'C,VG8RN)M-\I5%<!+E!M&'.
MV0)DSO+C,*G[V?WE_B]7H\<)O,:YCVBNQSS7POC3JYT0]3SZXI& EV5G-1UM
MWTVC'*A8Y WR2., &^,P'@D-L;#/X@#JETWJWZC?.$G9RUS26RGL2^AO_%M0
MHI0[BTQ58M,PQI,,KU4A*4,8MMKH!BN(1FL[VBJ<9C:4*[H+7*HVU=&DV"<0
M_P:8=E5U2N/U)DIV&#]B\A+Z6%&,$0?#]R'I7"%9Q>%_TU+DR;5Y&)SY''3P
M[[D9^DY4;/*A<."/P6FS)_90-V?E5\X0V"MGLEE#O=>JORS+)OAY :7I=IW_
MK>?*<)B/N)Z%'E] 75/1P[\ L-$-Z):NI?T\GGSZ<3&^N1S]-)Z//O$=F,]W
M#WGRU,4,C1\7D[O18HP6/XYK2TFFROXR*R0_S4?WU K@]EGOJ^JE6,2![PYN
MDWT-NVZ'AQ5$GV5@MU70[>T@5W1MK&PDH^O%Y*?) LH!0,OWI[;O^^ C7@J-
M=U;X7S['8794^QGXDPY;UDD*3]/F!OT>U-9X"B>%=OKY[FXT_RMKIG,ZULTG
MUXM\SGDWN\^GH4!:*P]^91-IHX:FE+8;M*R%W Q8EHJ"8:8>GZ[S9\N7V3T/
M;6#'P6.ZIJ%_>UR<Z)IVK0GIWYTL<H(LDCRJ6LNJ02U;NP ^;%%4M\6',>N<
MV</[HEW0?WYXF/),8Z,INAX]_HANI[.?T>3^=C:_RT^$Y^/IB/6]=-'!6PF\
M@Z9C8P*-3IN&^<AY1IUVGSL-\07G3>^D;NE.H.J?J;\C47X(L8I%M4_QZZO%
MQWAT./\<L&.H(PNOZS!J./,V&^70A5)OCD/9!M,0!W:HW00':W;PCJJ.++G1
MFN4J.4VME+;/J-4UBV/ )I<;_EK:6\,;Z=N^0%J'Y.UB]L@9NR.]P&1=NR&M
M**@^!AP_6MWA6,<+U0IM,(SM#5F6@D'QV'2ZOS,?@KLSGX<FJE\2KOUNM:-M
MPVITEN6/8.C31B0\78@SY'&9$VT+T0\P!CZ0Y"6D7>S5[G/*@KQG&TP\EBNL
MW#.5;1*8ZUK;VNGK3K5Y8ZKHG#F'H)6QBO<X6Q;V%-)I9:F(O"K[%9!^YCJB
M_)\M?_98W%8V(_-P]9S=;]=/F,R6^SG"M1=%K"#&GO_<E%5UW,?;M3JP#E4,
MC?'V6*/.6\/0GK1;2B&4(EI%+YBP? M90@=F.MF$TD#:]R[WWC;O9ZI&(&-U
MJ\-X3Z<:H[RA+ACR]@0L9)/[]O%;M$HH/6,>OLJFCAY+';Q#Z7Y/@?TU(_SN
M")S.O>UYZT9Q?K<LST_/[[@8%F"W&9=<-G52Q^DN&V"Y;0A<V"DK!6E'G&9L
M&\PK#5\N$W*94M,H8 ^[[2D/A./Z6_)S[$7,KT]>&+-4*XIB[&L$3NX#E8/F
MV0_:%L!P^R#88B:G7 RMJ%R*$H(B*LS2QL:(LYK^9>VQ#+39[JQXK[DT_(FH
MF=ZM!N0Z>,,)PRO?7 <,?PV!"AFA0I]=\Z;3">P_QTF4K*"D-=;=4_?][7K+
M8Q7J5];[EXS2$!!:=CAJFIM ;N4<J*N'+J:.3.G<>*^"O)J.CM9N:E>QL:G7
M^.6#U7K+V$'+]+#*JZ,UZ'<N4(RS,^A\Q"09<[RFXWW MB=NP]3WHK]BCQQ
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MG"ZX#B@]'/<D6EF-%(6NW6MHM:G*^IU$/ZI-5:'KB72EHA2H=#ZAWE2;M?(
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MD5<=HJUYC75?M9^*^6*P.KI5MSP/;_>E[9>=</9(=BCRC]4P7(.,=MZ*KC&
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MC>C?&^-FE-9DANH=6#V JH> L_:<YKI#4;M<#]R"FQ6 &>*4VBM%>_44H T
M,X#7T ,<G (V&7871LY7:!G"?Q&46&5&9G;5.LFV_DG-I]KV["VN;=H1EXR3
MQFJ<\H_H4 ] 2FT4):OT=_6=*>U\1[<;]02"UR9##):V/'YYXK(D@LTQ$E9W
M;..WRC:EJAGP9DI2R857L 0.RB2SW]R',#Y6QEK^JNXTDE-)7R?,,LJO+,B#
M%OB6/Y7*6 FK ACA8'Y]Y0%8K#VUZ525!K?#!23\2\ X=K/@9&3G](FXNG[F
MGIZC-$%"RC$Z>EN#Z[90CV)OFT 8J)];BT:] ;$+ XXZ+]5:F_6_V#?W(Q:
M;A%-?C,<W<^'7^W>S.[?3X=SJM3MW_JC^QO[IC>8.G?L0O%^GMXGDDZV-1T3
M_3_K3>QI;_;%FMJ]OV13> M-?R6AZ:HWC^U\QPQ'\'E$IIMU%7DD-0H7DNU]
MP0PIZV:-%N^L6@/-F!O*XRBZWE0/(+GO[/*C;^+8#HZ&7,A63U'E<E7>TPQ1
M.<$25)*;%J]0>4>_G*.2>Q_*3B\5#74?R50%\> 4QB78$$_L22^I.ZN^49<U
M9W3A_*M+/;BQC#&%9HH,Z>Q9W88,J236$$8<J:6M%4U][\PDV@ZOV2O9]K&E
M77OGD =&^;3JET[(/$=CNF0H'M5>K%)9\^9%%+(/]G9??'-:O3FMWIQ6;TZK
M-Z?517L)WIQ6;TXK@\3QS6EEA*B\'J<5V>T'"37J94=QVIK76'=T6!/GE9AP
M0X[E-**A4 61GIQH):=Y]>/!U64H5<>X[ -V?30-$8,TM7T,1!Z6?1,S7<GM
MN4F*8'04R46^0(5E@M$:DGE?;^XC6E,D\V&$RVW,)T=7JG?7'=G=%;_JH6#4
M@NL';A0YBVQK</ 4+A_C<4)W"&>QQZCO!@$ERG:]Q\.V G5\_-!F;K?MJ>FV
MP#?*!YH[?6RKSUTM$+Z*R$:4VWF^@, 71NZ5GF<[B-S[:@U']&'AJX$SO9I9
MY+?Y2HU?[-&-&5%YKZE>8[':X'Y^AU4)!9N[\@CG7J>Q+E9F+?&J"JMJ-QFE
MI]AXM5;-NJ=XS<NX4%(T+2Z7UIMA-:;4E[-\I$M;UJK8&6(.BJO'3H$;T-G?
MNC <H4C ^+KCZ#[)=5QVEP><64I]9[>52_ *#;52A?^\H599C]<$P^SU%>05
M5 R]Q<+E+.]Y :5V5>$Q1%6+ZK]Z7K)*6#Y8OA1L(_YRQ]*MLKNNH2O&T'PA
M$#I19?UT>^HZ9FZU3Y40N0 8 W^4XL4EA=$1H]@-6$NS-N^*XL_$"BFA*-K0
MR^]AY#TO=^2\-OSO-!W2_HV66K5[ V=*3F]S:WP[O";-K-G,SIWAWO9Y4Y1"
MA7!, ;TX]*G+<4 (<8/?@2N(4&YE\,NV%NJ";/Y>4D'1F*BJ^3,(UN .A?%C
M,^-1:=Q+-S34L3U+0:&2/G]&;<G';K@+-U'D2)ZO-)#O"P*1&P^H^[90DT3D
MT3Q;F1B@I#6C8S^>[D?#]4A$'LNS% AK$0/,*,E=(QTK%85!=><ZGEXT*E$U
M7SY.X<?H[-7Q-S]&33\&]^I!<JVL]@Z@67?*K\\SL?=2#8ET+"0OVO%)KCN.
M&;'V[;X'J$:Y*3EEDME>;^[<_T&8!<2-Y/ECS48S0PJ:K8&"&#0#P)2\KQJS
M%^=RU1[H=8J 43E5DGGO9ZV29M5H,#.$H.$BJ"<%U0"8\;!*:NK1T/@E!FG"
MM:P\BJ"+;B_Q$6)=+.<KPZ75,UL$O.^6:/W>!S!E'?F!<8SQBOSCCQ%8NH$=
M$GM[P]'&I%6ID1F+[#A-6T57SJU\"O#33W/5(&ERV$(S[%6(E3 ]G'$WV9Y3
M^]8>_W8]=(1IGJ56VK1("99#U"HGVZ4')\)Q3I.3?Q6U./G5'U/Z)@%')Y"_
MY_Y\"=K@D*+<98(6V+ERO9VFJDAW#/TA:M6(;J?:B5VB!.F=^P)7R4H$:J&)
MMLNF(F@E2"MI,<3/2]^1<Q:YUTS$YSM.\TO0)F(*<Q=36C-!<N\#6J$_1J&[
M_\V<_!2YGK@*Z#8MHNY 9K!8**[%S(^Z)'9C^#@8+F'H!IDC?7>&$-I!LDZZ
M+\L:RF'>>E+#I:,,>VO%;D/4F,%KK/LNJP4FB'$P9(]BKVG=N+'*8\_[9F8H
MK%;VI )EN<5M!%NDI9>*#<U@3:58\9#O]G!L/6$8."&8/Y-I;]+_%JLD00=%
MM?2WSM12M5P<J!TIO1H/T1.,_,2+'9R];<L_3U>W-$.ZCSY:5Q.7V],T\845
M3DJG%'$USW[^5<WUG\!%,E;F014-'7GI;NSK[*-B/UVYG:JGKGV](P:JPF_'
M(](0>^<ZB6 (HLCR_DQ@!!F 0LN'V^$25)&,QMQV9AK3Z(_$L);91PI=S6"D
M1# 5.%8@JR-KBH6SS7/A;*/ $YM3HA[*>0U=&53*HG5@8LE!,$3=3='&#>)-
M%A3+7R;%=MHKDS0/H"J^EU*)@"'LR9ZTC@8(I_,4UHNJ;FUX+$ =7HG@Z,A9
ME7V2?-%^ 5Z2EK:C3]?2L,0J7K BLY).NK.UVF")"IU&K:6;!,Q1]C#PQ,6L
MEF""*5K\%27JHSO!JL5U)8>F<4#]&N '%(%"2+VN:D[#,(IQPF36]:3/%_%[
MZ$ZE:I/W$EBZU:M4E=_! $0Q"JO,CYR6*335?0O3L@ZM!,(0S<G/N;F/P"()
M1G#1*#$MWUOW?4Z+*ZH.7(9P>(+1$KLK5D8W<AX"N$S?ZY)ND-*.NAWB;5J?
M:B 9PE)"*2!8QT2_4,].-LGTJM*3L56ILR)K?SP#UM8 RQ#VTL*)U-*&X1*$
MWL;R/)RX@17W78PWY)=?W2 1*&7%[KJ?W&R1Q;4 ,X3).=N !1+/0!P'0/+P
MA["3LC/@##BJ@$Y'QFL6-D-?#X$APXY>N7+,5UYC5588[9@1$6C44G)HAC4M
M-$RKV::^OMUK%/RU).ZERD&C_3A*E%ZH$V ",$0^]#)-,L$P]."3&ZBZ!/C]
M547C++Q#M3 S9+T?3GH8>ABX$6"[/D.#F7NJ?.9V5V7S^3F")(AUM+%6BUI:
M+S"ZJ31H:3]Y-U5&&>\N4D7(D&4X@G%V3-Y;9ZE_D46JI<\&L;V'^IVK'M7:
MY8'6'$B5X^?@46J(HB$RD*^^1,-0#G'@LUS63U_04_L<5L/(J!<21L@-,W^)
M6E6B'TM5B1QKW)M8O].7JTPK1T3U;)VZ0[SV9A08VCUV2:>I7$ZHJI<9P5!B
M[G"K!%419$I-H(.YE=1%!9LX[<U@D(KH%=G$(<B4.CV'EI<X*+2J[=DRIHH8
M0\KG'$Y-I48.OX<9_.%+F9 K)W@QW-T0T?&^33"* 4MMR^[#Q$^'RWKICDZ3
M25#AJEX% D/,;C(W#P _HF>#,9EPE!EKPLM<3@_-X9[BO;%\32NDVQ#V%-TM
MJ7]EZL9@%K,X+( ]"O%2P+ Z8^A>:+5X6!\<HXY&^TUVX$+,;A:S0L2A/X+N
M PS8PWAWP*7FJ^^$4_I8'J95KMB5\Q7>_IL]BRA\GN8GT?,T VLX[7VU1O?V
M?VR?H;'&-[W1T+H>CH;SH3WKW=G6['YJW_2<<6]J]^^GT^'XEK4:.^.K_6^N
MK=G0D$=L=J#NZ59X<%3<2VM\52,A.901R:&NQ4^882>IR$ Q+JL]#$PY-+9!
MDL)9L^7/&"9!;:VZ#L3-P&/PCJSK#2-,H3"MH,LK$X4R (8<I L(5-#,B+P/
MT4,$\)K2.@R?DIC\&84>08IQ+$^>["#>W1<-DRG>.A&KBQ;QZ,8?L+/G]Z]%
M"ST!@O:ZCR9="W_>AR"%K=N0M=Q3$F,@9IBPA^[LBU.R3 $Z0WP*VS<59 7H
MBNUTA_F>BIL<\HWB86[?R'!@>5D8_)FPN&552XO?V;#]L7N;BP]%J_6K6^!Y
MU4R5#2E19\-X+I=M'C=%1)I1R;]JJM%.C&6J6:VW,1:37& 5&,E#QS2-G)]R
M7A<UXFG5 ,985>VPE8^1:9R]WNQ^_ (!)A-[W(S &@3*VZVPOV':M_L=5XA&
M-\7BVUG6Y8DWV7X%PQ@F"DJ"K[+6^10;MBNS@T/$:/RHK+BK.NDNXM)(?GFL
MY*-BFJK.S?13$_Y]JLF_SC)TNN+?I[/AW^<F_/M<DW^=I=YTQ;_/1O(OM1DJ
M;EWYW!-TT1Q/U,FU:3&B7P981X[>BB\ZBULB@C0!GN/JE?0QYK39!;L4Z.?R
MRX0(HUF,O&^$1.#WT8KF[:89V(*0H<\?1"%#L[G3_R>-]K%O>GWG;F*/9]9\
MZ(S-"/W),RA/;U:\C"8P1[-'(E0/%)%MA0"%](TCQS4ES8/,L"0+^:<JKC?[
M-AD5+(6L1D[(D9\PXP#4CAP)$DV.1,F4 ",I(3PZ2OJV*H/E^+'-D*;65V I
M->9XI$R)'TJ))9]1>%!FW^QU\+E M"&Q0<UIW=,3^I/ #542=+KYFAGR4RG[
M===Z(_K-<,+9JZ< ;0!@-JOS1 F3N0 $770?2[I<%P6AD )GB)=@"HB!!#UB
M0;&9RIC+::Z]>,X).2M$S!"N#D-R[DPS;RBA(_HIZ;LHPDYFJ..NMW,A!(:$
MGG#F*-NE)=W,X*^"W*IQS*Q=E*@,0%W+1,7<4(<Q>J)SS8JV*:A<>6?=.ZN2
M4)85J2HJAJC5&0C(H,M;$ +L!F3>EK^"(:0N!EK^))NZ]#7AFL/HCC%IPMM&
M2'7D7\^98*4-(YL((3%(?%H0:%="4;8Z66AX&R/K#N6MQ=[6J#9J75L!&YU8
M=)56A?2M)=7^VI/RVW(-%KT@M? S]%KF5T#+Q /_REV3ADMZ=96LF)1'<V1'
M,5P1"G?W3LXB70'1+4&/]!)>WWP47=_\:@]OO\SMFROKJSVU;FV:]GU_-Z$W
M.+/>W.G9L_GPSIK;O?D7.Y<>3KO2WSA9R]NI-2:CO%WZ&'OITW3UY2]3MQ))
MEQ0]@GY%A'!ZK[J95M>S/G;IU_FX9O76S0W1Z;AFR&:XATA,\4,=BFG^W$>)
M>';T3=U'H^[$LE,FF22-;:V_*8R^#3  ^?(T)]*9U9_6'9%JOLH4L>P2172[
M%F_@&OK$I-6PK1]^6G?0K?DB*F*9H6>=[.QB>3&9<[P1'EX^B0XOV].'U9\/
MOP[GO[\=/R[N^)$_YT;#,"U@?XNK8U./75^BC[T=+VIQY=QWQXQ")XFCV U]
M&"ZW'AHK==#8+P![, (3##TP14&P0)AV[$XLF\SE<H\?6IAZ+E+-O7ZN7+@B
M$+H(O&HPB==Y5&F?C><BP,<0SOYXDW>7G\I44)C(VX&F/7::=;Q)5BL7;YS%
M/D*+@+%"(;NP%)YQ/I?../=W=];T=WK$F=JS^738GZ?9-7?..$NX>3OIF'K2
M><NN,40IO677O&77O&77O&77-.7S6W;-6W;-)6?7G#;YXBWWP@SUP$/#_C.!
M\6;_B$K$W@>=/[IAY2&M T.B]@PN-:#QU#R\>-$=(+P ,*81P?JDMV(2QNM.
M\R28R\J<$!,8%P!CX(]2]G+ ^BEUW(1@20^9K.VE+H Q8M7C@=RW1B\]!IW=
M9'4U4=W7 V>XD(X2B?J+[7.ZV,@W'E $+GJQZ;^<:'^*NJ\MSG"!M7>I<5G+
M(]O!Z0-L1JZ->O/3757R#!=&$P$PZZIOYWBDT*"0$;D8 8($O:H0WO7]513/
M2.OG.6-[/)_1?XUL:V:3W\WF9MSVT>M,&*=7+R&1BI F5H+0@R#:4R2_W*LY
MC$XEN$L?W?&63U956\T.BD8,*Z@!/@2&;%1?70RI$U^!115-=9_ VV 1%P%#
M.+1[PDR!155M=1_NVN 1'P-#=[99\O04L'W>#?IN]#@(T/,P7""\RM_,SQ&C
M1_CB].?OA>5C[R>3D7U']CQKU.M;LR^]P<CYM3<<#YSI75I(=FJ/+!K_,G?2
M+=&05Z5?^W88#1)JP]W!$*Z2U38H8PKH!0I9D,YB0*;O!K\#5W"I=,20%[>Y
M-@#T OPP(Q!% !PBL2W7O=F"<), 2O;\&?%%J?9 E[#W-T3OM<D-^;+ E]!@
MJ$NP21HC^,JD9X 2P0Y6?R3=OM13RTX>O]<F.G#=DMY)1]+M;3RYZ.3P>T6B
M8RUB@-N3G\)PNBOZG5*(*I%\19)TO/ HR\L/ER OAKG.A-.^#WU"/DIH 3C[
MQ2--K17]5T.>\X=3%("_G:T R) T1!HXLU?UKN0Z*'+T1Y,Y*D&CL9*/4>P&
M!JAX#GW]!%. :S-]UT]WQ=<.>5_ QNQE.T:AUY"7^:[*7JPSY&<9H@LPW0YI
M+41 I-[>[1\E=0OKCZ0J+$;[/)L":*0Z*$S_)K-#:!6O"<!>#>V@,I(J_XWV
M6S8%T*B;5A$0Z>7FV,5IN?KJ6]4?BK>JM#S <'['HH>L,2T7,)X/Q[?VN#_,
M79GV=L.^79Z>E.()1G[BQ7M;93?9C23=7][3C'S*-M:VG%93<O$%,QW)L^W5
M>IO!5U7)56?EJ/-$^ C'.5:2?Q792'ZU9:&#9P"OH<?+@2=-JUN>)WNXY'23
MX%Z'$U1O9%.*N)GI^_E7-=?,$RZX/!Y4T7!D>CCG(9KIC7V=?53XK$Q%.VV1
M$F*<#C'ES+T#VS\"WG=+M'[O YB*-OF! <[ )O_X8P26;F"3=1AO.$J%M"HU
M.D]]4D5)JX_5R>%./\W5&*3)80O-0%<A5L+T<,8=J02;' ]^NQXZ8H50;*4M
M^*4$2X4&J";)D+/_#7B(]YDQ:688]++[IPF&Q%A^<@.^V:C:7W-L9!W;N& U
MUD/(2+8.0P]3SX3E>3BAB>KIVP&J7.5VUQVOV!I7)0!U]!!?M62E_D+.53GM
M)^^F.Q:P"5_4*#-JD8U@#)<,U!F(XS0W(;VF96F'P!\08%BNX<3%HEO1V@/I
M#M@[8N$U!*V6JS3["_TO6I^1_.;_ U!+ P04    "  Y@/Q2''UH]- (  "]
M3   "@   &5X,S$M,2YH=&WM7&UOXK@6_EZI_\$7:5:MQ&N[O;L"%HD6>H<K
MMG!+NIKY:!('?)O$&3MIA_WU>XZ=A!1:VM*9#NQFI"DD\<MS;#^/SSE.V_YH
M_3[L'!ZT/_:[/?@D^*]M#:QAO].NF4]X6DL>M\]'O<]D8GT>]G\KN2*(FJ11
M#R-B<9\I<L7NR;7P:5 V-\IDPB1W2U 1JH[3>A'[&E6HQV=!D]@LB)ALD65;
MM4;]EP^;&VP1G\H9#RJ1")NDGEU.110)'^Z4.C\%4Q6VVK7Q2M\OQ?QL%RV2
M-T/RV3PJ==J7HROK]</3/N_T/WT<G ^LPX/31K71KIW#X&-;G74+-H_>FP=N
M2Q/2\7X"]'<:=F/_]N-^TQE?#ZXN!N/N\/"@_ZE_<6,-_NB3T>7EX*)_3>"_
M-8"O76LPNB+CF^O)31?ZL4:D\2NYJ4ZJ%]5V[>;IJ=I9JR?]"S3I\*!Q>E8O
MD^Z$='NCL=7O/3 R*45.ZR?[:>;H\O# ^M@GD^[U>?>J/ZF,/@W[GTGWPH(I
M)B?U][)KYUFU-<!!^?#@=V[/*?-(UQ=2*%&&B9,1=Q<DFM.HN</@'Q]=JWL^
M[ /UA\/)N'LQN/K/;Z5Z25^/N[U>>OUJ(^ZY$\VQ:/U#BTR%=)BLV,+S:*@8
MK/7D6TEOP6WK^O4=W.&HV]1+Z0/#54HV]+;5>WU['EV(.*K,)'<JOG  I,<#
MEAE2KYZ<\6#KL6]4LW&W>M\#9EY)_A\K7)#;KW*#;T[O&)'LCK-[YL#JY@JN
M0B$C(@)R*:0/C57^1X1+NE,F DJL.9,T9#',BR*#P*ZV\D;#C^M=G^XE2=YQ
MEG)=[L<8;;FL3O:) ^=4,<=@A-7N+\AM(.X]YLQ8^0$5' &M!"("20LBR@-"
M@P6)@TC&C*B(1LR';1TY0D'(87_GU",NM>&6),+G$4R2*;=6(& V4XK*A4$!
MY7QZRZ#S7,,*[CF "/KUT"7'CK" S:4=^U L@#8 #J@ON9_#QD54C#^6]>^9
M9$DC:(7/E<>HPX,9"%\T!RM5R&Q$F:" QD, *1PP&-8;",-TD1^0@O(%Y9<L
M.OW[4)X1EP? )^3GDC]EX+M#!#R6N><\<&%[I!&'=GA@>[$#/ &.YGA2!I)S
MZ2U("!1#B4#I\+Q, PR.A'YJI7_0&H=CZV4L$7M0 (@O@)BZ3Z5!V53-B>N)
M>Y6J@F0SKB))H3>*-PUX@%K.\5JEB#3DE/4%OPM^/T*9G_>)W^">IJQ*>?"3
M5%]BT5()@Y-(#G<_X;H<+C5#!H1*IKD(W.)3CR%G" ,5F'I<S;$X%O-A^T<7
M *\=KFQ/J!CJH6,@A6=(&4IA,P=N*P/E"(CH,&"V$8C^5X@M@QDC7=ASKV,/
MS&F<TDKC[(@=Z_J-,\=<F4N.*8/ * )V0G!/S@F%X2P">J(C@V*M-_=!;R[T
MAA:O:@B4P!BA64C"MI)0T]%W9[?R!$6&8,L,P5L2!"O)F>^S,+]-+H,>[Y'H
M]YB"=E*_3D<_SVMS&:,SF\;@#[ZT"L9G4P82:[I+8BX12V@ '*L[KM!=RT(Y
M%NC&,&6X#/OR;J-D'M7"#84?ZFXY<2GQ(0?/#P IX7&'1AKM5'&'4\G1"F[B
M0^W(!MA2K#!<TYM=L@%AE*<]4Z$8H(K K<2:(47NQ!Y%%Q4,U$B6L1_4,.%D
M/A2&;U.&!<&!A/K,*7S%'=UV=GD&=E<_M\8VW7/!?+&7N::;+_=/GY+/%,92
M0[$HZ.X==U 5J1(!19><*E!4S'>A5%+II(H%0LKIE'L\6F <_%C?J.1:W+1N
M&?U]4'09[QLXVOW_FI@6QC($\50Z@K=M<&0T"IT^F[$ 8G(/-!2>L! 5&HO$
M061T$I2<A^!W%TI9*&6AE*6.O4]*V;^C7HQ>US(USER7V1&_ ]JK1])N6;KA
M!?ZDN5QFXAX>P(%?"17!#50FWS<%:Y^!\1*WEV:E&:8UW>?S_62*65-,F&K!
M9V9, %3+P($>"FTKM*W0MHZS3]K6,V*1:MN*_. 99Y*HU$\>U;A7^'X8!0O;
MCB7J2R[:7&_5P/&%BN AOC$%#2I8C^1+#!$KM'_T!!H7)!,<LI72"7H;-$R?
MT>+Q;1!GX(X-M#E569".KIQ65^8DT3SX@GID$D]T ;-QR^!#']BN5"J_>;!:
MA:+NKJ(6Z=R_4SKW34G2LW_(R9A^2<Q)=XORTAU$%S6OTTO/$)7V&;U+T61Y
MA;4L:(:/Q@Z/A%19%*]O0+N^SZ.(L0U>^%10J;U<AP-(W<@1J#GXNPJ=:OC$
M?"STG_.LO\0<#-$;3QS8^K3]N#@ *Q2S4,SB &PGM;WK)6J*F54.THU']_@F
M@,T9:&V2:<C.H.X9O<6L@<EGZKR!SLGJ]Q73%XQ>H. Y]]Z<%%&9[3&/>,K4
M@=J*98[RDVJ?9'*A"D@V<*9L\A<*#%:Q#Q+ _V3:HB14>?2EK"(WL>O[PB[/
MP.X*W#_CA*H;)*]$NQ)\O3+H"],^*BB4?H4YD;*R"=YY<">\.X81?$!GR>O8
M,G%KF1]Z8L'@Z?U<&%^6/A!*$+8-.8XT.?)"):P^KC8[Z0,5ORRTJ;V0.GC
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M(_9>"V'+2/;IM5'#/S]F_AX9_MFROP!02P,$%     @ .8#\4@%CL=_$"
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M, ;TH!PX(X,7PYX!Y!(#P CY$MC_-C2,6 2XW:X2M6JS(CIV18X\H]\:N@2
M;"(8.B/=L%#+R4O0MZ)BM5@@KX6\0/KZUQ'Q&8.C[/(FTEM0"43&8@SGQ\.
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MIZJ\-C;TT?NM>ZD)P/W:_0!R['@).(2A!]%0Q/E04[S01[QF^XCW6%%%P^5
MF[<<RC,:Y!7,4IA@!M '.<0'C+U6F_R*C,;F#6;.G.! #GC'=- %H3G%G$#C
MR.B:.G,&3%AH7@4Z# -94+8+#Q$L:'+.<"JB\10 X L=-IX  T]T0+8<7:QH
M#[KZ@"RI@800&FT38I"9:LX7B%^@D,U1:+_!(TG]F4<^$4:@X"((9&4P4"0H
M,@@=$(NR@H;F_(!8UZ<F,[ SJSGHFXT! N]QI"!6@S?VP4QW,'VQF.[J#-C
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M4&-)RJ'IY]#L\YM_4_I*A*;T]=ZS^%@W.]V?M68#Q).JCB(3\_[T[B"40\Y
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MIUDZ"6/T !,^]Y=382&G,+!!<4T#)7GA\GQMX>2/?O>G6QG\:\9K"^=!EN)
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M"8^U600ACABC4B_5 7H50[L49(<NP@[+D]$: NS"M&M$BW];M\J%JP,(W03
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M]%([[B12N1A?X9\0P,X-TYRBD5VM@6=FT3);&^W6GS^?^4KQ=[Q-499Y69\
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M:FPWC%78N-38>PL=AX.?7[_Z./'R-0Q060A\5QD#DVF"1Z:MCT4M9W^18SK
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M/H!*"LWS8KW)O /S4:V+T?  7B89,N4&5$F77/$#C\%(R@@+_S&=!0:GMT^
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M"U</7P\TO"0<,T;!E\U\-93V9\CE3!#Q)I0Y#[Q(8>_2BD'>\:\Z)V"C#HT
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M6]RI&US,#L#=*4R )5>H&X%ER[L&Y,A SHXYZ1KI UXHU-_)C;WI.;$,R5C
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M6"T(SPX;5OCZWH8ZW9FM9%^]E5D/\&1T7G[Z6GVZ,WYD=[N5I8BZWF8VNFS
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MG9 WR8Z2^5 HV=93,J$4'K=[.;L/+=()_WT=TG&V<7KBM[AG=4WJ:^/?Y)V
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M6).!Z@CUE DBG8-^+$W?L2BFO[Y<8!*#\VA %L/%VED,UD\:K9A-9),9FL:
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MK42^>>)F8'7J<^ ]AC(**N4:=)VZQ:K>H?>QC6KF07MY;87S X,/-T"/D%D
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MIR?^!-T^[XP(YX;=2DV"EK5*5TO?8 N6M-,3.#1?;]#*G=L:U"!]6V7=6'S
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MPP$09&9#,-4()\,*[%/$)$?^<\L)22:]BSDN0A+#:N*:3*\HI;5P<:;6%(U
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MEGA.;A9FDD&FF>)/PU$"8/^D0IT*]:N$6D0]!7TJQA"AKIO, _"X;"HOG%M
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M<X_%1>'/E0@(!4<D$ 0S>-P2O&M/SE<Q!Q*3I1WPB!9P"MH#[H_P>>Z!88?
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M3N$"G&BQCO%V[H5 J$&Y=^27XKA4+.&IY'[TP#Z]Y"8B)D"C_630!.0ZV;A
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M3^#MV7IPE;/: 7,J-KLCIK5\"3>=7$9$G"NXWC&:GB%XBCW=Z<3.%?Q61OO
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M(B A(2+"[OK"[@.(N$AXU%R2R/AJ+U%H' FX_:.^/J!]6M9&J#YR1,=CZA2
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M=MF>N5+%5LP$D47O3XGGL!/6[F9K?L#YC\7LJ^VE\7.>5_6#"^*3KA>Z)O^
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M$ ] A_ZRM\QWPI  =_&+UB)0I4,3%$#@W)O3L>\XB:@Q@@+# XL7T__ L)F
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M'%>/:4!CRLA*_X]/D__W2[$U)8:AI#/XB_W[A[@J3C]ZRCX@"_X49LT[(,/
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MCR!J"Y]>BJS,\/:7.Z)WLBNB#?JK!0HNWY;Y\F9E*EDEE;$E8+$DC^J_X/'
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MJKG.H":T+!P"2)6'2HN&B!)Y2@<A]*82NA25)DJ7$D*HBG140$+O"DA'.HA
M@ ""("@&0H_TWB$(0NAE@[MOWIM9=W9G?^W^N#-W[IS[G7O/S'?GGIGSG5,:
M,H'OJGM3IZ9L1&\9&U&UA-Q)I1GCJI+2.47M%J=#P_R!MA;3XR" %$0FS'%
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MTM^%8UX>?!=KJWT+6_\F-95F!UY;;INZQ@]""D%%^)4NM/N#>=L-RI#I$B!
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MX?T(:-#-/B](:WV51A^Q,AQV81\N0)7%%_U,AMDWJ&Y>;0?>M70&ES_6(E
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M,#(Q,#8S,"YX<V102P$"% ,4    "  Y@/Q25?+\@A$1  #KR0  %0
M        @ %I#   86)E;RTR,#(Q,#8S,%]C86PN>&UL4$L! A0#%     @
M.8#\4L\X&*N8&@  AW8! !4              ( !K1T  &%B96\M,C R,3 V
M,S!?9&5F+GAM;%!+ 0(4 Q0    ( #F _%+#"0G"<D,  (.F P 5
M      "  7@X  !A8F5O+3(P,C$P-C,P7VQA8BYX;6Q02P$"% ,4    "  Y
M@/Q281VGQ]TO  !"\@( %0              @ $=?   86)E;RTR,#(Q,#8S
M,%]P<F4N>&UL4$L! A0#%     @ .8#\4AQ]:/30"   O4P   H
M     ( !+:P  &5X,S$M,2YH=&U02P$"% ,4    "  Y@/Q2 6.QW\0(  #E
M30  "@              @ $EM0  97@S,2TR+FAT;5!+ 0(4 Q0    ( #F
M_%(71AO)1@4  ,LU   (              "  1&^  !E>#,R+FAT;5!+ 0(4
M Q0    ( #F _%+B)S($@O\  ,IH"P ,              "  7W#  !F;W)M
M,3 M<2YH=&U02P$"% ,4    "  Y@/Q2"]XAO*M/    8P  $
M    @ $IPP$ 9F]R;3$P+7%?,# Q+FIP9U!+!08     "@ * &D"   "$P(
"   !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
