XML 33 R24.htm IDEA: XBRL DOCUMENT
v3.23.1

LEASES (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2023
Leases |
SCHEDULE OF COMPONENTS OF LEASE COST | The following table provides a summary of the components of lease costs and rent (in thousands): SCHEDULE OF COMPONENTS OF LEASE COST
|  | 2023 |  |  | 2022 |
|  | For the three months ended March 31, |
|  | 2023 |  |  | 2022 |
Operating lease cost |  | $ | 415 |  |  | $ | 472 |
Variable lease cost |  |  | 39 |  |  |  | 96 |
Short-term lease cost |  |  | 18 |  |  |  | 21 |
Total operating lease costs |  | $ | 472 |  |  | $ | 589 |
SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES | Future minimum lease payments and obligations, which do not include short-term leases, of the Company’s operating lease liabilities as of March 31, 2023 were as follows (in thousands): SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES
Future minimum lease payments and obligations |  | Operating Leases |
2023, remainder |  | $ | 1,338 |
2024 |  |  | 1,815 |
2025 |  |  | 1,572 |
2026 |  |  | 811 |
2027 |  |  | 828 |
Thereafter |  |  | 2,586 |
Total undiscounted operating lease payments |  |  | 8,950 |
Less: imputed interest |  |  | 1,631 |
Present value of operating lease liabilities |  | $ | 7,319 |
SCHEDULE OF FUTURE CASH RECEIPTS FROM OPERATING SUBLEASE | Future cash receipts from the Company’s sublease agreements as of March 31, 2023 are as follows (in thousands): SCHEDULE OF FUTURE CASH RECEIPTS FROM OPERATING SUBLEASE
|  | Operating |
Future cash receipts |  | Subleases |
2023, remainder |  | $ | 313 |
2024 |  |  | 429 |
2025 |  |  | 343 |
Total future cash receipts |  | $ | 1,085 |

X
- References No definition available. + Details
Name: | abeo_DisclosureLeasesAbstract
Namespace Prefix: | abeo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Future Cash Receipts From Operating Sublease [Table Text Block] + References No definition available. + Details
Name: | abeo_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock
Namespace Prefix: | abeo_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration