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Leases
 12 Months Ended
Dec. 31, 2020
Leases [Abstract]  
Leases Leases
 As a lessee, the Company’s current leases include its master facility lease and immaterial equipment leases, all of which are considered operating leases.

The Company (as a sublessor) also subleases portions of its facility to third parties under three separate subleases. All of these subleases have been determined to be operating leases and are accounted for separately from the head lease.

Master Facility Lease

The Company leases a building in San Diego under an operating lease that expires on December 31, 2021. The lease currently requires fixed monthly rent payments of approximately $78,000, with 3% annual escalation.

Facility Subleases

As a result of corporate restructurings in previous years, the Company vacated a portion of its facility and has subleased space to third parties under three separate sublease agreements, which all expire December 31, 2021. Income is recognized on a straight-line basis over the term of the sublease.

Impairment of Right-of-Use Assets
The Company recorded an impairment loss of $34,169 and $0 for the twelve months ending December 31, 2020 and 2019, respectively. The loss related to a vacated portion of the facility that was no longer being subleased. The Company determined that the prolonged loss of sublease income and an adverse commercial real estate market caused by COVID-19 were indicators of impairment. A fair value approach using quoted prices for similar assets was used to determine the impairment loss. The loss was recorded within operating expenses in the statement of operations.

The components of lease expense were as follows:

Twelve Months Ended December 31, 2020Twelve Months Ended December 31, 2019
Operating lease cost$441,529 $444,878 
Operating sublease income(291,173)(381,653)
Net operating lease cost$150,356 $63,225 

Supplemental balance sheet information related to leases was as follows:

As of December 31, 2020As of December 31, 2019
Operating lease ROU assets$343,001 $697,418 
Current operating lease liabilities$860,206 $865,379 
Non-current operating lease liabilities9,291 860,963 
Total operating lease liabilities
$869,497 $1,726,342 
Weighted-average remaining lease term–operating leases1.0 year2.0 years
Weighted-average discount rate–operating leases6.5 %6.5 %

Supplemental cash flow and other information related to leases was as follows:
Twelve Months Ended December 31, 2020Twelve Months Ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases
$943,959 $916,762 

Total remaining annual commitments under non-cancelable lease agreements for each of the years ended December 31 are as follows:

Year Ending December 31, Operating Leases  Sublease Income  Net Operating Leases
2021$889,586 $(403,345)$486,241 
20225,868 — 5,868 
20233,423 — 3,423 
Total future minimum lease payments898,877 $(403,345)$495,532 
Less imputed interest(29,380)
Total$869,497 
Leases Leases
 As a lessee, the Company’s current leases include its master facility lease and immaterial equipment leases, all of which are considered operating leases.

The Company (as a sublessor) also subleases portions of its facility to third parties under three separate subleases. All of these subleases have been determined to be operating leases and are accounted for separately from the head lease.

Master Facility Lease

The Company leases a building in San Diego under an operating lease that expires on December 31, 2021. The lease currently requires fixed monthly rent payments of approximately $78,000, with 3% annual escalation.

Facility Subleases

As a result of corporate restructurings in previous years, the Company vacated a portion of its facility and has subleased space to third parties under three separate sublease agreements, which all expire December 31, 2021. Income is recognized on a straight-line basis over the term of the sublease.

Impairment of Right-of-Use Assets
The Company recorded an impairment loss of $34,169 and $0 for the twelve months ending December 31, 2020 and 2019, respectively. The loss related to a vacated portion of the facility that was no longer being subleased. The Company determined that the prolonged loss of sublease income and an adverse commercial real estate market caused by COVID-19 were indicators of impairment. A fair value approach using quoted prices for similar assets was used to determine the impairment loss. The loss was recorded within operating expenses in the statement of operations.

The components of lease expense were as follows:

Twelve Months Ended December 31, 2020Twelve Months Ended December 31, 2019
Operating lease cost$441,529 $444,878 
Operating sublease income(291,173)(381,653)
Net operating lease cost$150,356 $63,225 

Supplemental balance sheet information related to leases was as follows:

As of December 31, 2020As of December 31, 2019
Operating lease ROU assets$343,001 $697,418 
Current operating lease liabilities$860,206 $865,379 
Non-current operating lease liabilities9,291 860,963 
Total operating lease liabilities
$869,497 $1,726,342 
Weighted-average remaining lease term–operating leases1.0 year2.0 years
Weighted-average discount rate–operating leases6.5 %6.5 %

Supplemental cash flow and other information related to leases was as follows:
Twelve Months Ended December 31, 2020Twelve Months Ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases
$943,959 $916,762 

Total remaining annual commitments under non-cancelable lease agreements for each of the years ended December 31 are as follows:

Year Ending December 31, Operating Leases  Sublease Income  Net Operating Leases
2021$889,586 $(403,345)$486,241 
20225,868 — 5,868 
20233,423 — 3,423 
Total future minimum lease payments898,877 $(403,345)$495,532 
Less imputed interest(29,380)
Total$869,497