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Note 7 - Research and Development Rebate Receivable | 9 Months Ended
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Sep. 30, 2023
Notes to Financial Statements |
Research and Development Tax Rebate Receivable [Text Block] | NOTE 7: RESEARCH AND DEVELOPMENT REBATE RECEIVABLE On May 23, 2017, the Company formed a wholly owned subsidiary in Australia called Atossa Genetics AUS Pty Ltd. The purpose of this subsidiary is to perform R&D activities, including some of the Company's clinical trials. Australia offers an R&D cash rebate of $0.435 per dollar spent on qualified R&D activities incurred in the country. For entities with over 80% of revenue from passive sources, the rate increases to $0.485 per dollar. The Australian R&D tax incentive program is a self-assessment process, and as such, the Australian Government has the right to review the Company’s program and related expenditures for a period of four years. If such a review were to occur, and as a result of the review and failure of a related appeal, a qualified program and related expenditures could be disqualified, and the respective R&D rebates of $2,275 collected could be recalled with penalties and interest. The Company uses the grant accounting model by analogy to International Accounting Standards (IAS) 20 to account for the cash rebates received from the Australian government. During the three and nine months ended September 30, 2023, the Company incurred qualified R&D expenses in Australia of $12 and $98, respectively. Qualified R&D expenses incurred by the Company were $486 and $1,415 during the three and nine months ended September 30, 2022, respectively. The Company collected $713 of R&D cash rebates during three and nine months ended September 30, 2023. During the three and nine months ended September 30, 2022, the Company collected R&D cash rebates of $448 and $1,011, respectively. At September 30, 2023 and December 31, 2022 the Company had total R&D rebate receivables of $28 and $743, respectively. The Company records the R&D rebate credit in the period in which it incurs the associated R&D cost. The rebate reduced the Research and development expense line item in the Condensed Consolidated Statements of Operations and Comprehensive Loss by $4 and $27 for the three and nine months ended September 30, 2023, and $263 and $763, for the three and nine months ended September 30, 2022, respectively.

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