XML 33 R22.htm IDEA: XBRL DOCUMENT v3.21.1

Prepaid Expenses and Other Current Assets (Tables)

3 Months Ended

Mar. 31, 2021

Prepaid Expenses and Other Current Assets

Schedule of prepaid expenses and other current assets

As of March 31, 2021 and December 31, 2020, prepaid expenses and other current assets consisted of the following:

		March 31,				December 31,
		2021			2020
Payroll tax receivable		$	270,682		$	151,942
Prepaid insurance expenses			863,119			110,094
Prepaid general and administrative expenses			109,918			—
Prepaid licenses and subscriptions			—			57,051
Prepaid conference expenses			21,603			29,403
Prepaid board of directors expenses			69,353			68,250
Prepaid rent and security deposit			25,004			25,004
Other			50,250			11,734
Total prepaid expenses and other current assets		$	1,409,929		$	453,478

X

- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.17)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_PrepaidExpenseAndOtherAssetsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration