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Prepaid Expenses and Other Current Assets (Tables)

6 Months Ended

Jun. 30, 2021

Prepaid Expenses and Other Current Assets

Schedule of prepaid expenses and other current assets

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​	​	​	​	​	​	​
​		June 30,			December 31,
​		2021			2020
Payroll tax receivable	​	$	272,008	​	$	151,942
Prepaid insurance expenses	​	​	647,710	​	​	110,094
Prepaid research and development expenses	​		91,625	​		—
Prepaid general and administrative expenses	​	​	130,025	​	​	—
Prepaid licenses and subscriptions	​	​	—	​	​	57,051
Prepaid conference expenses	​	​	70,340	​	​	29,403
Prepaid board of directors fees	​	​	77,000	​	​	68,250
Prepaid rent and security deposit	​		32,254	​		25,004
Other	​		97,872	​		11,734
Total prepaid expenses and other current assets	​	$	1,418,834	​	$	453,478

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- 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

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X

- References

No definition available.

+ Details

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