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Commitments and Contingencies - Schedule of Future Minimum Lease Commitments for Operating and Financing Leases (Details)
$ in Thousands
Mar. 31, 2021
USD ($)
Other Commitments [Line Items]  
Present value of net minimum lease payments $ 331
Operating Lease [Member]  
Other Commitments [Line Items]  
2021 811
2022 1,096
2023 1,000
2024 889
2025 869
Thereafter 1,594
Total minimum lease payments 6,259
Less amounts representing interest (1,760)
Less: Tenant Improvement Allowance, net of administrative fee (229) [1]
Present value of net minimum lease payments 4,270
Financing Lease [Member]  
Other Commitments [Line Items]  
2021 134
2022 124
2023 124
2024
2025
Thereafter
Total minimum lease payments 382
Less amounts representing interest (51)
Less Tenant Improvement Allowance, net of administrative fee [1]
Present value of net minimum lease payments $ 331
[1] In accordance with ASC 842, a tenant allowance should be included in the measurement of the consideration in the lease agreement at inception and reflected as a reduction to the right-of-use asset and a corresponding reduction to the right-use-liability if the lessee both controls the construction of the tenant improvements and the expects to fully earn all of the tenant allowance. Oncocyte has met both conditions at the inception of the Irvine Lease and has recorded the Tenant Improvement Allowance accordingly. As the cash for the Tenant Improvement Allowance is received from the lessor under the terms of the Irvine Lease, the corresponding right-of-use liability will increase and will be amortized as part of the right-of use asset and liability amortization over the term of the Irvine Lease in accordance with ASC 842. As of March 31, 2021, the lessor had provided $1.1 million of the total $1.3 million Tenant Improvement Allowance, leaving a balance of $0.2 million.