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Stock-Based Compensation (Tables) | 9 Months Ended
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Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
Summary of Stock-based Compensation Expense | Oncocyte recorded stock-based compensation expense in the following categories on the accompanying condensed consolidated statements of operations for the three and nine months ended September 30, 2021 and 2020 (unaudited and in thousands): Summary of Stock-based Compensation Expense
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Cost of revenues |  | $ | 70 |  |  | $ | 38 |  |  | $ | 166 |  |  | $ | 60 |
Research and development |  |  | 387 |  |  |  | 462 |  |  |  | 1,023 |  |  |  | 1,070 |
Sales and marketing |  |  | 412 |  |  |  | 153 |  |  |  | 953 |  |  |  | 400 |
General and administrative |  |  | 981 |  |  |  | 1,131 |  |  |  | 2,994 |  |  |  | 2,551 |
Total stock-based compensation expense |  | $ | 1,850 |  |  | $ | 1,784 |  |  | $ | 5,136 |  |  | $ | 4,081 |
Schedule of Assumptions Used to Calculate Fair Value of Stock Options | The assumptions that were used to calculate the grant date fair value of Oncocyte’s employee and non-employee stock option grants for the nine months ended September 30, 2021 and 2020 were as follows: Schedule of Assumptions Used to Calculate Fair Value of Stock Options
|  | Nine Months Ended |
|  | September 30, |
|  | 2021 |  |  | 2020 |
Expected life (in years) |  |  | 6.00 |  |  |  | 6.00 |
Risk-free interest rates |  |  | 0.99 | % |  |  | 1.14 | %
Volatility |  |  | 99.85 | % |  |  | 104.24 | %
Dividend yield |  |  | - | % |  |  | - | %
2010 Plan Activity [Member] |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
Summary of Stock Option Activity | A summary of Oncocyte’s 2010 Plan activity and related information follows (in thousands except weighted average exercise price): Summary of Stock Option Activity
|  | Shares |  |  | Number |  |  | Weighted Average |
|  | Available |  |  | of Options |  |  | Exercise |
Options |  | for Grant |  |  | Outstanding |  |  | Price |
Balance at December 31, 2020 |  |  | - |  |  |  | 1,218 |  |  | $ | 3.55 |
Options exercised |  |  | - |  |  |  | (159 | ) |  | $ | 2.26 |
Options forfeited, cancelled and expired |  |  | - |  |  |  | 8 |  |  | $ | 3.15 |
Balance at September 30, 2021 |  |  | - |  |  |  | 1,067 |  |  | $ | 3.71 |
Exercisable at September 30, 2021 |  |  |  |  |  |  | 1,067 |  |  | $ | 3.71 |
Two Thousand Eighteen Plan Activity [Member] |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |
Summary of Stock Option Activity | A summary of Oncocyte’s 2018 Incentive Plan activity and related information follows (in thousands except weighted average exercise price): Summary of Stock Option Activity
|  | Shares |  |  | Number |  |  | Number |  |  | Weighted |
|  | Available |  |  | of Options |  |  | of RSUs |  |  | Average |
|  | for Grant |  |  | Outstanding |  |  | Outstanding |  |  | Exercise Price |
Balance at December 31, 2020 |  |  | 3,346 |  |  |  | 7,212 |  |  |  | 201 |  |  | $ | 2.60 |
RSUs vested |  |  | - |  |  |  | - |  |  |  | (201 | ) |  |  | n/a |
RSUs granted |  |  | (96 | ) |  |  | - |  |  |  | 96 |  |  | $ | - |
Options increase from Plan Amendment |  |  | 10,000 |  |  |  | - |  |  |  | - |  |  |  | n/a |
Options granted |  |  | (4,745 | ) |  |  | 4,745 |  |  |  | - |  |  | $ | 5.01 |
Options exercised |  |  | - |  |  |  | (727 | ) |  |  | - |  |  | $ | 2.99 |
Options forfeited/cancelled |  |  | 592 |  |  |  | (592 | ) |  |  | - |  |  | $ | 3.26 |
Balance at September 30, 2021 |  |  | 9,097 |  |  |  | 10,638 |  |  |  | 96 |  |  | $ | 3.63 |
Options exercisable at September 30, 2021 |  |  |  |  |  |  | 3,354 |  |  |  |  |  |  | $ | 2.59 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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