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Stock-Based Compensation (Tables)
9 Months Ended
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