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Business Combinations (Tables) | 3 Months Ended
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Mar. 31, 2023
Business Acquisition [Line Items] |
Schedule of Fair Value of Contingent Consideration Liability | The following table shows the Insight Merger Date contractual payment amounts, as applicable, and the corresponding fair value of each respective Contingent Consideration liability (in thousands): Schedule of Fair Value of Contingent Consideration Liability
|  |  |  |  | Fair |
|  | Contractual |  |  | Value on the |
|  | Value |  |  | Merger Date |
Milestone 1 |  | $ | 1,500 |  |  | $ | 1,340 |
Milestone 2 |  |  | 3,000 |  |  |  | 1,830 |
Milestone 3 (a) |  |  | 1,500 |  |  |  | 770 |
Royalty 1 (b) |  |  | See(b) |  |  |  | 5,980 |
Royalty 2 (b) |  |  | See(b) |  |  |  | 1,210 |
Total |  | $ | 6,000 |  |  | $ | 11,130 |
(a) | Indicates the maximum payable if the Milestone is achieved.
(b) | As defined, Royalty Payments are based on a percentage of future revenues of DetermaIO and Pharma Services over their respective useful life, accordingly there is no fixed contractual value for the Royalty Contingent Consideration.
Insight Merger [Member] |
Business Acquisition [Line Items] |
Schedule of Contingent Consideration, Measured at Fair Value | The following tables reflect the activity for Oncocyte’s Contingent Consideration for the three months ended March 31, 2023 and 2022, measured at fair value using Level 3 inputs (in thousands): Schedule of Contingent Consideration, Measured at Fair Value
|  | Fair Value |
Balance at December 31, 2021 |  | $ | 7,060 |
Change in estimated fair value |  |  | 360 |
Balance at March 31, 2022 |  | $ | 7,420 |
|  | Fair Value |
Balance at December 31, 2022 |  | $ | 5,370 |
Change in estimated fair value |  |  | (2,220 | )
Balance at March 31, 2023 |  | $ | 3,150 |
Chronix Merger [Member] |
Business Acquisition [Line Items] |
Schedule of Contingent Consideration, Measured at Fair Value | The following tables reflect the activity for Oncocyte’s Contingent Consideration for the three months ended March 31, 2023 and March 31, 2022, measured at fair value using Level 3 inputs (in thousands): Schedule of Contingent Consideration, Measured at Fair Value
|  | Fair Value |
Balance at December 31, 2021 |  | $ | 69,621 |
Change in estimated fair value |  |  | (5,016 | )
Balance at March 31, 2022 |  | $ | 64,605 |
|  | Fair Value |
Balance at December 31, 2022 |  | $ | 40,292 |
Change in estimated fair value |  |  | (16,087 | )
Balance at March 31, 2023 |  | $ | 24,205 |

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5 + Details
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- Definition Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. + References No definition available. + Details
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