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Revenue Recognition
 9 Months Ended
Sep. 30, 2020
Revenue Recognition [Abstract]  
Revenue Recognition

6.

Revenue Recognition

Development Revenue

The Company received revenue for tasks performed under research and development agreements with governmental agencies, like BARDA, which is outside of the scope of the new revenue recognition guidance. Revenues derived from reimbursement of direct out-of-pocket expenses for research costs associated with government contracts are recorded as government contracts and other within development revenues.  Government contract revenue is recorded at the gross amount of the reimbursement. The costs associated with these reimbursements are reflected as a component of research and development expense in the Company’s consolidated condensed statements of operations and comprehensive loss.

The BARDA contract was terminated by the U.S. Department of Health and Human Services effective in December 2019 and the contract close out process was completed during the three months ended September 30, 2020. During the three and nine months ended September 30, 2020, the Company recognized $0 and $0.3 million in development revenue and related costs related to unreimbursed costs prior to termination of the contract, respectively.