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Additions and Returns of Product Rights (Tables)

3 Months Ended

Mar. 31, 2023

Business Combinations [Abstract]

Schedule of Business Acquisitions by Acquisition, Contingent Consideration

The following table presents the changes in the fair value of the contingent consideration liability that is remeasured on a recurring basis. The contingent consideration earned and accrued in operating expenses is paid to Theravance quarterly.

Balance at December 31, 2022			$	4,154,823
Cash payment of royalty during the period			(245,391)
Change in fair value of contingent consideration included in operating expenses			176,122
Contingent consideration earned and accrued in operating expenses			—
Balance at March 31, 2023			$	4,085,554

The following table presents the changes in the fair value of the contingent consideration liability that is remeasured on a recurring basis.

Balance at December 31, 2022			$	3,000,000
Cash payment of royalty during the period			(244,920)
Change in fair value of contingent consideration included in operating expenses			(443,759)
Contingent consideration earned and accrued in operating expenses			188,679
Balance at March 31, 2023			$	2,500,000

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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.

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No definition available.

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