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Early Option Exercise Liability | 6 Months Ended
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Jun. 30, 2021
Disclosure Of Early Option Exercise Liability [Abstract] |
Early Option Exercise Liability |
7. | EARLY OPTION EXERCISE LIABILITY (AMOUNTS IN THOUSANDS)
The recorded amount of the early option exercise liability relates to restricted stock awards and stock options granted to certain employees and contractors that were early-exercised before they became vested. The early option exercise liability decreases as the restricted stock awards and stock options vest over time or if the Company decides to repurchase them, and the amount of decrease is recorded in common stock and additional paid-in capital. As of June 30, 2021 and December 31, 2020, the early option exercise liability was $38 and $79, respectively, which represents unvested shares of 8,767 and 29,041. The unvested shares purchased by the employees are not deemed, for accounting purposes, to be issued and outstanding.

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