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Research and Development Costs

9 Months Ended

Sep. 30, 2023

Research and Development [Abstract]

Research and Development Costs

4. Research and Development Costs

A summary of research and development costs for the three months and nine months ended September 30, 2023 and 2022, including costs associated with clinical trials involving the Company’s lead clinical compound LB-100, are summarized below based on the respective geographical regions where such costs have been incurred.

 Schedule of Research and Development Costs

		2023				2022				2023				2022
		Three Months Ended September 30,								Nine Months Ended September 30,
		2023				2022				2023				2022
United States		$	68,315			$	161,744			$	291,846			$	316,565
Spain			9,496				1,246				283,035				348,850
China			3,108				63,330				17,198				81,050
Netherlands			51,568				46,068				156,950				149,184
Total		$	132,487			$	272,388			$	749,029			$	895,649
Research and development expense		$	132,487			$	272,388			$	749,029			$	895,649

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- References

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- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References

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