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Research and Development Costs

12 Months Ended

Dec. 31, 2023

Research and Development [Abstract]

Research and Development Costs

3. Research and Development Costs

A summary of research and development costs for the years ended December 31, 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
		Years Ended December 31,
		2023				2022
United States		$	359,589			$	350,618
Spain			295,163				626,366
France			—				91,532
China			17,198				76,595
Netherlands			226,150				204,158
Total		$	898,100			$	1,349,269
Research and development costs		$	898,100			$	1,349,269

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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.

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