XML 54 R38.htm IDEA: XBRL DOCUMENT
v3.3.1.900

Income Taxes income taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2015
Income Taxes [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
| Years Ended December 31,
| 2015 |  | 2014 |  | 2013
United States | $ | (98,254.0 | ) |  | $ | (55,570.4 | ) |  | $ | (38,705.2 | )
| $ | (98,254.0 | ) |  | $ | (55,570.4 | ) |  | $ | (38,705.2 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The provision (benefit) for income taxes was as follows ($ in thousands):
|  | Years Ended December 31,
|  | 2015 |  | 2014 |  | 2013
Current |  |  |  |  |
| U.S. Federal | $ | — |  |  | $ | — |  |  | $ | — |
| State and local | — |  |  | — |  |  | — |
|  | $ | — |  |  | $ | — |  |  | $ | — |
Deferred |  |  |  |  |
| U.S. Federal | $ | (14,695.5 | ) |  | $ | 159.0 |  |  | $ | 476.9 |
| State and local | (2,548.0 | ) |  | (263.2 | ) |  | 303.2 |
|  | $ | (17,243.5 | ) |  | $ | (104.2 | ) |  | $ | 780.1 |
Total |  |  |  |  |
| U.S. Federal | $ | (14,695.5 | ) |  | $ | 159.0 |  |  | $ | 476.9 |
| State and local | (2,548.0 | ) |  | (263.2 | ) |  | 303.2 |
|  | $ | (17,243.5 | ) |  | $ | (104.2 | ) |  | $ | 780.1 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | The provision (benefit) for income taxes is determined by applying the U.S. Federal statutory rate of 34% to income before income taxes as a result of the following ($ in thousands):
|  | Years Ended December 31,
|  | 2015 |  | 2014 |  | 2013
U.S. Federal benefit at statutory rate |  | $ | (33,406.4 | ) |  | $ | (18,894.0 | ) |  | $ | (13,159.8 | )
State and local benefit net of U.S. federal tax |  | (4,926.9 | ) |  | (3,435.0 | ) |  | (3,430.9 | )
Permanent non deductible expenses for U.S. taxes |  | 706.4 |  |  | 1,094.6 |  |  | 1,798.2 |
True-up of prior year net operating loss |  | (556.5 | ) |  | (25.5 | ) |  | (91.4 | )
Return to actual |  | — |  |  | — |  |  | (3,822.9 | )
Effect of change in deferred tax rate |  | 1.3 |  |  | 1,075.7 |  |  | (1,094.8 | )
Valuation allowance for deferred tax assets |  | 20,938.6 |  |  | 20,080.0 |  |  | 20,581.7 |
Tax provision |  | $ | (17,243.5 | ) |  | $ | (104.2 | ) |  | $ | 780.1 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | Deferred income taxes at December 31, 2015, 2014 and 2013 consist of the following ($ in thousands):
|  | December 31,
|  | 2015 |  | 2014 |  | 2013
Deferred Tax Assets: |  |  |  |  |  |  |  |
Accumulated net operating losses (tax effected) |  | $ | 86,537.8 |  |  | $ | 69,047.0 |  |  | $ | 25,727.7 |
Deferred revenue |  | — |  |  | — |  |  | 23.1 |
Deferred rent |  | 11.1 |  |  | (7.8 | ) |  | 15.2 |
Share-based compensation |  | 12,764.3 |  |  | 9,577.2 |  |  | 5,466.7 |
Intangibles |  | 899.7 |  |  | 715.1 |  |  | 287.3 |
Accumulated depreciation |  | — |  |  | — |  |  | 348.7 |
Charitable contributions |  | 423.3 |  |  | 409.8 |  |  | 391.8 |
Bad debt provision |  | 297.4 |  |  | 296.9 |  |  | 239.7 |
Capital loss carry-forward |  | 6,973.0 |  |  | 6,925.1 |  |  | 6,644.5 |
Other |  | 652.1 |  |  | 609.7 |  |  | — |
Deferred tax assets prior to tax credit carryovers |  | 108,558.7 |  |  | 87,573.0 |  |  | 39,144.7 |
Deferred Tax Liabilities: |  |  |  |  |  |
Accumulated depreciation |  | $ | (66.0 | ) |  | $ | (18.8 | ) |  | $ | — |
Intangible and indefinite lived assets |  | (932.7 | ) |  | (18,176.3 | ) |  | (3,599.1 | )
Deferred tax liabilities |  | (998.7 | ) |  | (18,195.1 | ) |  | (3,599.1 | )
|  | 107,560.0 |  |  | 69,377.9 |  |  | 35,545.6 |
Valuation reserve |  | (108,492.7 | ) |  | (87,554.1 | ) |  | (39,144.7 | )
Net deferred tax liability |  | $ | (932.7 | ) |  | $ | (18,176.2 | ) |  | $ | (3,599.1 | )

X
- Definition Income Taxes [Abstract] + References No definition available. + Details
Name: | clbs_IncomeTaxesAbstract
Namespace Prefix: | clbs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=51663037&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration