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Summary of Significant Accounting Policies (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2016 | Jun. 30, 2016
Accounting Policies [Abstract] |  |
Property, Plant and Equipment [Table Text Block] | Fixed assets are recorded at cost and, once placed in service, are depreciated on the straight-line method over the estimated useful lives. Fixed assets consist of the following:
|  | Estimated |  | As of |  | As of |
|  | Useful Lives in years |  | September 30, 2016 |  | June 30, 2016 |
Office equipment and furniture |  | 3 – 5 |  | $ | 234,000 |  | $ | 201,000 |
Lab equipment |  | 3 – 5 |  |  | 90,000 |  |  | 90,000 |
Leasehold improvements |  | 3 |  |  | 112,000 |  |  | 45,000 |
Manufacturing equipment |  | 5 |  |  | 7,000 |  |  | 7,000 |
Less accumulated depreciation and amortization |  |  |  |  | (130,000) |  |  | (112,000) |
Fixed assets, net |  |  |  | $ | 313,000 |  | $ | 231,000 |
| Fixed assets consist of the following:
|  | Estimated Useful Lives in years |  | June 30,
| 2016 |  | 2015
Office equipment and furniture |  |  | 3 – 5 |  |  | $ | 201,000 |  |  | $ | — |
Lab equipment |  |  | 3 – 5 |  |  |  | 90,000 |  |  |  | 90,000 |
Leasehold improvements |  |  | 3 |  |  |  | 45,000 |  |  |  | — |
Manufacturing equipment |  |  | 5 |  |  |  | 7,000 |  |  |  | — |
Less accumulated depreciation and amortization |  |  |  |  |  |  | (112,000 | ) |  |  | (60,000 | )
Fixed assets, net |  |  |  |  |  | $ | 231,000 |  |  | $ | 30,000 |
Aytu recorded the following depreciation expense in the respective periods:
|  | Year Ended June 30,
|  | 2016 |  | 2015
Depreciation expense |  | $ | 51,000 |  |  | $ | 27,000 |
Schedule of Finite-Lived Intangible Assets [Table Text Block] | Patents consist of the following:
|  | As of September 30, |  | As of June 30, |
|  | 2016 |  | 2016 |
Patents |  | $ | 880,000 |  | $ | 880,000 |
Less accumulated amortization |  |  | (590,000) |  |  | (583,000) |
Patents, net |  | $ | 290,000 |  | $ | 297,000 |
| Patents consist of the following:
|  | June 30,
|  | 2016 |  | 2015
Patents |  | $ | 880,000 |  |  | $ | 880,000 |
Less accumulated amortization |  |  | (583,000 | ) |  |  | (251,000 | )
Patents, net |  | $ | 297,000 |  |  | $ | 629,000 |
Finite-lived Intangible Assets Amortization Expense [Table Text Block] |  | Aytu recorded the following amortization expense in the respective periods:
|  | Year Ended June 30,
|  | 2016 |  | 2015
Amortization expense |  | $ | 332,000 |  |  | $ | 71,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] |  | Future amortization from the year ended June 30, 2016 is as follows:
2017 |  | $ | 25,000 |
2018 |  |  | 25,000 |
2019 |  |  | 25,000 |
2020 |  |  | 25,000 |
2021 |  |  | 25,000 |
Thereafter |  |  | 172,000 |
|  | $ | 297,000 |

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