XML 65 R53.htm IDEA: XBRL DOCUMENT v3.20.4

Note 7 - Intangible Assets - Amortizable - Summary of Intangible Assets (Details) - USD ($)	6 Months Ended	12 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
Intangible assets, gross carrying amount	$ 58,093,000	$ 58,473,000
Intangible assets, accumulated amortization	(12,394,000)	(9,423,000)
Intangible assets, net carrying amount	$ 45,699,000	$ 48,855,000
Intangible assets, weighted-average remaining life (Year)	9 years 160 days	9 years 40 days
MiOXSYS Patent		$ (195,000)
Licensed Assets [Member]
Intangible assets, gross carrying amount	$ 23,649,000	23,649,000
Intangible assets, accumulated amortization	(8,200,000)	(7,062,000)
Intangible assets, net carrying amount	$ 15,449,281	$ 16,586,847
Intangible assets, weighted-average remaining life (Year)	11 years 262 days	11 years 321 days
Technology-Based Intangible Assets [Member]
Intangible assets, gross carrying amount	$ 22,700,000	$ 22,700,000
Intangible assets, accumulated amortization	(2,648,000)	(1,513,000)
Intangible assets, net carrying amount	$ 20,051,666	$ 21,186,666
Intangible assets, weighted-average remaining life (Year)	8 years 306 days	9 years 124 days
MiOXSYS Patent [Member]
Intangible assets, gross carrying amount		$ 380,000
Intangible assets, accumulated amortization		(185,000)
Intangible assets, net carrying amount
Intangible assets, weighted-average remaining life (Year)
MiOXSYS Patent		$ (195,000)
Distribution Rights [Member]
Intangible assets, gross carrying amount	$ 11,354,000	11,354,000
Intangible assets, accumulated amortization	(1,319,000)	(565,000)
Intangible assets, net carrying amount	$ 10,035,000	$ 10,789,000
Intangible assets, weighted-average remaining life (Year)	7 years 98 days	7 years 284 days
Customer Lists [Member]
Intangible assets, gross carrying amount	$ 390,000	$ 390,000
Intangible assets, accumulated amortization	(227,000)	(98,000)
Intangible assets, net carrying amount	$ 163,000	$ 292,000
Intangible assets, weighted-average remaining life (Year)	226 days	1 year 43 days

X

- Definition

Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 928
-SubTopic 340
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 926
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Remaining amortization period of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 926
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of a finite-lived intangible asset to fair value.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275

+ Details

Name:	us-gaap_ImpairmentOfIntangibleAssetsFinitelived
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=aytu_LicensedAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TechnologyBasedIntangibleAssetsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=aytu_MiOXSYSPatentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_DistributionRightsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerListsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: