XML 34 R24.htm IDEA: XBRL DOCUMENT
v3.23.3

Fair Value of Financial Instruments (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Fair Value Disclosures [Abstract] |
Summary of Financial Liabilities Measured at Fair Value on a Recurring Basis | The following table presents information about the financial liabilities that are measured at fair value on a recurring basis at September 30, 2023 and 2022 (unaudited, in thousands):
Level 3 | September 30, 2023 |  |  |  |  |  | September 30, 2022 |  |
Notes and Warrants Offering Derivative | $ | 46 |  |  |  |  |  |  | $ | 2,173 |  |  |
Warrants | 742 |  |  |  |  |  |  | 2,462 |  |  |
Additional Warrants | 536 |  |  |  |  |  |  | 1,486 |  |  |
Total | $ | 1,324 |  |  |  |  |  |  | $ | 6,121 |  |  |
Schedule of Changes in Fair Value | The following table presents the changes in the fair value (unaudited, except for December 31, 2022, in thousands):
| Notes and Warrants Offering Derivative |  | Warrants |  | Additional Warrants |  | Total
Measurement at June 30, 2023 | $ | 217 |  |  | $ | 722 |  |  | $ | 472 |  |  | $ | 1,411 |
Change in fair value | (157) |  |  | 20 |  |  | 64 |  |  | (73) |
Derecognition of debt | (14) |  |  | — |  |  | — |  |  | (14) |
Measurement at September 30, 2023 | $ | 46 |  |  | $ | 742 |  |  | $ | 536 |  |  | $ | 1,324 |
| Notes and Warrants Offering Derivative |  | Warrants |  | Additional Warrants |  | Total
Measurement at December 31, 2022 | $ | 1,575 |  |  | $ | 2,052 |  |  | $ | 1,265 |  |  | $ | 4,892 |
Change in fair value | $ | (1,448) |  |  | $ | (1,310) |  |  | $ | (729) |  |  | $ | (3,487) |
Derecognition of debt | $ | (81) |  |  | $ | — |  |  | $ | — |  |  | $ | (81) |
Measurement at September 30, 2023 | $ | 46 |  |  | $ | 742 |  |  | $ | 536 |  |  | $ | 1,324 |

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration