XML 47 R34.htm IDEA: XBRL DOCUMENT
v3.20.4

Summary of Significant Accounting Policies - Significant Accounting Policies (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Accounting policies: |  |
Eligible for reimbursement (as a percent of R&D expense) | 43.50% | 43.50%
Research and development incentive income and receivable |  |
Balance at the beginning of the year | $ 185 | $ 836
Australian research and development incentive income, net | 231 | 132
Cash received for eligible expenses | (331) | (757)
Foreign currency translation | (12) | (26)
Balance at the end of the year | 73 | 185
Other Assets |  |
Deferred costs | 345 | 831
Deposits | 980 | 1,099
Uncertain tax positions | $ 0 | 0
Incremental borrowing rate | 8.00% |
Service agreements |  |
Other Assets |  |
Deposits | $ 980 | $ 1,099
Computer equipment |  |
Other Assets |  |
Useful life (in years) | 3 years |
Lab equipment |  |
Other Assets |  |
Useful life (in years) | 5 years |
Computer office equipment |  |
Other Assets |  |
Useful life (in years) | 5 years |
Furnitures and fixtures |  |
Other Assets |  |
Useful life (in years) | 5 years |

X
- Definition Percent of total eligible research and development expenses incurred by the Company that are reimbursed through the Australian Government research and development incentive related to the Australian Income Tax Assessment Act 1997. + References No definition available. + Details
Name: | lptx_AustralianResearchAndDevelopmentIncentivePercentExpensesReimbursed
Namespace Prefix: | lptx_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of cash received for the eligible expenses. + References No definition available. + Details
Name: | lptx_CashReceivedForEligibleExpenses
Namespace Prefix: | lptx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents certain legal, professional accounting and other third-party fees that are directly associated with in-process equity financings as deferred offering costs. + References No definition available. + Details
Name: | lptx_DeferredOfferingCostsNoncurrent
Namespace Prefix: | lptx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of foreign currency gain (loss) from research And Development incentive. + References No definition available. + Details
Name: | lptx_ResearchAndDevelopmentIncentiveForeignCurrencyTranslationGainLoss
Namespace Prefix: | lptx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income related to Australian research and development incentives recognized in the income statement. + References No definition available. + Details
Name: | lptx_ResearchAndDevelopmentIncentiveIncome
Namespace Prefix: | lptx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

X
- Definition Amount of asset recognized arising from contingent consideration in a business combination, expected to be realized within one year or the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 35 -Paragraph 1 -Subparagraph b -URI http://asc.fasb.org/extlink&oid=116859824&loc=d3e6819-128478 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6411-128476 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationAssetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DepositsAssetsNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Discount rate used by lessee to determine present value of operating lease payments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918673-209980 + Details
Name: | us-gaap_LesseeOperatingLeaseDiscountRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 10B -URI http://asc.fasb.org/extlink&oid=116821951&loc=SL37586934-109318 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_LicenseAndServiceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |