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Warrants | 9 Months Ended
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Sep. 30, 2024
Warrants |
Warrants | Note 11. Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in FASB ASC 480, Distinguishing Liabilities from Equity (“ASC 480”), and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. The Company has analyzed the Warrants issued in the July 2024 Offering and determined they are considered to be freestanding instruments and do not exhibit any of the characteristics in ASC 480 and therefore are not classified as liabilities under ASC 480. The Warrants meet all of the requirements for equity classification under ASC 815 and therefore are classified as equity. The following is a summary of all warrant activity for the nine-month period ended September 30, 2024: Summary of Warrant Activity
Warrants |  | Number of Warrants Issued |  |  | Weighted Average Exercise Price |
Warrants outstanding at December 31, 2023 |  |  | 160,060 |  |  | $ | 18.86 |
Warrants issued during the nine months ended September 30, 2024 |  |  | 5,000,000 |  |  |  | 2.00 |
Warrants expired during the nine months ended September 30, 2024 |  |  | (5,000 | ) |  |  | 11.85 |
Warrants outstanding at September 30, 2024 |  |  | 5,155,060 |  |  | $ | 2.51 |
Aggregate intrinsic value of outstanding warrants at September 30, 2024 |  | $ | - |  |  |  |  |
Weighted average remaining contractual terms at September 30, 2024 |  |  | 5.2 years |  |  |  |  |

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