XML 47 R36.htm IDEA: XBRL DOCUMENT
v3.21.2

FAIR VALUE MEASUREMENT AND FINANCIAL INSTRUMENTS - Narrative (Details) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2021 USD ($) | Sep. 30, 2020 USD ($) | Sep. 30, 2021 USD ($) | Sep. 30, 2020 USD ($) | Dec. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |
Royalty rate | 2.00% |  | 2.00% |  |
Debt Instrument, Index Rate, High-Yield | 0.075 |  | 0.075 |  | 0.084
Change in fair value of contingent consideration | $ (114,000) | $ 18,400 | $ (52,240) | $ (16,820) |
Minimum |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |
Probability of achieving clinical and regulatory milestones | 45.00% |  | 45.00% |  |
Maximum |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |
Probability of achieving clinical and regulatory milestones | 55.00% |  | 55.00% |  |
Discount Rate |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |
Weighted-average cost of capital | 860.00% |  | 860.00% |  | 8.80%
Discount Rate | Minimum |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |
Contingent consideration liability measurements used | 0.075 |  | 0.075 |  | 0.084
Discount Rate | Maximum |  |  |  |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |  |  |  |
Contingent consideration liability measurements used | 0.086 |  | 0.086 |  | 0.088

X
- Definition Debt Instrument, Index Rate, High-Yield + References No definition available. + Details
Name: | sesn_DebtInstrumentIndexRateHighYield
Namespace Prefix: | sesn_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition License Agreement, Royalty Rate + References No definition available. + Details
Name: | sesn_LicenseAgreementRoyaltyRate
Namespace Prefix: | sesn_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Probability of Achieving Clinical and Regulatory Milestones, Percentage + References No definition available. + Details
Name: | sesn_ProbabilityOfAchievingClinicalAndRegulatoryMilestonesPercentage
Namespace Prefix: | sesn_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Weighted Average Cost of Capital + References No definition available. + Details
Name: | sesn_WeightedAverageCostOfCapital
Namespace Prefix: | sesn_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of increase (decrease) in the value of a contingent consideration liability, including, but not limited to, differences arising upon settlement. + 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 (a) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 4 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e7008-128479 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Value of input used to measure contingent consideration liability from business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput
Namespace Prefix: | us-gaap_
Data Type: | xbrli:decimalItemType
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_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MeasurementInputTypeAxis=us-gaap_MeasurementInputDiscountRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |