v3.8.0.1

Note 18 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		December 31, 201 7				December 31, 201 6
Current:
Federal		$	(702	)		$	(39	)
State			1				6
Total Current			(701	)			(33	)
Deferred:
Federal			—				(1	)
State			—				—
Total D eferred			—				(1	)
Provision (benefit) for income taxes		$	(701	)		$	(34	)

Schedule of Deferred Tax Assets [Table Text Block]

		December 31, 201 7				December 31, 201 6
Deferred tax assets:
Accruals and other		$	2,717			$	3,746
Research credits			6,530				5,670
Net operating loss carryforward			31,064				36,224
Section 59(e) R&D expenditures			12,156				16,782
Deferred revenue			18,384				24,836
AMT credit			—				703
Total deferred tax assets			70,851				87,961
Valuation allowance			(70,851	)			(87,961	)
Net deferred tax assets		$	—			$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Year Ended December 31,
		201 7				2016				2015
Tax at statutory federal rate		$	(17,751	)		$	(14,685	)		$	(8,037	)
State tax —net of federal benefit			350				(73	)			2,853
PIPE Warrant liability			(70	)			(260	)			(726	)
General Business credits			(316	)			(360	)			(455	)
Stock Options			42				1,115				1,559
Other			51				33				73
Change in valuation allowance			(17,110	)			14,196				5,493
Tax Reform – Tax Rate Change			34,103				—				—
Provision for income taxes		$	(701	)		$	(34	)		$	760

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

		Year Ended December 31,
		2017				2016				2015
Unrecognized benefit —beginning of period		$	2,162			$	1,939			$	1,667
Gross decreases —prior period tax positions			—				—				—
Gross increases —current period tax positions			203				223				272
Unrecognized benefit —end of period		$	2,365			$	2,162			$	1,939

X

- References

No definition available.

+ Details

Name:	acrx_ScheduleOfDeferredTaxAssetsTableTextBlock
Namespace Prefix:	acrx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration