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Stock-Based Compensation (Brooklyn ImmunoTherapeutics, LLC)

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

Stock-Based Compensation

8. Accrued Compensation

Accrued compensation consisted of the following at December 31, 2019 and 2018:

		As of December 31,
		2019				2018
Accrued vacation		$	260,000			$	267,000
Accrued salaries			236,000				251,000
Accrued bonuses			77,000				32,000
Accrued commissions			15,000				22,000
Total accrued compensation		$	588,000			$	572,000

Brooklyn Immunotherapeutics, LLC [Member]

Stock-Based Compensation

NOTE 11 STOCK-BASED COMPENSATION

The Company recorded stock-based compensation expense of $68,202 during the nine months ended September 30, 2020 and recognized $68,674 during the nine months ended September 30, 2019, related to the amortization of the restricted common units, which is included in general and administrative expenses on the accompanying condensed statements of operations.

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- Definition

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 710
-URI http://asc.fasb.org/topic&trid=2127225

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 710
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6409950&loc=d3e20396-108366

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