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EQUITY-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2021

Share-based Payment Arrangement [Abstract]

Schedule of Fair Value Assumptions

The fair value of the option grants awarded during each of the nine month periods ended September 30, 2021 and 2020 was $0.1 million and $0.7 million, respectively, which has been estimated with the following assumptions on the grant date.

			3/10/2021			6/16/2021						9/2/2021
Risk-free interest rate			1.00		%	1.09		%				0.93		%
Volatility			133.35		%	131.06		%				130.44		%
Expected life (years)			6.00			6.00						6.00
Expected dividend yield			0		%	0		%				0		%

Summary of Stock Option Activity

The following table summarizes stock option activity for employees and non-employees for the nine months ended September 30, 2021 and 2020:

			Shares						Weighted-Average Exercise Price						Weighted-Average Remaining Contractual Term (in years)						Aggregate Intrinsic Value
Outstanding at December 31, 2019			166,233						$34.42						6.53						$—
Granted			743,118						0.61
Exercised			—
Forfeited			(36,613)						—
Expired			(30,766)
Outstanding at September 30, 2020			841,972						$4.55						9.32
Exercisable at September 30, 2020			69,813						$37.84						5.43						$—
Outstanding at December 31, 2020			1,563,972						$2.78						9.47						$175,770
Granted			79,000						$1.04-$1.49
Exercised			—
Forfeited			(45,000)
Expired			—
Outstanding at September 30, 2021			1,597,972						$2.75						8.75						$271,540
Exercisable at September 30, 2021			323,730						$9.27						7.74						$34,440

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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