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Goodwill and Intangible Assets, Net - Schedule of Goodwill and Intangible Assets Net (Details) - USD ($) $ in Thousands | Sep. 30, 2025 | Dec. 31, 2024 | Mar. 01, 2019
--- | --- | --- | ---
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |
Goodwill | [1] | $ 10,672 |  | $ 10,672 |  |
Intangible assets |  | 31,700 |  | 46,540 |  |
Accumulated amortization | [2] | (19,603) |  | (19,603) |  |
Total intangible assets |  | 0 |  | 0 |  |
Intangible assets, net |  | 31,700 |  | 46,540 |  |
IPR&D - OPC1 [Member] |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |
Intangible assets | [3] | 31,700 |  | 31,700 |  |
IPR&D - VAC2 [Member] |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |
Intangible assets |  | 0 | [3] | 14,840 | [3] | $ 14,800
Patents [Member] |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |
Intangible assets subject to amortization |  | 18,953 |  | 18,953 |  |
Royalty Contracts [Member] |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |
Intangible assets subject to amortization | [4] | $ 650 |  | $ 650 |  |
[1] | Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired and liabilities assumed in connection with our acquisition of Asterias Biotherapeutics, Inc. (“Asterias”) in March 2019 (the “Asterias Merger”). The Company conducted a qualitative goodwill assessment for the second quarter of 2025 and took into consideration the impairment of the VAC indefinite-lived intangible asset. After assessing the totality of relevant events and circumstances, there was no impairment to the goodwill carrying value as of June 30, 2025, and to date, the Company has not recognized any goodwill impairment.
[2] | Lineage recognized $22,000 in amortization expense of intangible assets during the three months ended March 31, 2024 and did not recognize any amortization expense in subsequent quarters as the acquired patents and acquired royalty contracts were fully amortized as of March 31, 2024.
[3] | Asterias had two IPR&D intangible assets that were valued at $46.5 million as part of the purchase price allocation that was performed in connection with the Asterias Merger. The fair value of these assets at the acquisition date consisted of $31.7 million pertaining to the OPC1 program and $14.8 million pertaining to the VAC platform. As of June 30, 2025, the VAC platform was deemed to be abandoned. As the Company has abandoned the VAC platform and its related research and development efforts, and the IPR&D asset has no alternative future use, the Company derecognized the intangible asset and recorded a non-cash pre-tax impairment charge during the quarter ending June 30, 2025 of $14.8 million, within total operating expenses of the condensed consolidated statement of operations. See Note 13 (Commitments and Contingencies) for additional information.
[4] | Asterias had royalty cash flows under patent families it acquired from Geron Corporation. Such patent families are expected to continue to generate revenue, are not used in the other acquired IPR&D intangible assets, and are considered to be separate intangible assets under ASC Topic 805, Business Combinations.

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