Collaboration and License Agreements (Tables)

3 Months Ended

Mar. 31, 2020

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Schedule of Performance Obligation Along with Standalone Selling Price and Transaction Price Allocated

The following table shows the performance obligations, along with their SSP and the transaction price allocated to the performance obligations (in thousands) identified by the Company:

	Standalone		Transaction
	Selling		Price
Performance Obligations	Price		Allocated		Recognition Method
License and know-how transfer (1)	$	9,858	$	3,553	Fully satisfied; recognized upon delivery of the license
Exclusive option on SPR741		400		144	Recognized in Q4 2019 upon the return of the IP rights to Northern
Research and development services (2)		3,614		1,303	Recognized over time as services are delivered through the expected completion date of Q3 2020
			$	5,000

(1) The standalone selling price for the license and know-how transfer was determined using the residual approach, corroborated by internal cost estimates.

(2) The standalone selling price for the research and development services was estimated using management’s best estimate of the cost of obtaining these services at arm’s length from a third-party provider and using internal full-time equivalent costs to support the development services.