Equity Method Accounting for Common Stock of OncoCyte, at Fair Value (Tables)

12 Months Ended

Dec. 31, 2017

OncoCyte Corporation [Member]

Schedule of Equity Method Investments [Line Items]

Schedule of Condensed Results of Operations and Condensed Balance Sheet Information

The condensed results of operations and condensed balance sheet information of OncoCyte are summarized below (in thousands):

	For the Period January 1, 2017 through February 16, 2017 (1)
Condensed Statement of Operations (1):
Research and development expense	$	798
General and administrative expense		377
Sales and marketing expense		213
Loss from operations		(1,388)
Net loss	$	(1,392)

(1) OncoCyte’s condensed results of operations for the period from January 1, 2017 through February 16, 2017, the date immediately preceding the OncoCyte Deconsolidation, for the year ended December 31, 2017, and for the years ended December 31, 2016 and 2015, shown in the table below, are included in the consolidated results of operations of BioTime for those respective periods, after intercompany eliminations, as applicable.

The following table summarizes OncoCyte results of operations for the full years ended December 31, 2017, 2016 and 2015 (in thousands).

Condensed Statements of Operations	Year Ended December 31, 2017		Year Ended December 31, 2016		Year Ended December 31, 2015
Research and development expense	$	7,174	$	5,677	$	4,527
General and administrative expense		9,232		4,265		3,867
Sales and marketing expense		2,443		1,198		324
Loss from operations		(18,849)		(11,140)		(8,718)
Net loss	$	(19,375)	$	(11,168)	$	(8,735)

	December 31, 2017		December 31, 2016
Condensed Balance Sheet information (2):
Current assets	$	8,528	$	12,696
Noncurrent assets		1,688		1,751
	$	10,216	$	14,447
Current liabilities	$	4,454	$	4,275
Noncurrent liabilities		1,359		310
Stockholders’ equity		4,403		9,862
	$	10,216	$	14,447

(2) The condensed balance sheet information of OncoCyte as of December 31, 2017 and 2016, is provided for informational and comparative purposes only. OncoCyte was not included in BioTime’s consolidated balance sheet at December 31, 2017.