Basis of Presentation, Liquidity and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Schedule of Lineage's Ownership of Outstanding Shares of its Subsidiaries

Subsidiary	Field of Business	Lineage Ownership	Country
Asterias Biotherapeutics, Inc.	Cell therapy clinical development programs in spinal cord injury and oncology	100%	USA
Cell Cure Neurosciences Ltd. (“Cell Cure”)	Products to treat age-related macular degeneration	99% (1)	Israel
ES Cell International Pte. Ltd. (“ESI”)	Stem cell products for research, including clinical grade cell lines produced under cGMP	100%	Singapore
OrthoCyte Corporation	Developing bone grafting products for orthopedic diseases and injuries	99.8%	USA

(1) Includes shares owned by Lineage and ESI.

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following weighted average common share equivalents were excluded from the computation of diluted net income (loss) per common share for the periods presented because including them would have been antidilutive (in thousands):

	Three Months Ended				Six Months Ended
	June 30, (unaudited)				June 30, (unaudited)
	2020		2019		2020		2019
Stock options		17,692		15,374		16,054		15,103
Lineage Warrants (1) (Note 3)		1,090		1,296		1,090		917
Restricted stock units		139		271		150		275

(1) Although the Lineage Warrants are classified as liabilities, these warrants are considered for dilutive earnings per share calculations in accordance with ASC 260, Earnings Per Share, and determined to be anti-dilutive for the period presented.

Schedule of Reconciliation of Cash, Cash Equivalents, and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the condensed consolidated balance sheet dates that comprise the total of the same such amounts shown in the condensed consolidated statements of cash flows for all periods presented herein (in thousands):

	June 30, 2020		December 31, 2019
	(unaudited)
Cash and cash equivalents	$	12,676	$	9,497
Restricted cash included in deposits and other long-term assets (see Note 15)		568		599
Total cash, cash equivalents, and restricted cash as shown in the condensed consolidated statements of cash flows	$	13,244	$	10,096