XML 91 R76.htm IDEA: XBRL DOCUMENT v3.21.1
Intangible Assets and Goodwill (Details) - USD ($)
3 Months Ended 8 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2019
Aug. 31, 2020
Sep. 30, 2020
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Dec. 30, 2019
Jun. 30, 2019
Apr. 22, 2019
Jun. 27, 2018
Finite-Lived Intangible Assets [Line Items]                    
Short-Duration Contract, Discounted Liability, Discount Rate       19.00%           21.00%
Proceeds from Sale of Intangible Assets   $ 0     $ 5,000,000 $ 0        
Amortization of Intangible Assets   841,000     1,290,000 1,294,000        
Finite-Lived Intangible Assets, Gross         16,115,000          
Finite-Lived Intangible Assets, Accumulated Amortization         (2,929,000)          
Finite-Lived Intangible Assets, Net         13,186,000          
Intangible assets, net         13,186,000          
Research and Development Expense   $ 4,374,000     7,350,000 2,759,000        
Customer Relationships [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Finite-Lived Intangible Assets, Gross [1]         4,045,000          
Finite-Lived Intangible Assets, Accumulated Amortization [1]         (884,000)          
Finite-Lived Intangible Assets, Net [1]         3,161,000          
Patented Technology [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Finite-Lived Intangible Assets, Gross [1]         11,500,000          
Finite-Lived Intangible Assets, Accumulated Amortization [1]         (1,741,000)          
Finite-Lived Intangible Assets, Net [1]         9,759,000          
Trademarks [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Finite-Lived Intangible Assets, Gross [1]         570,000          
Finite-Lived Intangible Assets, Accumulated Amortization [1]         (304,000)          
Finite-Lived Intangible Assets, Net [1]         266,000          
Noden [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Intangible Assets, Gross (Excluding Goodwill)       $ 10,100,000 10,100,000   $ 32,600,000     $ 192,500,000
Intangible assets, net               $ 40,100,000    
Impairment of Intangible Assets, Finite-lived         152,300,000          
LENSAR [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life   15 years                
DirectFlow [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life   10 years                
Proceeds from Sale of Intangible Assets     $ 5,000,000.0   5,000,000.0          
Precision Eye Services [Member] | LENSAR [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life   20 years                
third-party [Member] | LENSAR [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life   15 years                
Research and Development Expense $ 3,500,000                  
Cash paid [Member] | third-party [Member] | LENSAR [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Finite-Lived Intangible Assets, Gross                 $ 2,000,000.0  
Milestone [Member] | third-party [Member] | LENSAR [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Finite-Lived Intangible Assets, Gross                 $ 300,000  
Operating Expense [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Quantifying Misstatement in Current Year Financial Statements, Amount         10,500,000          
Assets [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Quantifying Misstatement in Current Year Financial Statements, Amount       3,000,000.0   9,800,000        
Discontinued Operations, Held-for-sale [Member]                    
Finite-Lived Intangible Assets [Line Items]                    
Amortization of Intangible Assets   $ 389,000     5,016,000 14,536,000        
Intangible assets, net         10,112,000          
Impairment of Intangible Assets, Finite-lived   0   $ 22,500,000 22,490,000 152,330,000        
Research and Development Expense   $ 0     $ 41,000 $ 196,000        
[1]
1 The Company acquired certain intangible assets as part of its acquisition of LENSAR in May 2017. These assets were being amortized on a straight-line basis over a weighted-average period of 15 years. The intangible assets for customer relationships were being amortized using a double-declining method of amortization as such method better represents the economic benefits to be obtained.
2 The Company acquired certain intangible assets as part of the foreclosure on certain of Direct Flow Medical assets. In August 2019, the Company sold the DFM, LLC intangible assets for $5.0 million in cash and a single-digit percentage of any net final award received as part of the acquirer’s monetization process using the intangible assets. Prior to the sale, these intangible assets were being amortized on a straight-line basis over a weighted-average period of 10 years.
3 LENSAR acquired certain intangible assets for customer relationships from Precision Eye Services, which were being amortized using a double-declining method over a period of 20 years.
4 LENSAR acquired certain intangible assets from a third-party in 2019, which were being amortized on a straight-line basis over a period of 15 years.
5  The Company acquired certain intangible assets as part of the Noden transaction. Those intangible assets are excluded from the table above and included in “Assets held for sale” as of December 31, 2019. See Note 4, Discontinued Operations Classified as Assets Held for Sale, for additional information.