Acquisitions - Schedule of Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($)		Jun. 30, 2019	Apr. 22, 2019	Dec. 31, 2018
Goodwill		$ 4,751,055
Merger Agreement [Member]
Cash			$ 182,883
Prepaid expenses			56,175
Right of use operating asset			33,825
Accounts payable and other current liabilities assumed			(1,296,186)
Net liability acquired			(1,023,303)
Goodwill	[1]		4,751,055
Total purchase price	[2]		$ 3,727,752

[1] The primary items that generate goodwill include the value of the synergies between the acquired company and Oncotelic, Inc. and the acquired assembled workforce, neither of which qualifies for recognition as an intangible asset. Goodwill is the excess of the purchase price over the fair value of the underlying net tangible and identifiable intangible assets. In accordance with applicable accounting standards, goodwill is not amortized but instead is tested for impairment at least annually or more frequently if certain indicators are present. Goodwill and intangibles is not deductible for tax purposes. The Company has considered the valuation as a preliminary allocation of assets and liabilities and may adjust such estimates in the future, if deemed material.

[2] The total purchase price of $3,727,752 represents the consideration transferred from Mateon in the Merger and was calculated based on the number of shares of Common Stock of the combined company that Mateon stockholders ownded as of the closing of the transaction and the fair value of assets and liabilities assumed by Oncotelic.