Abeona Therapeutics Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Nature of Operations and Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Licensed Technology (Details Narrative)

v3.19.3

Licensed Technology (Details Narrative)						3 Months Ended		9 Months Ended
Licensed Technology (Details Narrative)	May 15, 2019 shares	Nov. 04, 2018 USD ($)	Aug. 03, 2016 USD ($) Integer	Aug. 03, 2016 USD ($) shares	May 15, 2015	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Nov. 04, 2019 USD ($)	Dec. 31, 2018 USD ($)
Due to licensor current						$ 10,000,000		$ 10,000,000			$ 10,000,000
Value of licensed technology						37,471,000		37,471,000			$ 43,042,000
Shares returned in connection with arbitration ruling on licensing agreement (in shares) \| shares	450,000
Non-cash loss on arbitration ruling on licensing agreement								367,000
Amortization of intangible assets						$ 1,293,000	$ 87,000	$ 3,931,000	$ 260,000
Abeona Therapeutics Llc [Member]
Finite-lived intangible asset, useful life					20 years
Eb Agreement [Member]
Finite-lived intangible asset, useful life			20 years
Number of license agreements research and development arrangements \| Integer			2
Original License Agreements [Member]
License to be paid										$ 10,000,000
Amended Agreements [Member]
License to be paid										3,000,000
Amended Agreements [Member] \| April 1 2020 [Member]
License to be paid										$ 8,000,000
REGENXBIO [Member] \| Licensing Agreements [Member]
Guaranteed upfront payment		$ 20,000,000
Payment on Execution of Contracts		10,000,000
Due to licensor current		10,000,000
Annual fees		100,000,000
Guaranteed and payable		$ 20,000,000
Maturity date		Nov. 04, 2020
Royalties payments		$ 60,000,000
Finite-lived intangible asset, useful life		8 years
EBRP [Member] \| Eb Agreement [Member]
Issuance of common shares \| shares				375,000
Value of licensed technology			$ 2,450,000	$ 2,450,000
EBMRF [Member] \| Eb Agreement [Member]
Issuance of common shares \| shares				375,000
Value of licensed technology			$ 2,450,000	$ 2,450,000

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