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)

v3.20.1

Licensed Technology (Details Narrative) - USD ($)					3 Months Ended
Licensed Technology (Details Narrative) - USD ($)	Apr. 17, 2020	Apr. 01, 2020	Nov. 04, 2018	May 15, 2015	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Nov. 04, 2019
Due to licensor current					$ 28,000,000		$ 27,400,000
Interest payable								$ 1,000,000
Non-cash licensed technology impairment charge					32,916,000
Amortization of intangible assets					$ 1,294,000	$ 1,345,000
Abeona Therapeutics Llc [Member]
Finite-lived intangible asset, useful life				20 years
Subsequent Event [Member]
Guaranteed and payable		$ 20,000,000
Maturity date		Nov. 04, 2020
Royalties payments		$ 8,000,000
License to be paid	$ 8,000,000
License termination date	May 02, 2020
Termination penalties	$ 28,000,000
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]
Royalty fees			$ 180,000,000
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

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