2.4.0.8128 - Disclosure - Other Assetstruefalsefalse1falsefalsefalseeol_PE10315---13S-1-0008_STD_90_20130331_0http://www.sec.gov/CIK0001069308duration2013-01-01T00:00:002013-03-31T00:00:001false4opxa_OtherAssetsNoncurrentDisclosureTextBlockopxa_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div>
<p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"><font style="FONT-FAMILY: Times New Roman" size="2"><b>Note 6. Other
Assets</b></font></p>
<p style="MARGIN-TOP: 6px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px">
<font style="FONT-FAMILY: Times New Roman" size="2">Other long-term
assets at March 31, 2013 consist of legal costs incurred from
third parties in conjunction with the Merck Agreement. These costs
were capitalized and are amortized to general and administrative
expenses on the consolidated statements of operations in
conjunction with the recognition of revenue on a straight-line
basis over the exclusive option period based on the term of the
Phase IIb clinical trial in SPMS. During the quarter ended
March 31, 2013, Opexa amortized $6,765 of legal costs to
general and administrative expenses on the consolidated statements
of operations. Opexa included the current portion of the legal
costs of $42,887 in other current assets on the consolidated
balance sheets and the long term portion of the legal costs of
$104,027 in other long-term assets on the consolidated balance
sheets.</font></p>
</div>falsefalsefalsenonnum:textBlockItemTypenaDisclosure of the major components of noncurrent assets not separately presented in the balance sheet due to materiality considerations.No definition available.false0falseOther AssetsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.opexatherapeutics.com/taxonomy/role/NotesToFinancialStatementsOtherAssetsNoncurrentDisclosureTextBlock11