XML 52 R32.htm IDEA: XBRL DOCUMENT v3.21.1
Note 3 - Fair Value of Financial Instruments (Q1) (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2021
Dec. 31, 2020
Fair Value Measurements [Abstract]    
Fair Value on a Recurring Basis
  
As of March 31, 2021
 
  
Level 1
  
Level 2
  
Level 3
  
Total
 
Assets:
            
Short-term investments
 
$
  
$
264,193
  
$
  
$
264,193
 
Total assets
 
$
  
$
264,193
  
$
  
$
264,193
 

  
As of December 31, 2020
 
  
Level 1
  
Level 2
  
Level 3
  
Total
 
Assets:
            
Short-term investments
 
$
  
$
324,870
  
$
  
$
324,870
 
Total assets
 
$
  
$
324,870
  
$
  
$
324,870
 
Accrued warrant liability
 
$
  
$
  
$
  
$
 

  
As of December 31, 2020
 
  
Level 1
  
Level 2
  
Level 3
  
Total
 
Assets:
            
Short-term investments
 
$
-
  
$
324,870
  
$
-
  
$
324,870
 
Total assets
 
$
-
  
$
324,870
  
$
-
  
$
324,870
 
Liabilities:
                
Accrued warrant liability
 
$
-
  
$
-
  
$
-
  
$
-
 

  
As of December 31, 2019
 
  
Level 1
  
Level 2
  
Level 3
  
Total
 
Assets:
            
Short-term investments
 
$
-
  
$
452,301
  
$
-
  
$
452,301
 
Total assets
 
$
-
  
$
452,301
  
$
-
  
$
452,301
 
Liabilities:
                
Accrued warrant liability
 
$
-
  
$
-
  
$
6,414
  
$
6,414
 
Fair Value Unobservable Input Reconciliation
  
Three Months
Ended
  
Three Months
Ended
 
  
March 31, 2021
  
March 31, 2020
 
  
Accrued
Warrant
Liability
  
Accrued Warrant Liability
 
Beginning Balance
 
$
-
  
$
6,414
 
Total (gains) or losses, realized and unrealized, included in earnings (1)
  
-
   
160,689
 
Settlements
  
-
   
(122,691
)
Ending Balance
 
$
-
  
$
44,412
 

(1)
Unrealized gains or losses related to the accrued warrant liability were included as change in value of accrued warrant liability. There were no realized gains or losses for the three months ended March 31, 2021 and 2020.
  
Year Ended December 31, 2020
 
Beginning Balance
 
$
6,414
 
Total (gains) or losses, realized and unrealized, included in earnings (1)
  
426,130
 
Settlements
  
(432,544
)
Balance at December 31, 2020
 
$
-
 

  
Year Ended December 31, 2019
 
Beginning Balance
 
$
78,637
 
Total (gains) or losses, realized and unrealized, included in earnings (1)
  
(72,223
)
Balance at December 31, 2019
 
$
6,414
 

(1)
Unrealized gains or losses related to the accrued warrant liability were included as change in value of warrant liability.