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Significant Alliances and Related Parties
12 Months Ended
Dec. 31, 2018
Related Party Transactions [Abstract]  
Significant Alliances and Related Parties
Significant Alliances and Related Parties
Roswell Park Cancer Institute
The Company has entered into several agreements with Roswell Park Cancer Institute ("RPCI"), including: various sponsored research agreements, an exclusive license agreement and clinical trial agreements for the conduct of the Phase 1 entolimod oncology study and the Phase 1 CBL0137 intravenous administration study. Additionally, the Company’s Chief Scientific Officer, Dr. Andrei Gudkov, is the Senior Vice President of Basic Research at RPCI.
The Company incurred $200,455 and $55,299 in expense to RPCI related to research grants and agreements for the years ended December 31, 2018 and 2017, respectively. The Company had $0 and $8,391 included in accounts payable owed to RPCI at December 31, 2018 and 2017, respectively. In addition, the Company had $0 and $84,429 in accrued expenses payable to RPCI at December 31, 2018 and 2017, respectively.
The Cleveland Clinic
CBLI entered into an exclusive license agreement, or the License, with The Cleveland Clinic ("CCF"), pursuant to which CBLI was granted an exclusive license to The Cleveland Clinic’s research base underlying our therapeutic platform and certain product candidates in development by Panacela. CBLI has the primary responsibility to fund all newly developed patents; however, CCF retains ownership of those patents covered by the agreement. CBLI also agreed to use commercially diligent efforts to bring one or more products to market as soon as practical, consistent with sound and reasonable business practices and judgments. In consideration for the License, CBLI agreed to issue CCF common stock and make certain milestone, royalty and sublicense royalty payments. Milestone payments, which may be credited against future royalties, amounted to $0 for the years ended December 31, 2018 and 2017. No royalty or sublicense royalty payments were made to CCF during the two-year period ended December 31, 2018.

The Company also recognized $41,484 and $11,700 as research and development expense to CCF for the years ended December 31, 2018 and 2017, respectively. The Company had $0 and $11,700 included in accrued expenses payable at December 31, 2018 and 2017, respectively.
Buffalo BioLabs and Incuron
Our Chief Scientific Officer, Dr. Andrei Gudkov, has business relationships with several entities with which we transact business, the most significant of which is Buffalo BioLabs ("BBL"), where Dr. Gudkov was a founder and currently serves as its Principal Scientific Adviser. Pursuant to a master services agreement we have with BBL, the Company recognized $454,937 and $197,900 as research and development expense to BBL for the years ended December 31, 2018 and 2017, respectively, and included $28,000 and $0 in accounts payable to BBL at December 31, 2018 and 2017, respectively. In addition, the Company had $0 and $13,889 in accrued expenses payable to BBL at December 31, 2018 and 2017, respectively. We also recognized $46,212 and $42,361 from BBL for sublease and other income for the years ended December 31, 2018 and 2017, respectively. Pursuant to our real estate sublease and equipment lease with BBL, we had gross and net accounts receivable of $218,300 and $16,149 from BBL at December 31, 2018, respectively, and gross and net accounts receivables of $202,151 and $0 from BBL at December 31, 2017, respectively.
Dr. Gudkov is also an uncompensated member of the board of directors for Incuron. Pursuant to master service and development agreements we have with Incuron, the Company performs various research, business development, clinical advisory, and management services. We recognized revenue of $610,907 and $604,010 from Incuron for the years ended December 31, 2018 and 2017, respectively. In addition, we also recognized $5,107 and $7,104 from Incuron for sublease and other income for the years ended December 31, 2018 and 2017, respectively. Pursuant to these agreements, we had gross accounts receivable of $33,316 and $158,651 at December 31, 2018 and 2017, respectively.
Exacte Labs, LLC
Our majority owned subsidiary's Chief Executive Officer also serves as the Chief Executive Officer of Exacte Labs, LLC, a Contract Research Organization ("CRO") with which BioLab 612 transacted business during 2017. BioLab 612 incurred $0 and $11,447 in expense to Exacte Labs for the years ended December 31, 2018 and 2017, respectively.
IP Bayramov Roman
Our wholly owned subsidiary's Chief Executive Officer also provides accounting services through a separate legal entity to Panacela Labs, LLC. Professional fee expense to this firm, IP Bayramov Roman, amounted to $19,219 and $13,719 for the years ended December 31, 2018 and 2017, respectively.

Genome Protection
The Company has entered into several agreements with GPI. The Company recognized $1,725 in sublease and other income from GPI for the year ended December 31, 2018.