DEPRECIATION, SHARE-BASED PAYMENTS, EMPLOYEE AND OTHER EXPENSES

12 Months Ended

Dec. 31, 2019

DEPRECIATION, SHARE-BASED PAYMENTS, EMPLOYEE AND OTHER EXPENSES

DEPRECIATION, SHARE-BASED PAYMENTS, EMPLOYEE AND OTHER EXPENSES

22.    DEPRECIATION, SHARE-BASED PAYMENTS, EMPLOYEE AND OTHER EXPENSES

	For the years ended December 31,
	2019		2018		2017
			As restated Note 23		As restated Note 23
EXPENSES
Selling expenses
Share-based payment	$	188,930	$	170,416	$	98,379
Cash-based employee expenses		526,769		352,837		202,261
Other expenses		930,286		829,912		585,586
	$	1,645,985	$	1,353,165	$	886,226
General and administrative expenses
Depreciation		182,202		60,206		93,196
Share-based payments		1,748,660		2,147,832		1,080,627
Cash-based employee expenses		2,725,814		2,498,005		2,792,897
Litigation expenses		81,171		540,125		2,410,350
Employee termination expenses		26,050		761,354		—
Accretion on collaboration, license and settlement agreements provision		693,047		5,129,758		—
Expenses related to the 2017 Financings		—		—		5,447,182
Other expenses		4,556,788		5,301,656		3,860,531
	$	10,013,732	$	16,438,936	$	15,684,783
Product development and clinical trials expenses
Depreciation		459,419		323,920		382,234
Share-based payments		1,252,218		974,629		1,305,535
Cash-based employee expenses		7,623,347		6,691,371		7,609,387
Other expenses		10,685,975		8,011,544		6,917,283
		20,020,959		16,001,464		16,214,439
TOTAL EXPENSES	$	31,680,676	$	33,793,565	$	32,785,448
Depreciation per Statements of Cash Flows	$	641,621	$	384,126	$	534,545
Share-based payments per Statements of Cash Flows	$	3,189,808	$	3,292,877	$	2,484,543
Cash-based employee expenses (see Note 21)	$	10,875,930	$	9,542,213	$	10,562,480