Fair Value Accounting (Tables)

9 Months Ended

Sep. 30, 2020

Fair Value Disclosures [Abstract]

Schedule of Liabilities Measured at Fair Value on Recurring Basis

The following tables set forth by level, within the fair value hierarchy, the Company's liabilities measured at fair value on a recurring basis (in thousands):

September 30, 2020:
Description	Level 1		Level 2		Level 3		Total
Warrant liability	$	—	$	—	$	403	$	403
Contingent value rights	$	—	$	—	$	—	$	—
Contingent consideration	$	—	$	—	$	30,071	$	30,071
Put option liability	$	—	$	—	$	6,650	$	6,650
December 31, 2019:
Description	Level 1		Level 2		Level 3		Total
Warrant liability	$	—	$	—	$	372	$	372
Contingent value rights	$	—	$	—	$	60	$	60
Contingent consideration	$	—	$	—	$	29,114	$	29,114
Put option liability	$	—	$	—	$	3,261	$	3,261

Schedule of Unobservable Inputs to Calculate Fair Value of Liabilities Classified as Level 3 Liabilities

Due to the unobservable inputs needed to calculate the fair value of these balances, these liabilities are classified as Level 3 liabilities. The following is a reconciliation of the beginning and ending balances for the nine-month period ended September 30, 2020 for assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):

Warrant liability
Beginning balance	$	372
Issuances		—
Exercises		—
Change in fair value		31
Ending balance	$	403
Contingent value rights
Beginning balance	$	60
Issuances		—
Exercises		—
Change in fair value		(60	)
Ending balance	$	—
Put option liability
Beginning balance	$	3,261
Additions		3,389
Ending balance	$	6,650

Contingent consideration
Beginning balance	$	29,114
Additions		—
Changes in fair value		(1,944	)
Accretion		2,901
Payments		—
Ending balance	$	30,071