Collaboration Agreement	3 Months Ended
Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Collaboration Agreement	3. Collaboration Agreement Background In October 2020, the Company entered into a License Agreement (the “Roche License Agreement”) with F. Hoffmann-LaRoche Ltd. and Genentech, Inc. (together, “Roche”) under which the Company granted an exclusive license for certain development and commercialization rights related to bemnifosbuvir outside of the United States (other than for certain HCV uses) to Roche. On November 12, 2021, Roche provided the Company with a notice of termination of the Roche License Agreement which became effective in February 2022. Upon termination, the rights and licenses granted by the Company to Roche under the Roche License Agreement were returned to the Company, resulting in the Company having all rights to continue the clinical development and future commercialization of bemnifosbuvir worldwide. Global development plan activities and related cost sharing between the parties continued through the effective date of the termination. The activities undertaken as a part of the global development plan were accounted for under ASC 808. Expenses incurred and reimbursements made or received from Roche were accounted for pursuant to ASC 730, Research and Development. As such, the Company was expensing costs as incurred, including any reimbursements made to Roche, and recognizing reimbursement received from Roche as a reduction of research and development expense through the effective date of the termination. For the three months ended March 31, 2022, costs reimbursable by Roche, which are reflected as a reduction to research and development expenses were $845. The Company recorded research and development expense of $9,578 during the three months ended March 31, 2022, related to its share of costs incurred by Roche. The Company recorded a credit to research and development expense of $1,000 for the three months ended March 31, 2023. The credit recorded represents a change in estimate as a result of close out activities and related reporting of amounts incurred by Roche associated with the global development plan. Included in prepaid expenses and other current assets as of March 31, 2023 is a net balance due from Roche of $1,000.

Collaboration Agreement

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

3. Collaboration Agreement

Background

In October 2020, the Company entered into a License Agreement (the “Roche License Agreement”) with F. Hoffmann-LaRoche Ltd. and Genentech, Inc. (together, “Roche”) under which the Company granted an exclusive license for certain development and commercialization rights related to bemnifosbuvir outside of the United States (other than for certain HCV uses) to Roche.

On November 12, 2021, Roche provided the Company with a notice of termination of the Roche License Agreement which became effective in February 2022. Upon termination, the rights and licenses granted by the Company to Roche under the Roche License Agreement were returned to the Company, resulting in the Company having all rights to continue the clinical development and future commercialization of bemnifosbuvir worldwide. Global development plan activities and related cost sharing between the parties continued through the effective date of the termination.

The activities undertaken as a part of the global development plan were accounted for under ASC 808. Expenses incurred and reimbursements made or received from Roche were accounted for pursuant to ASC 730, Research and Development. As such, the Company was expensing costs as incurred, including any reimbursements made to Roche, and recognizing reimbursement received from Roche as a reduction of research and development expense through the effective date of the termination.

For the three months ended March 31, 2022, costs reimbursable by Roche, which are reflected as a reduction to research and development expenses were $845. The Company recorded research and development expense of $9,578 during the three months ended March 31, 2022, related to its share of costs incurred by Roche.

The Company recorded a credit to research and development expense of $1,000 for the three months ended March 31, 2023. The credit recorded represents a change in estimate as a result of close out activities and related reporting of amounts incurred by Roche associated with the global development plan. Included in prepaid expenses and other current assets as of March 31, 2023 is a net balance due from Roche of $1,000.