Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2021

Summary of significant accounting policies [Abstract]

Exchange Rates Used for Translation of Financial statements

The following exchange rates have been used for the translation of the financial statements of AC Immune USA:

	For the Years Ended December 31,
	2021		2020		2019
CHF/USD
Closing rate, USD 1		0.923		N/A		N/A
Average exchange rate, USD 1		0.929		N/A		N/A

Estimated Lease Term by Right-of-use Asset Categories

The estimated lease term by right-of-use asset categories are as follows:

Buildings	5 years
Office equipment	5 years
IT equipment	5 years

Estimated useful life

Depreciation is calculated using a straight-line method to write off the cost of each asset to its residual value over its estimated useful life as follows:

IT equipment	3 years
Laboratory equipment	5 years
Leasehold improvements/furniture	5 years