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Note 3 - Business Combination - Allocation of the Purchase Price to the Fair Value of the Respective Assets and Liabilities Acquired (Details) - USD ($)
$ in Thousands
12 Months Ended
Feb. 13, 2018
Dec. 31, 2019
Dec. 31, 2018
Cash and cash equivalents     $ 25,525
Accounts receivable     14,666
Prepaid expenses     436
Property and equipment     170
Intangible assets:      
Developed technology (1) [1]     22,100
In-process research and development (2) [2]     1,600
Total assets     64,497
Accounts payable     (3,304)
Other current liabilities     (6,744)
Liability related to the sale of future royalties     (15,900)
Net assets acquired     38,549
Purchase price $ (31,789)   (31,789)
Bargain purchase gain (3)   6,760 [3]
Previously Reported [Member]      
Cash and cash equivalents 25,525    
Accounts receivable 14,666    
Prepaid expenses 446    
Property and equipment 170    
Intangible assets:      
Developed technology (1) [1] 22,400    
In-process research and development (2) [2] 1,600    
Total assets 64,807    
Accounts payable (3,379)    
Other current liabilities (6,351)    
Liability related to the sale of future royalties (16,300)    
Net assets acquired 38,777    
Purchase price (31,789)    
Bargain purchase gain (3) [3] $ 6,988    
Restatement Adjustment [Member]      
Cash and cash equivalents    
Accounts receivable    
Prepaid expenses     (10)
Property and equipment    
Intangible assets:      
Developed technology (1) [1]     (300)
In-process research and development (2) [2]    
Total assets     (310)
Accounts payable     75
Other current liabilities     (393)
Liability related to the sale of future royalties     400
Net assets acquired     (228)
Purchase price    
Bargain purchase gain (3) [3]     $ (228)
[1] Developed technology comprises Inavir and Relenza, both influenza vaccines on which the Company is presently receiving royalty revenue, which, based on valuations prepared by an independent third party based on estimated discounted cash flows based on probability-weighted future development expenditures and revenue streams provided by the Company's management, are being amortized on a straight-line basis over the estimated periods of future royalties of 11.75 and 1.3 years, respectively.
[2] In-process research and development (see Note 5) related to teslexivir, or BTA074, a direct-acting antiviral that, at the time of the Merger, was being actively developed as a treatment for genital warts. The valuation was prepared by an independent third party based on estimated discounted cash flows based on probability-weighted future development expenditures and revenue streams provided by the Company's management.
[3] The bargain purchase gain represents the excess of the fair value of tangible and identified intangible assets acquired, less liabilities assumed, over the purchase price.