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Inventory

3 Months Ended

Mar. 31, 2015

BioTime held $286,513 and $253,227 of inventory of finished products on-site at its corporate headquarters in Alameda, California at March 31, 2015 and December 31, 2014, respectively. Finished goods products of $12,795 were held by a third party on consignment at March 31, 2015 and December 31, 2014.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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