Critical Accounting Policies
|9 Months Ended|
Sep. 30, 2016
|Critical Accounting Policies||
2. Critical Accounting Policies
Research and development expenses
Research and development expenses are charged to the statement of operations as incurred. Research and development expenses are comprised of costs incurred in performing research and development activities, including salaries and benefits, facilities costs, pre-clinical and clinical costs, contract services, consulting, depreciation and amortization expense, and other related costs. Costs associated with acquired technology, in the form of upfront fees or milestone payments, are charged to research and development expense as incurred.