Rendering

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126 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
(http://acurapharm.com/role/SummaryOfSignificantAccountingPoliciesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0000786947 (http://www.sec.gov/CIK)
Accounting Policies [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Accounting Policies [Abstract]
 
Concentration of Risk, by Risk Factor
Sales to certain of our customers during 2016 and 2015 accounting for 10% or more of our annual product sales, whether the product shipment was recognized immediately as a sales or as a deferred sale, is presented below. Sales to customers designated with an ” * ”  accounted for less than 10% of our annual product sales.
   
Customer
 
2016
 
2015
 
Rite Aid Corporation
 
 
55
%
 
54
%
Cardinal Health, Inc.
 
 
13
%
 
14
%
McKesson Corporation
 
 
10
%
 
*
 
 
Trade accounts receivable from certain of our customers at December 31, 2016 and 2015 accounting for 10% or more of our gross accounts receivable is presented below. Trade accounts receivable from customers designated with an ” ** ” accounted for less than 10% of our gross trade accounts receivable.
 
Customer
 
2016
 
2015
 
AmerisourceBergen Corporation
 
 
35
%
 
**
 
McKesson Corporation
 
 
24
%
 
11
%
Cardinal Health, Inc.
 
 
19
%
 
**
 
The Kroger Co.
 
 
18
%
 
**
 
Rite Aid Corporation
 
 
**
 
 
68
%
  
Estimated Lives of Major Classification of Depreciable Assets
The estimated useful lives of the major classification of depreciable assets are:
 
Building and improvements
 
 
10 - 40 years
 
Land and improvements
 
 
20 - 40 years
 
Machinery and equipment
 
 
  7 - 10 years
 
Scientific equipment
 
 
  5 - 10 years
 
Computer hardware and software
 
 
  3 - 10 years
 
  
Non-Cash Share-Based Compensation Expense
 
Our share-based compensation expense recognized in the Company’s results of operations from all types of instruments issued comprised the following (in thousands):
 
 
 
Year ended
 
 
 
December 31,
 
 
 
2016
 
2015
 
Research and development:
 
 
 
 
 
 
 
Stock option awards
 
$
167
 
$
158
 
RSU awards
 
 
-
 
 
-
 
 
 
$
167
 
$
158
 
 
 
 
 
 
 
 
 
Selling, general and administrative:
 
 
 
 
 
 
 
Stock option awards
 
 
301
 
 
384
 
RSU awards
 
 
143
 
 
95
 
 
 
$
444
 
$
479
 
 
 
 
 
 
 
 
 
Total share-based compensation expense
 
$
611
 
$
637
 
  
Computation of Diluted Earnings (loss) Per Share
A reconciliation of the numerators and denominators of basic and diluted EPS consisted of the following (in thousands, except per share data):
 
 
 
Years ended December 31,
 
 
 
2016
 
2015
 
EPS – basic
 
 
 
 
 
 
 
Numerator: net loss
 
$
(7,388)
 
$
(4,989)
 
Denominator (weighted):
 
 
 
 
 
 
 
Common shares
 
 
11,834
 
 
10,777
 
Vested RSUs
 
 
36
 
 
19
 
Basic weighted average shares outstanding
 
 
11,870
 
 
10,796
 
EPS - basic
 
$
(0.62)
 
$
(0.46)
 
 
 
 
 
 
 
 
 
EPS – assuming dilution
 
 
 
 
 
 
 
Numerator: net loss
 
$
(7,388)
 
$
(4,989)
 
Denominator (weighted):
 
 
 
 
 
 
 
Common shares
 
 
11,834
 
 
10,777
 
Vested RSUs
 
 
36
 
 
19
 
Stock options
 
 
-
 
 
-
 
Common stock warrants
 
 
-
 
 
-
 
Diluted weighted average shares outstanding
 
 
11,870
 
 
10,796
 
EPS - diluted
 
$
(0.62)
 
$
(0.46)
 
 
 
 
 
 
 
 
 
Excluded dilutive securities:
 
 
 
 
 
 
 
Common stock issuable (non weighted):
 
 
 
 
 
 
 
Stock options
 
 
1,397
 
 
1,198
 
Common stock warrants
 
 
60
 
 
60
 
Total excluded potentially dilutive shares
 
 
1,457
 
 
1,258