Significant Accounting Policies [Text Block] | 1. Amyris, Inc. (Amyris or the Company) is a leading industrial biotechnology company that applies its technology platform to engineer, manufacture and sell high performance, natural, sustainably sourced products into the Health & Wellness, Clean Beauty, and Flavors & Fragrances markets. The Company's proven technology platform enables the Company to rapidly engineer microbes and use them as catalysts to metabolize renewable, plant-sourced sugars into large volume, high-value ingredients. The Company's biotechnology platform and industrial fermentation process replace existing complex and expensive manufacturing processes. The Company has successfully used its technology to develop and produce five The Company believes that industrial synthetic biology represents a third On December 28, 2017, 1 $33.0 $12.6 $56.9 $5.7 Concurrent with the sale of Amyris Brasil, the Company and DSM entered into a series of commercial agreements including (i) a license agreement to DSM of its farnesene product for DSM to use in the Vitamin E, lubricant, and flavor and fragrance markets; (ii) a value share agreement that DSM will pay the Company specified royalties representing a portion of the profit on the sale of Vitamin E produced from farnesene under the Nenter Supply Agreement assigned to DSM; (iii) a performance agreement for the Company to perform research and development to optimize farnesene for production and sale of farnesene products; and (iv) a transition services agreement for the Company to provide finance, legal, logistics, and human resource services to support the Brotas 1 six six $27.5 $15.0 2018 2019. $17.8 10, 10 December 31, 2017 ( 10 $25.0 4, 10 The accompanying unaudited condensed consolidated financial statements of Amyris, Inc. should be read in conjunction with the audited consolidated financial statements and notes thereto included in 10 December 31, 2017 10 10 X. not not Liquidity The Company has incurred significant operating losses since its inception and expects to continue to incur losses and negative cash flows from operations for at least the next 12 March 31, 2018, $60.8 $59.6 December 31, 2017 $1.3 As of March 31, 2018, $27.4 $163.1 $61.4 $22.5 May 31, 2019 $161.7 $11.0 Cash and cash equivalents of $24.1 March 31, 2018, April 12, 2018 ( 14, not one one not 12 12 third 2018, 2 may may not Significant Accounting Policies Note 1, Basis of Presentation and Summary of Significant Accounting Policies 10 606 606” Revenue from Contracts with Customers 2016 01, Financial Instruments-Overall (Subtopic 825 10 no three March 31, 2018. Revenue Recognition The Company recognizes revenue from the sale of renewable products, licenses of and royalties from intellectual property, and grants and collaborative research and development services. Revenue is measured based on the consideration specified in a contract with a customer and recognized when, or as, the Company satisfies a performance obligation by transferring control over a product or service to a customer. The Company accounts for a contract when it has approval and commitment to perform from both parties, the rights of the parties are identified, payment terms are established, the contract has commercial substance and collectability of the consideration is probable. Changes to contracts are assessed for whether they represent a modification or should be accounted for as a new contract. The Company considers the following indicators among others when determining whether it is acting as a principal in the transaction and recording revenue on a gross basis: (i) the Company is primarily responsible for fulfilling the promise to provide the specified goods or service, (ii) the Company has inventory risk before the specified good or service has been transferred to a customer or after transfer of control to the customer and (iii) the Company has discretion in establishing the price for the specified good or service. If a transaction does not The Company’s significant contracts and contractual terms with its customers are presented in Note 10, 8 10 The Company recognizes revenue when control has passed to the customer. The following indicators are evaluated in determining when control has passed to the customer: (i) the Company has a right to payment for the product or service, (ii) the customer has legal title to the product, (iii) the Company has transferred physical possession of the product to the customer, (iv) the customer has the significant risk and rewards of ownership of the product and (v) the customer has accepted the product. The Company’s renewable products are delivered to customers from the Company’s facilities with shipping terms typically specifying F.O.B. shipping point. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company's contracts may The following is a description of the principal goods and services from which the Company generates revenue. Renewable Product Sales Revenues from renewable product sales are recognized as a distinct performance obligation on a gross basis as the Company is acting as a principal in these transactions, with the selling price to the customer recorded net of discounts and allowances. Revenues are recognized at a point in time when control has passed to the customer, which typically is upon the renewable products leaving the Company’s facilities with the first may not not not two not Licenses and Royalties Licensing of Intellectual Property: Royalties from Licensing of Intellectual Property: When the Company’s intellectual property license is the only performance obligation, or it is the predominant performance obligation in arrangements with multiple performance obligations, the Company applies the sales-based royalty exception and revenue is estimated and recognized at a point in time when the licensee’s product sales occur. Estimates of sales-based royalty revenues are made using the most likely outcome method, which is the single amount in a range of possible amounts derived from the licensee’s historical sales volumes and sales prices of its products and recent commodity market pricing data and trends. When the Company’s intellectual property license is not not Grants and Collaborative Research and Development Services Collaborative Research and Development Services: one Collaboration agreements are evaluated at inception to determine whether the intellectual property licenses represent distinct performance obligations separate from the research and development services. If the licenses are determined to be distinct, the non-refundable upfront license fee is recognized as revenue at a point in time when the license is transferred to the licensee and the licensee is able to use and benefit from the license while the research and development service fees are recognized over time as the performance obligations are satisfied. The research and development service fees represent variable consideration. Estimates of the amount of variable consideration to include in the transaction price are made using the expected value method, which is the sum of probability-weighted amounts in a range of possible amounts. The Company only includes an amount of variable consideration in the transaction price to the extent it is probable that a significant reversal in the cumulative revenue recognized will not Collaboration agreements that include milestone payments are evaluated at inception to determine whether the milestone events are considered probable of achievement and estimates are made of the amount of the milestone payments to include in the transaction price using the most likely amount method which is the single amount in a range of possible amounts. If it is probable that a significant revenue reversal will not The Company generally invoices its collaborators on a monthly or quarterly basis, or upon the completion of the effort or achievement of a milestone, based on the terms of each agreement. Deferred revenue arises from amounts received in advance of performing the research and development activities and is recognized as revenue in future periods as the performance obligations are satisfied. Grants: The milestone payments are evaluated at inception to determine whether the milestone events are considered probable of achievement and estimates are made of the amount of the milestone payments to include in the transaction price using the most likely amount method which is the single amount in a range of possible amounts. If it is probable that a significant revenue reversal will not Disaggregation of Revenue Revenue for the three March 31, 2018 2017, 10, The following table presents revenue by major product and service, as well as, by primary geographical market and is based on the location of the customer: Three Months Ended March 31, (In thousands) 2018 2017 Renewable Products Licenses and Royalties Grants and Collaborations Total Renewable Products Licenses and Royalties Grants and Collaborations Total United States $ 1,962 $ — $ 1,208 $ 3,170 $ 1,096 $ 10 $ 1,990 $ 3,096 Europe 2,434 11,437 3,500 17,371 2,558 245 2,573 5,376 Asia 678 — 1,000 1,678 4,308 125 4,433 Brazil 5 — 658 663 19 19 Other 116 — — 116 56 56 $ 5,195 $ 11,437 $ 6,366 $ 22,998 $ 8,037 $ 255 $ 4,688 $ 12,980 The following table presents the amounts by which revenue is affected in the current reporting period by the application of ASC 606 No 606. Three Months Ended March 31, 2018 (In thousands) As Reported Adjustments Amounts Without the Adoption of ASC 606 Renewable products $ 5,195 $ — $ 5,195 Licenses and royalties 11,437 (11,437 ) — Grants and collaborations 6,366 444 6,810 Total revenue from all customers $ 22,998 $ (10,993 ) $ 12,005 The Company’s accounting policy under the legacy revenue recognition guidance of ASC 605 1, 8 10 Contract Assets, Contract Liabilities, and Accounts Receivable When a contract results in revenue being recognized in excess of the amount the Company has invoiced or has the right to invoice to the customer, a contract asset is recognized. Contract assets are transferred to accounts receivable, net when the rights to the consideration become unconditional. Contract assets are presented as Unbilled receivables on the consolidated balance sheets. Contract liabilities consist of payments received from customers, or such consideration that is contractually due, in advance of providing the product or performing services such that control has not Trade receivables related to revenue from contracts with customers are included in accounts receivable on the consolidated balance sheets, net of the allowance for doubtful accounts. Trade accounts receivable are recorded at the point of renewable product sale or in accordance with the contractual payment terms for licenses and royalties, and grants and collaborative research and development services for the amount payable by the customer to the Company for sale of goods or the performance of services. Contract Balances The following table provides information about unbilled receivables, deferred revenue, and accounts receivable from contracts with customers: (In thousands) March 31, 2018 December 31, 2017 Unbilled receivables, current $ 9,247 $ 9,340 Unbilled receivables, noncurrent $ 7,940 $ 7,940 Deferred revenue, current $ 6,466 $ 4,880 Deferred revenue, noncurrent $ — (1) $ — (1) Accounts receivable, net $ 25,730 $ 24,281 ( 1 $0.4 Unbilled receivables, current and noncurrent, relate to the Company’s right to consideration from DSM for minimum future royalties. The Company’s right to cash receipt for these minimum royalty amounts occurs on or before December 31, 2018 December 31, 2019, Deferred revenue, current increased by $1.6 March 31, 2018 $0.8 606 January 1, 2018 three March 31, 2018. $1.7 three March 31, 2018 Costs to Obtain and Fulfill a Contract We generally do not Remaining Performance Obligations The following table provides information of the estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) based on the Company's existing agreements with customers as of March 31, 2018. (In thousands) March 31, 2018 Remaining 2018 $ 7,197 2019 8,865 2020 7,656 2021 and thereafter 828 $ 24,546 In accordance with the disclosure provisions of ASC 606, one For descriptions of the Company's other significant accounting policies, see the Company's Annual Report on Form 10 December 31, 2017. Recent Accounting Pronouncements (a) Recent Accounting Standards Pronouncements or Updates Recently Adopted In the three March 31, 2018, Revenue Recognition 606 January 1, 2018. 606 606 not January 1, 2018. not 605, The Company applied ASC 606 January 1, 2018, The cumulative effect of initially applying ASC 606 January 1, 2018 $0.8 $0.8 606 605. not Financial Instruments January 2016, 2016 01, Financial Instruments-Overall (Subtopic 825 10 2016 01 January 1, 2018 $1.4 January 1, 2018 January 1, 2018 Classification of Cash Flow Elements August 2016, 2016 15, Statement of Cash Flows (Topic 230 2016 15 2016 15, 2016 15 January 1, 2018 2016 15, Restricted Cash in Statement of Cash Flows November 2016, 2016 18, Statement of Cash Flows (Topic 230 January 1, 2018 2016 18 Derecognition of Nonfinancial Assets February 2017, 2017 05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610 20 606 not 1 not not not 2 not January 1, 2018 not (b) Recent Accounting Standards Pronouncements or Updates Not Leases February 2016, 2016 02, Leases (Topic 842 first 2019 may Financial Instruments with "Down Round" Features July 2017, 2017 11, Earnings Per Share (Topic 260 480 815 no first 2019 Use of Estimates The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates, and such differences may Reclassifications Certain prior period amounts have been reclassified to conform to the current period presentation in the Company’s condensed consolidated financial statements and the accompanying notes to the condensed consolidated financial statements. The condensed consolidated statements of operations previously presented license fee revenue in combination with grants and collaborations revenue, and royalties (formerly referred to as “value share”) were previously presented in combination with renewable products revenue. Licenses and royalties revenue is presented as a separate line within the condensed consolidated statements of operations. The reclassifications reflect the growth in the Company’s business model of licensing its technology and earning royalties from customers utilizing the Company’s technology in the products it produces and sells. The reclassifications had no |