Serina Therapeutics (SER) 10-K/A 31 Mar 20 2019 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Mar. 16, 2020	Jun. 30, 2019
Document And Entity Information
Entity Registrant Name	AgeX Therapeutics, Inc.
Entity Central Index Key	0001708599
Document Type	10-K/A
Document Period End Date	Dec. 31, 2019
Amendment Flag	true
Amendment Description	The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K for the year ended December 31, 2019 of AgeX Therapeutics, Inc. filed with the Securities and Exchange Commission on March 30, 2020 (the "Form 10-K") is to furnish Exhibits 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T. No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-K.
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Public Float			$ 56,400
Entity Common Stock, Shares Outstanding		37,656,415
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 2,352	$ 6,707
Accounts and grants receivable, net	363	131
Prepaid expenses and other current assets	1,339	1,015
Total current assets	4,054	7,853
Property and equipment, net	1,126	90
Deposits and other long-term assets	111	19
Intangible assets, net	2,151	2,709
TOTAL ASSETS	7,442	10,671
CURRENT LIABILITIES
Accounts payable and accrued liabilities	1,582	1,366
Related party payables, net	64	132
Deferred revenues	283	317
Right-of-use lease liability	428
Insurance premium liability and other current liabilities	940	625
Total current liabilities	3,297	2,440
Loan due to Juvenescence, net of debt issuance cost	1,528
TOTAL LIABILITIES	4,825	2,440
Commitments and contingencies (Note 8)
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value, authorized 5,000 shares; none issued and outstanding as of December 31, 2019 and 2018
Common stock, $0.0001 par value, 100,000 shares authorized; 37,649 and 35,830 shares issued and outstanding as of December 31, 2019 and 2018, respectively	4	4
Additional paid-in capital	88,353	81,499
Accumulated other comprehensive income (loss)	69	(2)
Accumulated deficit	(86,208)	(74,054)
AgeX Therapeutics, Inc. stockholders' equity	2,218	7,447
Noncontrolling interest	399	784
Total stockholders' equity	2,617	8,231
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 7,442	$ 10,671

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	37,649,000	35,830,000
Common stock, shares outstanding	37,649,000	35,830,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
REVENUES:
Total revenues	$ 1,728	$ 1,396
Cost of sales	(244)	(364)
Gross profit	1,484	1,032
OPERATING EXPENSES:
Research and development	5,904	5,830
Acquired in-process research and development		800
General and administrative	8,139	5,647
Total operating expenses	14,043	12,277
Loss from operations	(12,559)	(11,245)
OTHER INCOME, NET:
Interest income, net	29	116
Gain on sale of equity method investment in Ascendance		3,215
Other income, net	294	183
Total other income, net	323	3,514
NET LOSS BEFORE INCOME TAXES	(12,236)	(7,731)
Income tax provision	(148)
NET LOSS	(12,384)	(7,731)
Net loss attributable to noncontrolling interest	230	229
NET LOSS ATTRIBUTABLE TO AGEX	$ (12,154)	$ (7,502)
NET LOSS PER COMMON SHARE: BASIC AND DILUTED	$ (0.33)	$ (0.21)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING: BASIC AND DILUTED	37,271,000	34,914,000
Subscription and Advertisement Revenues [Member]
REVENUES:
Total revenues	$ 1,332	$ 1,227
Grant Revenues [Member]
REVENUES:
Total revenues	180	20
Other Revenues [Member]
REVENUES:
Total revenues	$ 216	$ 149

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
NET LOSS	$ (12,384)	$ (7,731)
Other comprehensive income/(expense), net of tax:
Foreign currency translation adjustments	71	(70)
COMPREHENSIVE LOSS	(12,313)	(7,801)
Less: Comprehensive loss attributable to noncontrolling interest	230	229
COMPREHENSIVE LOSS ATTRIBUTABLE TO AGEX COMMON STOCKHOLDERS	$ (12,083)	$ (7,572)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Noncontrolling Interest [Member]	Accumulated Other Comprehensive Income / (Loss) [Member]	Total
Beginning Balance at Dec. 31, 2017	$ 3	$ 73,761	$ (66,552)	$ 1,039	$ 68	$ 8,319
Beginning Balance, shares at Dec. 31, 2017	33,750,000
Issuance of shares	$ 1	4,999				5,000
Issuance of shares, shares	2,000,000
Issuance of shares to acquire in-process research and development		240				240
Issuance of shares to acquire in-process research and development, shares	80,000
Sale of warrants		1,000				1,000
Stock-based compensation		1,285				1,285
Stock-based compensation allocated from Lineage		184				184
Stock-based compensation in subsidiaries				4		4
Transactions with noncontrolling interests		30		(30)
Foreign currency translation adjustment					(70)	(70)
Net loss			(7,502)	(229)		(7,731)
Ending Balance at Dec. 31, 2018	$ 4	81,499	(74,054)	784	(2)	8,231
Ending Balance, shares at Dec. 31, 2018	35,830,000
Stock-based compensation		1,907				1,907
Stock-based compensation allocated from Lineage
Foreign currency translation adjustment					71	71
Issuance of common stock from exercise of warrants		4,500				4,500
Issuance of common stock from exercise of warrants, shares	1,800,000
Issuance of common stock to Juvenescence		56				56
Issuance of common stock to Juvenescence, shares	19,000
Issuance of warrants to Juvenescence		236				236
Lapse of subsidiary options		155		(155)
Net loss			(12,154)	(230)		(12,384)
Ending Balance at Dec. 31, 2019	$ 4	$ 88,353	$ (86,208)	$ 399	$ 69	$ 2,617
Ending Balance, shares at Dec. 31, 2019	37,649,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to AgeX	$ (12,154)	$ (7,502)
Net loss attributable to noncontrolling interest	(230)	(229)
Adjustments to reconcile net loss attributable to AgeX to net cash used in operating activities:
Gain on sale of equity method investment in Ascendance	(354)	(3,215)
Acquired in-process research and development		800
Depreciation expense	91	58
Amortization of intangible assets	558	477
Amortization of right-of-use asset	302
Amortization of debt issuance cost	54
Stock-based compensation	1,907	1,285
Stock-based compensation allocated from Lineage		184
Subsidiary stock-based compensation		4
Foreign currency remeasurement gain (loss) and other	76	(68)
Changes in operating assets and liabilities:
Accounts receivable and other receivables	(232)	(24)
Prepaid expenses and other current assets	473	(219)
Accounts payable and accrued liabilities	169	648
Related party payables	(68)	(128)
Insurance premium liability	(599)	(74)
Deferred revenues	(34)	137
Other current liabilities	(119)	(129)
Net cash used in operating activities	(10,160)	(7,995)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from the sale of equity method investment in Ascendance	354	3,215
Purchase of in-process research and development		(1,872)
Security deposit (paid) received and other, net	(74)	5
Purchase of equipment and other	(641)	(21)
Net cash (used in) provided by investing activities	(361)	1,327
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock		5,000
Proceeds from sale of warrants		1,000
Proceeds from exercise of warrants	4,500
Draw down on loan facility from Juvenescence	1,800
Repayment of financing liability	(35)
Net cash provided by financing activities	6,265	6,000
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	1
NET INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(4,255)	(668)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Beginning of year	6,707	7,375
End of year	2,452	6,707
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the year for interest	12	11
SUPPLEMENTAL SCHEDULE OF NONCASH FINANCING AND INVESTING ACTIVITIES:
Issuance of common stock to Juvenescence (Note 4)	56
Issuance of warrants to Juvenescence (Note 4)	236
Issuance of common stock for acquired in-process research and development		$ 240

Organization, Basis of Presenta

Organization, Basis of Presentation and Liquidity	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Basis of Presentation and Liquidity	1. Organization, Basis of Presentation and Liquidity AgeX Therapeutics, Inc. (“AgeX”) was incorporated in January 2017 in the state of Delaware as a subsidiary of Lineage Cell Therapeutics, Inc. (“Lineage,” formerly known as BioTime, Inc.), a publicly traded, clinical-stage biotechnology company. AgeX is a biotechnology company focused on the development and commercialization of novel therapeutics targeting human aging and degenerative diseases. AgeX’s initial discovery and pre-clinical programs focus on utilizing brown adipose tissue (“brown fat”) in targeting diabetes, obesity, and heart disease; and induced tissue regeneration (“iTR”) in utilizing the human body’s own abilities to scarlessly regenerate tissue damaged from age or trauma. AgeX may also pursue other early-stage pre-clinical programs. AgeX is an “emerging growth company” as defined in the Jumpstart our Business Startups Act of 2012. Lineage’s sale of significant ownership interest in AgeX to Juvenescence On November 28, 2018 (the “Distribution Date”), Lineage distributed to its shareholders, on a pro rata basis, 12,697,028 shares of the AgeX common stock it then held (the “Distribution”). Immediately after the Distribution, Lineage retained 1,718,972 shares of AgeX common stock, representing approximately 4.8% of the common stock then issued and outstanding. Following the Distribution, AgeX common stock began publicly trading on the NYSE American under the symbol “AGE” (see Notes 4, 7 and 9). Going Concern and Liquidity – AgeX has made certain adjustments to its operating plans and budgets to reduce its projected cash expenditures in order to extend the period over which it can continue its operations with its available cash resources. Some of these adjustments will entail the deferral of certain work on the development of AgeX’s product candidates and technologies, which is likely to delay progress in those research and development efforts. Notwithstanding those adjustments, based on AgeX’s most recent projected cash flows AgeX believes that its cash and cash equivalents of $2.4 million as of December 31, 2019 and the remaining $0.2 million that AgeX subsequently drew under the loan facility from Juvenescence discussed in Note 4, plus the loan facility by Juvenescence to advance up to $8.0 million to AgeX for operating capital discussed in Note 9, would not be sufficient to satisfy AgeX’s anticipated operating and other funding requirements for the next twelve months from the issuance of these consolidated financial statements. These conditions raise substantial doubt about AgeX’s ability to continue as a going concern. AgeX will need to obtain substantial additional funding in connection with its continuing operations after that date. If AgeX is unable to raise capital when needed, AgeX would be forced to further delay, reduce or eliminate its research and development programs. Basis of presentation – The consolidated financial statements of AgeX are presented in accordance with U.S. generally accepted accounting principles (“GAAP”). Through September 30, 2019, to the extent AgeX did not have its own employees or facilities for its operations, Lineage or Lineage commonly controlled and consolidated subsidiaries provided certain employees for administrative or operational services, including laboratory space and administrative facilities, as necessary, for the benefit of AgeX, under the Shared Facilities Agreement. Lineage allocated expenses such as salaries and payroll related expenses incurred and paid on behalf of AgeX based on the amount of time that particular employees devoted to AgeX affairs. Other expenses such as legal, accounting and financial reporting, marketing, and travel expenses were allocated to AgeX to the extent that those expenses were incurred by or on behalf of AgeX. Lineage also allocated certain overhead expenses such as rent and utilities, property taxes, insurance, laboratory expenses and supplies, telecommunications and other indirect expenses. These allocations were made based upon activity-based allocation drivers such as time spent, percentage of square feet of office or laboratory space used, headcount and percentage of personnel devoted to AgeX’s operations or management. Management evaluated the appropriateness of the allocations on a periodic basis and believes that this basis for allocation was reasonable. AgeX terminated the Shared Facilities Agreement effective September 30, 2019. Principles of consolidation – As of and for the years ended December 31, 2019 and 2018, AgeX consolidated ReCyte Therapeutics, Inc. (“ReCyte Therapeutics”), LifeMap Sciences, Inc. (“LifeMap Sciences”), and LifeMap Sciences, Ltd. (Israel) and included the historical expenses of certain former Lineage research and development departments (see Note 4). As of and for the year ended December 31, 2019, AgeX consolidated the following subsidiaries: Subsidiary Field of Business AgeX Ownership Country ReCyte Therapeutics Early stage pre-clinical research and development involved in stem cell-derived endothelial and cardiovascular related progenitor cells for the treatment of vascular disorders, and ischemic conditions 94.8% USA LifeMap Sciences (1) Biomedical, gene and disease databases and tools 81.7% USA (1) LifeMap Sciences includes LifeMap Sciences, Inc. and its wholly-owned subsidiary LifeMap Sciences, Ltd. an Israeli company. All material intercompany accounts and transactions between AgeX and its subsidiaries have been eliminated in consolidation. Use of estimates – Reclassifications

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Going concern assessment – Cash and cash equivalents Concentrations of credit risk Fair value measurements Fair Value Measurements and Disclosures ● Level 1 – Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 – Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 – Inputs to the valuation methodology are unobservable; that reflect management’s own assumptions about the assumptions market participants would make and significant to the fair value. In determining fair value, AgeX utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible, and also considers counterparty credit risk in its assessment of fair value. For the periods presented, AgeX has no financial assets or liabilities recorded at fair value on a recurring basis, except for cash and cash equivalents primarily consisting of money market funds. These assets are measured at fair value using the period-end quoted market prices as a Level 1 input. The carrying amounts of accounts receivable, net, prepaid expenses and other current assets, related party amounts due to affiliates, accounts payable, accrued liabilities and other current liabilities approximate fair values because of the short-term nature of these items. Accounts receivable, net – Equipment and furniture, net Long-lived intangible assets Impairment of long-lived assets – Transactions with noncontrolling interests of subsidiaries – Consolidation – Other Presentation Matters, Research and development – General and administrative Foreign currency translation and other comprehensive income or loss, foreign currency transaction gains and losses – For transactions denominated in other than the functional currency of AgeX or its subsidiaries, AgeX recognizes transaction gains and losses in the consolidated statements of operations and classifies the gain or loss based on the nature of the item that generated it. The majority of AgeX’s foreign currency transaction gains and losses were generated by LifeMap Sciences Ltd.’s intercompany payable due to LifeMap Sciences , Income taxes – Income Taxes However, the net operating losses and research and development credits generated before August 17, 2017, the contribution date to AgeX, will remain as tax attributes of Lineage (see Note 7). In general, net operating losses and other tax credit carryforwards generated by legal entities in a consolidated federal tax group or a combined state tax group, collectively “the tax group”, are available to other members of the tax group depending on the nature of the transaction that a member may enter into while still in the tax group. However, under the Tax Matters Agreement between Lineage and AgeX entered into on August 17, 2017, any use of a member’s net operating loss and other tax credit carryforwards by the other member is subject to reimbursement by the benefiting member for the actual tax benefit realized. Since the August 30, 2018 deconsolidation of AgeX and to date, neither Lineage nor AgeX has used the tax attributes of the other. AgeX accounts for income taxes in accordance with ASC 740, which prescribes the use of the asset and liability method, whereby deferred tax asset or liability account balances are calculated at the balance sheet date using current tax laws and enacted rates in effect. Valuation allowances are established when necessary to reduce deferred tax assets when it is more likely than not that a portion or all of the deferred tax assets will not be realized. AgeX’s judgments, estimates and projections regarding future taxable income may change over time due to changes, among other factors, in market conditions, changes in tax laws, and tax planning strategies. If AgeX’s assumptions and consequently its estimates change in the future, the valuation allowance may be increased or decreased, which may have a material impact on AgeX’s consolidated financial statements. The guidance also prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not sustainable upon examination by taxing authorities. AgeX recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2019 and 2018. AgeX does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. AgeX is currently unaware of any tax issues under review. On December 22, 2017, the United States enacted major federal tax reform legislation, Public Law No. 115-97, commonly referred to as the 2017 Tax Cuts and Jobs Act (“2017 Tax Act”), which enacted a broad range of changes to the Internal Revenue Code. Changes to taxes on corporations impacted by the 2017 Tax Act include, but not limited to, lowering the U.S. federal tax rates to a 21% flat tax rate, eliminating the corporate alternative minimum tax (“AMT”), imposing additional limitations on the deductibility of interest and net operating losses, allowing any net operating loss (“NOLs”) generated in tax years ending after December 31, 2017 to be carried forward indefinitely and generally repealing carrybacks, reducing the maximum deduction for NOL carryforwards arising in tax years beginning after 2017 to a percentage of the taxpayer’s taxable income, and allowing for additional expensing of certain capital expenditures. The 2017 Tax Act also puts into effect a number of changes impacting operations outside of the United States including, but not limited to, the imposition of a one-time tax “deemed repatriation” on accumulated offshore earnings not previously subject to U.S. tax, and shifts the U.S taxation of multinational corporations from a worldwide system of taxation to a territorial system. ASC 740 requires the effects of changes in tax rates and laws on deferred tax balances (including the effects of the one-time transition tax) to be recognized in the period in which the legislation is enacted (see Note 7). On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to provide guidance for companies that are not able to complete their accounting for the income tax effects of the 2017 Tax Act in the period of enactment. SAB 118 allows AgeX to record provisional amounts during a measurement period not to extend beyond one year of the enactment date (see Note 7). AgeX applied the guidance in SAB 118 when accounting for the enactment-date effects of the 2017 Tax Act during the year ended December 31, 2018. As of December 31, 2018, AgeX completed its accounting for all the enactment-date income tax effects of the 2017 Tax Act further discussed in Note 7. Beginning in 2018, the 2017 Tax Act subjects a U.S. stockholder to tax on Global Intangible Low Tax Income (GILTI) earned by certain foreign subsidiaries. In general, GILTI is the excess of a U.S. shareholder’s total net foreign income over a deemed return on tangible assets. The provision further allows a deduction of 50% of GILTI, however this deduction is limited by the company’s pre-GILTI U.S. income. For 2018, AgeX included an immaterial amount of GILTI in U.S. gross income related to LifeMap Sciences, Ltd., which was fully offset by current year operating losses. For the year ended December 31, 2019, our foreign income inclusion was less than the deemed return on tangible assets, therefore no GILTI was included in income for 2019. Current interpretations under ASC 740 state that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense. AgeX has elected to account for GILTI as a current period expense when incurred. Stock-based compensation – Compensation – Stock Compensation AgeX estimates the fair value of employee stock-based payment awards on the grant-date and recognizes the resulting fair value, net of estimated forfeitures for grants prior to 2017, over the requisite service period. Upon adoption of Accounting Standards Update (“ASU”) 2016-09 on January 1, 2017 as further discussed below, forfeitures are accounted for as they occur instead of based on the number of awards that were expected to vest prior to adoption of ASU 2016-09. AgeX uses the Black-Scholes option pricing model for estimating the fair value of options granted under AgeX’s 2017 Equity Incentive Plan (the “Plan”). The fair value of each restricted stock grant, if any, is determined based on the value of the common stock granted or sold. AgeX has elected to treat stock-based payment awards with time-based service conditions as a single award and recognizes stock-based compensation on a straight-line basis over the requisite service period. Compensation expense for non-employee stock-based awards is recognized in accordance with ASC 718 (see Recently adopted accounting pronouncements below The Black-Scholes option pricing model requires AgeX to make certain assumptions including the fair value of the underlying common stock, the expected term, the expected volatility, the risk-free interest rate and the dividend yield (see Note 6). The fair value of the shares of common stock underlying the stock options has historically been determined by the Board of Directors. Because there was no public market for AgeX’s common stock prior to November 29, 2018, the Board of Directors determined the fair value of the common stock at the time of the grant of options prior to that date by considering a number of objective and subjective factors including contemporaneous sales of common stock to investors, valuation of comparable companies, operating and financial performance and general and industry-specific economic outlook, amongst other factors. The fair value was determined in accordance with applicable elements of the practice aid issued by the American Institute of Certified Public Accountants titled Valuation of Privately Held Company Equity Securities Issued as Compensation The expected term of employee stock options represents the weighted-average period that the stock options are expected to remain outstanding. AgeX estimates the expected term of options granted using the “simplified method” provided under Staff Accounting Bulletin, Topic 14 Because AgeX’s common stock had no publicly traded history prior to November 29, 2018, for the years ended December 31, 2019 and 2018, AgeX estimated the expected volatility using its own stock price volatility to the extent applicable or a combination of its stock price volatility and the stock price volatility of peer companies, for a period equal to the expected term of the options. The peer companies used include selected public companies within the biotechnology industry with comparable characteristics to AgeX, including similarity in size, lines of business, market capitalization, revenue and financial leverage. The risk-free interest rate assumption is based upon observed interest rates on the United States government securities appropriate for the expected term of AgeX’s stock options. The dividend yield assumption is based on AgeX’s history and expectation of dividend payouts. AgeX has never declared or paid any cash dividends on its common stock, and AgeX does not anticipate paying any cash dividends in the foreseeable future. All excess tax benefits and tax deficiencies from stock-based compensation awards accounted for under ASC 718 are recognized as an income tax benefit or expense, respectively, in the consolidated statements of operations. An excess income tax benefit arises when the tax deduction of a share-based award for income tax purposes exceeds the compensation cost recognized for financial reporting purposes and, a tax deficiency arises when the compensation cost exceeds the tax deduction. Stock-based compensation expense for the years ended December 31, 2019 and 2018 consists of stock-based compensation under the AgeX 2017 Equity Incentive Plan (Note 6) and stock-based compensation of AgeX’s subsidiaries that have their own stock option plans. As discussed above, certain of AgeX’s consolidated subsidiaries have their own share-based compensation plans. For share-based compensation awards granted by those privately-held consolidated subsidiaries under their respective equity plans, AgeX determines the fair value of the options granted under those plans using similar methodologies and assumptions AgeX used for its stock options discussed above. Although the fair value of stock options is determined in accordance with FASB guidance, changes in the assumptions and allocations can materially affect the estimated value and therefore the amount of compensation expense recognized in the consolidated financial statements. Segments – Basic and diluted net loss per share attributable to common stockholders For the years ended December 31, 2019 and 2018, because AgeX reported a net loss attributable to common stockholders, all potentially dilutive common stock, comprised of stock options, restricted stock units and warrants, is antidilutive. The following weighted average common stock equivalents were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been antidilutive (in thousands): Year Ended December 31, 2019 2018 Stock options 2,735 2,269 Warrants 58 2,000 Restricted stock units 41 - Revenue recognition During the first quarter of 2018, AgeX adopted FASB ASU 2014-09, Revenues from Contracts with Customers (Topic 606) AgeX recognizes revenue in a manner that depicts the transfer of control of a product or a service to a customer and reflects the amount of the consideration it expects to receive in exchange for such product or service. In doing so, AgeX follows a five-step approach: (i) identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations, and (v) recognize revenue when (or as) the customer obtains control of the product or service. AgeX considers the terms of a contract and all relevant facts and circumstances when applying the revenue recognition standard. AgeX applies the revenue recognition standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances. On January 1, 2018, the impact of the adoption and application of Topic 606 was immaterial, and no cumulative effect adjustment was made as of that date. In the applicable paragraphs below, AgeX has summarized its revenue recognition policies for its various revenue sources in accordance with Topic 606. Revenue recognition by source and geography The following table presents AgeX’s consolidated revenues disaggregated by source (in thousands). Year Ended December 31, REVENUES: 2019 2018 Subscription and advertisement revenues $ 1,332 $ 1,227 Service and other revenues 216 149 Grant revenues 180 20 Total revenues $ 1,728 $ 1,396 The following table presents consolidated revenues (in thousands), disaggregated by geography, based on the billing addresses of customers. Year Ended December 31, REVENUES: 2019 2018 United States $ 986 $ 813 Foreign 742 583 Total revenues $ 1,728 $ 1,396 Subscription and advertisement revenues ® ® LifeMap Sciences’ performance obligations for subscriptions include a license of intellectual property related to its genetic information packages and premium genetic information tools. These licenses are deemed functional licenses that provide customers with a “right to access” to LifeMap Sciences’ intellectual property during the subscription period and, accordingly, revenue is recognized over a period of time, which is generally the subscription period. Payments are typically received at the beginning of a subscription period and revenue is recognized according to the type of subscription sold. For subscription contracts in which the subscription term commences before a payment is due, LifeMap Sciences records an accounts receivable as the subscription is earned over time and bills the customer according to the contract terms. LifeMap Sciences continuously monitors collections and payments from customers and maintains a provision for estimated credit losses and uncollectible accounts based upon its historical experience and any specific customer collection issues that have been identified. Amounts determined to be uncollectible are written off against the allowance for doubtful accounts. LifeMap Sciences has not historically provided significant discounts, credits, concessions, or other incentives from the stated price in the contract as the prices are offered on a fixed fee basis for the type of subscription package being purchased. LifeMap Sciences may issue refunds only if the packages cease to be available for reasons beyond its control. In such an event, the customer will get a refund on a pro-rata basis. Both the customer and LifeMap Sciences expect the subscription packages to be available during the entire subscription period, and LifeMap Sciences has not experienced any significant issues with the availability of the product and has not issued any material refunds. Using the most likely amount method for estimating refunds under Topic 606, including historical experience, LifeMap Sciences determined that the single most likely amount of variable consideration for refunds is immaterial as LifeMap Sciences does not expect to pay any refunds. LifeMap Sciences’ performance obligations for advertising are overall advertising services and represent a series of distinct services. Contracts are typically less than a year in duration and the fees charged may include a combination of fixed and variable fees with the variable fees tied to click throughs to the customer’s products on their website. LifeMap Sciences allocates the variable consideration to each month the click through services occur and allocates the annual fee to the performance obligation period of the initial term of the contract because those amounts correspond to the value provided to the customer each month. For click-through advertising services, at the time the variable compensation is known and determinable, the service has been rendered. Revenue is recognized at that time. The annual fee is recognized over the initial subscription period because this is a service and the customers simultaneously receive and consume during the period of the subscription. LifeMap Sciences’ deferred subscription revenues primarily represent subscriptions for which cash payment has been received for the subscription term, but the subscription term has not been completed as of the balance sheet date reported. For the years ended December 31, 2019 and 2018, LifeMap Sciences recognized $1.3 million and $1.2 million, respectively, in subscription and advertisement revenues. As of December 31, 2019, there was $0.3 million included in deferred revenues in the consolidated balance sheets which is expected to be recognized as subscription revenue over the next twelve months. LifeMap Sciences has licensed from third parties the databases and software it commercializes and has a contractual obligation to pay royalties to the licensor on subscriptions sold. These costs are included in cost of sales on the consolidated statements of operations when the cash is received and the royalty obligation is incurred as the royalty payments do not qualify for capitalization of costs to fulfill a contract under ASC 340-40, Other Assets and Deferred Costs - Contracts with Customers Grant revenues – Research and Development Arrangements In September 2018, AgeX was awarded a grant of up to approximately $225,000 from the National Institutes of Health (NIH). The NIH grant provides funding for continued development of AgeX technologies for treating osteoporosis. The grant funds will be made available by the NIH as allowable expenses are incurred. For the years ended December 31, 2019 and 2018, AgeX incurred approximately $180,000 and $20,000, respectively, of allowable expenses under the NIH grant and recognized a corresponding amount of grant revenues. On April 5, 2018, ReCyte Therapeutics was awarded a grant of up to approximately $386,000 from the NIH. The NIH grant provides funding for continued development of ReCyte Therapeutics’ technologies for treating stroke. The grant funds will be made available by the NIH to ReCyte Therapeutics as allowable expenses are incurred. As of December 31, 2019, no allowable expenses were incurred under the NIH grant. Arrangements with multiple performance obligations Recently adopted accounting pronouncements Leases. Leases Codification Improvements to Topic 842, Leases, Leases (Topic 842): Targeted improvements, AgeX management determines if an arrangement is a lease at inception. Leases are classified as either financing or operating, with classification affecting the pattern of expense recognition in the consolidated statements of operations. When determining whether a lease is a financing lease or an operating lease, ASC 842 does not specifically define criteria to determine “major part of remaining economic life of the underlying asset” and “substantially all of the fair value of the underlying asset.” For lease classification determination, AgeX continues to use (i) 75% or greater to determine whether the lease term is a major part of the remaining economic life of the underlying asset and (ii) 90% or greater to determine whether the present value of the sum of lease payments is substantially all of the fair value of the underlying asset. Under the available practical expedients, and as applicable, AgeX accounts for the lease and non-lease components as a single lease component. AgeX recognizes right-of-use (“ROU”) assets and lease liabilities for leases with terms greater than twelve months in the consolidated balance sheet. ROU assets represent an entity’s right to use an underlying asset during the lease term and lease liabilities represent an entity’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. If the lease agreement does not provide an implicit rate in the contract, an entity uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the entity will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Upon adoption of ASC 842 and based on the practical expedients available under that standard, AgeX did not reassess any expired or existing contracts, reassess the lease classification for any expired or existing leases and reassess initial direct costs for exiting leases. AgeX also elected not to capitalize leases that have terms of twelve months or less. The adoption of ASC 842 had no impact on AgeX’s consolidated balance sheet as of January 1, 2019, as AgeX did not have operating leases as of December 31, 2018 (see Note 8). AgeX’s sublease of its current office and laboratory facility, which commenced on April 2, 2019, is subject to ASC 842. AgeX recognized its lease as a right-of-use asset included in property and equipment, net (see Note 3) and operating lease liability on its balance sheet in accordance with ASC 842 as of December 31, 2019 (see Note 8). During 2019, AgeX as a sublessor subleased portions of its office and laboratory space to certain unaffiliated third parties. These subleases are not subject to ASC 842. Stock-based compensation. Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Recently issued accounting pronouncements not yet adopted The following accounting standard, which is not yet effective, is presently being evaluated by AgeX to determine the impact that it might have on its consolidated financial statements. In December 2019, the FASB issued ASU 2019-02, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement

Selected Balance Sheet Componen

Selected Balance Sheet Components	12 Months Ended
	Dec. 31, 2019
Balance Sheet Related Disclosures [Abstract]
Selected Balance Sheet Components	3. Selected Balance Sheet Components Property and equipment, net At December 31, 2019 and 2018, property and equipment was comprised of the following (in thousands): December 31, 2019 2018 Equipment, furniture and fixtures $ 954 $ 245 Right-of-use assets (1) 726 - Accumulated depreciation and amortization (554 ) (155 ) Property and equipment, net $ 1,126 $ 90 (1) AgeX adopted ASC 842 on January 1, 2019. For additional information on this standard and right-of-use assets and liabilities see Notes 2 and 8. Depreciation and amortization expense amounted to $393,000 and $58,000 for the years ended December 31, 2019 and 2018, respectively. Intangible assets, net Intangible assets, net are primarily comprised of acquired licenses and other rights by LifeMap Sciences from a third party for certain databases it commercializes, which includes the GeneCards ® On August 13, 2018, AgeX entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Escape Therapeutics, Inc. (“Escape”) pursuant to which AgeX acquired certain patents and patent applications related primarily to methods of modifying cells and tissues and certain pluripotent stem cell lines so as to reduce their risk of being rejected when transplanted. This technology is called “UniverCyte™”. AgeX paid Escape $1,072,436 in cash and issued 80,000 shares of AgeX common stock, with an approximate value of $240,000, for aggregate acquisition cost of $1.3 million for the UniverCyte™ assets. The Purchase Agreement was considered an asset acquisition rather than a business combination in accordance with ASC 805-50, Business Combinations ASC 730-10-25(c), Research and Development – Intangible Assets Purchased from Others Pursuant to the Purchase Agreement, if AgeX does not expend a certain level of funds toward the research and development of pluripotent stem cell or progenitor cell products and processes utilizing the acquired patents and the development or improvement of the acquired patents, AgeX will pay Escape additional amounts and the royalty rate for net sales of products, processes and services will be tripled until total expenditures reach the required threshold. The aggregate cash payments AgeX may make to Escape for not reaching the predetermined level of expenses can be up to $1.0 million. AgeX has met the research and development expenditure threshold for 2019 and accordingly, no amounts have been accrued as of December 31, 2019 for this provision of the Purchase Agreement. In addition to the purchase price, AgeX will pay Escape a royalty of less than 1% on net sales of products, processes and services under the acquired patents, if the assets are commercialized. Additional shares of AgeX common stock totaling up to $4.3 million of market value will also be issued to Escape upon the attainment of development and regulatory approval milestones by AgeX for each product covered by the acquired patents. Contingent consideration in an asset acquisition is generally recorded when probable and estimable in accordance with ASC 450, Contingencies Escape has agreed to indemnify AgeX from certain liabilities. The Purchase Agreement contains representations, warranties and agreements customary for a transaction of this nature. AgeX has also agreed to engage Escape’s chief executive officer as a consultant for a period of up to three years to assist AgeX in utilizing the acquired patents. AgeX pays $200,000 per year in consulting fees as services are performed included in research and development expenses. At December 31, 2019 and 2018, intangible assets, primarily consisting of acquired in-process research and development and patents, and accumulated amortization were as follows (in thousands): December 31, 2019 2018 Intangible assets $ 5,586 $ 5,586 Accumulated amortization (3,435 ) (2,877 ) Intangible assets, net $ 2,151 $ 2,709 Amortization expense amounted to $558,000 and $477,000 for the years ended December 31, 2019 and 2018, respectively. Accounts payable and accrued liabilities At December 31, 2019 and 2018, accounts payable and accrued liabilities were comprised of the following (in thousands): December 31, 2019 2018 Accounts payable $ 420 $ 150 Accrued compensation 263 254 Accrued vendors and other expenses 899 962 Accounts payable and accrued liabilities $ 1,582 $ 1,366

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	4. Related Party Transactions Shared Facilities and Service Agreement On August 17, 2017, AgeX and Lineage executed the Shared Facilities Agreement. The Shared Facilities Agreement was terminated by AgeX effective September 30, 2019. Under the terms of the Shared Facilities Agreement, Lineage agreed to permit AgeX to use Lineage’s Alameda, California office and laboratory facilities and certain equipment for the purpose of conducting business. Lineage also provided accounting, billing, bookkeeping, payroll, treasury, payment of accounts payable, and other administrative services to AgeX. Lineage charged AgeX a “Use Fee” for services received and usage of facilities, equipment, and supplies. For each billing period, Lineage prorated and allocated costs incurred as a Use Fee to AgeX. Such costs generally included services of Lineage employees, consultants, and contractors; equipment use, insurance, lease expense, fees for services of accountants, lawyers, and other professionals; software; supplies; and utilities. Allocation depended on key cost drivers including actual documented use, square footage of facilities used, time spent, costs incurred by or for AgeX, or upon proportionate usage by Lineage and AgeX, as reasonably estimated by Lineage. Lineage charged AgeX a 5% markup on such allocated costs under the terms of the Shared Facilities Agreement. The allocated cost of Lineage employees and contractors who provided services was based upon records maintained of the number of hours or percentage of time of such personnel devoted to the performance of services. The Use Fee was determined and invoiced to AgeX on a monthly basis for each calendar month of each calendar year. In addition to the Use Fees, AgeX reimbursed Lineage for any out of pocket costs incurred by Lineage for the purchase of office supplies, laboratory supplies, and other goods and materials and services for the account or use of AgeX. The Shared Facilities Agreement was not considered a lease under the provisions of ASC 842 discussed in Note 2, because, among other factors, a significant part of the Shared Facilities Agreement is a contract for services, not a tangible asset, and is cancelable by either party without penalty. In aggregate, Lineage charged such Use Fees to AgeX and subsidiaries as follows (in thousands): Year Ended December 31, 2019 2018 Research and development $ 701 $ 1,278 General and administrative 239 400 Total Use Fees $ 940 $ 1,678 AgeX has accounted for payables to an affiliate, net of receivables from that affiliate, if any, for shared services and other transactions that AgeX has entered into with that affiliate. AgeX recorded those payables and receivables on a net basis where AgeX and the affiliate intended to exercise a right of offset of the payable and the receivable and to settle the balances net by having the party that owes the other party pay the net balance owed. AgeX has treated Lineage and Juvenescence as affiliates for this purpose. As of December 31, 2019, and 2018, AgeX had ($7,000) and $34,000, respectively, in related party (receivables from)/payables to Lineage, included in related party payables, net on the consolidated balance sheets. Transactions with Juvenescence On August 13, 2019, AgeX and Juvenescence entered into a Loan Facility Agreement (the “Loan Agreement”) pursuant to which Juvenescence has provided to AgeX a $2.0 million line of credit for a period of 18 months. Through December 31, 2019, AgeX drew $1.8 million of the line of credit. AgeX may not draw down funds after the Repayment Date in February 2021 or if an “Event of Default” under the Loan Agreement has occurred and is continuing and AgeX may not draw down more than $700,000 during any 30 day period. In lieu of accrued interest, AgeX issued to Juvenescence 19,000 shares of AgeX common stock, with an approximate value of $56,000, concurrently with the first draw down of funds under the Loan Agreement. However, if AgeX fails to repay the loan when due, interest at the rate of 10% per annum, compounded daily, will accrue on the unpaid balance from the date the payment was due. In lieu of repayment of funds borrowed, AgeX or Juvenescence may convert the loan balance (including principal and accrued interest, if any) into AgeX common stock or “units” if AgeX consummates a “Qualified Offering” which means a sale of common stock (or common stock paired with warrants or other convertible securities in “units”) in which the gross sale proceeds are at least $7.5 million. Events of Default under the Loan Agreement include: (i) AgeX fails to pay any amount in the manner and at the time provided in the Loan Agreement and the failure to pay is not remedied within 10 business days; (ii) AgeX fails to perform any of its obligations under the Loan Agreement and if the failure can be remedied it is not remedied to the satisfaction of Juvenescence within 10 business days after notice to AgeX; (iii) other indebtedness for money borrowed in excess of $100,000 becomes due and payable or can be declared due and payable prior to its due date or if indebtedness for money borrowed in excess of $25,000 is not paid when due; (iv) AgeX stops payment of its debts generally or discontinues its business or becomes unable to pay its debts as they become due or enters into any arrangement with creditors generally, (v) AgeX becoming insolvent or in liquidation or administration or other insolvency procedures, or a receiver, trustee or similar officer is appointed in respect of all or any part of its assets and such appointment continues undischarged or unstayed for sixty days, (vi) it becomes illegal for AgeX to perform its obligations under the Loan Agreement or any governmental permit, license, consent, exemption or similar requirement for AgeX to perform its obligations under the Loan Agreement or to carry out its business is not obtained or ceases to remain in effect; (vii) the issuance or levy of any judgment, writ, warrant of attachment or execution or similar process against all or any material part of the property or assets of AgeX if such process is not released, vacated or fully bonded within sixty calendar days after its issue or levy; (viii) any injunction, order or judgement of any court is entered or issued which in the opinion of Juvenescence materially and adversely affects the ability of AgeX to carry out its business or to pay amounts owed to Juvenescence under the Loan Agreement, and (ix) there is a change in AgeX’s financial condition that in the opinion of Juvenescence materially and adversely affects, or is likely to so affect, its ability to perform any of its obligations under the Loan Agreement. As consideration for the line of credit under the Loan Agreement, AgeX issued to Juvenescence warrants to purchase 150,000 shares of AgeX common stock. The exercise price of the warrants is $2.60 per share, which was the volume weighted average price on the NYSE American (VWAP) of AgeX common stock over the twenty trading days prior to the date the warrants were issued. The warrants will expire at 5:00 p.m. New York time three years after the date of issue. The number of shares issuable upon exercise of the warrants and the exercise price per share are subject to adjustment upon the occurrence of certain events such as a stock split or reverse split or combination of the common stock, stock dividend, recapitalization or reclassification of the common stock, and similar events. The estimated value of these warrants was $236,000 which was determined in accordance with the Black-Scholes option pricing model with inputs as specified in the relevant warrant agreement. AgeX has entered into a Registration Rights Agreement to use commercially reasonable efforts to register the 19,000 shares issuable under the Loan Agreement and the 150,000 warrants and underlying shares for resale under the Securities Act of 1933, as amended (the “Securities Act”), upon request of Juvenescence if Form S-3 is available to AgeX. Juvenescence will also have “piggy-back” registration rights if AgeX files a registration statement for the sale of shares for itself or other stockholders. AgeX will bear the expenses of the registration statement but not underwriting or broker’s commissions related to the sale of warrants or shares. AgeX and Juvenescence will indemnify each other from certain liabilities in connection the registration, offer, and sale of securities under a registration statement, including liabilities arising under the Securities Act. Since October 2018, AgeX’s Chief Operating Officer (“COO”), who is also an employee of Juvenescence, is devoting a majority of his time to AgeX’s operations. AgeX reimburses Juvenescence for his services on an agreed-upon fixed annual amount of approximately $280,000. As of December 31, 2019, AgeX had approximately $71,000 payable to Juvenescence for COO services rendered included in related party payables on the consolidated balance sheets. Transactions with Ascendance. On March 21, 2018, AgeX and Ascendance Biotechnology, Inc. (“Ascendance”) entered into an Asset Purchase Agreement (the “Asset Agreement”) in which AgeX purchased for $800,000 in cash certain assets consisting in value primarily of in-process research and development assets related to stem cell derived cardiomyocytes (heart muscle cells) to be developed by AgeX. The transaction was considered an asset acquisition rather than a business combination in accordance with ASC 805-50. The $800,000 purchase price was expensed on the acquisition date as acquired in-process research and development in accordance with ASC 730-10-25(c) as those assets have no alternative future uses. Disposition of ownership interest in Ascendance On March 23, 2018, Ascendance was acquired by a third party in a merger through which AgeX received approximately $3.2 million in cash for its shares of Ascendance common stock. AgeX recognized a $3.2 million gain as a sale of its equity method investment in Ascendance, which is included in other income, net, for the year ended December 31, 2018. At the close of the merger, $955,000 of cash that otherwise would have been payable to the Ascendance stockholders on a pro rata basis based on share ownership was deposited into an escrow account where it was held through the term of the escrow, which expired in June 2019. The funds were held in the escrow account to cover certain potential indemnity payments and other obligations that might arise after the merger. During 2019, the escrow funds were paid to the former Ascendance shareholders and AgeX received $354,000 as its pro rata share of the funds, as additional proceeds from the sale of the Ascendance investment included in other income, net, for the year ended December 31, 2019. Sale and exercise of warrants by AgeX In February 2018, AgeX sold warrants, as described in Note 5, to certain investors, including to Alfred D. Kingsley, who was at the time AgeX’s Executive Chairman and the Chairman of Lineage’s Board of Directors. On March 18, 2019, Mr. Kingsley purchased a total of 248,600 shares of AgeX common stock through the exercise of his warrants at an exercise price of $2.50 per share and paid a total purchase price of $621,500.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Stockholders' Equity	5. Stockholders’ Equity Preferred Stock AgeX is authorized to issue up to 5,000,000 shares of $0.0001 par value preferred stock. To date, no preferred shares are issued and outstanding. Common Stock AgeX has 100,000,000 shares of $0.0001 par value common stock authorized. The holders of AgeX’s common stock are entitled to receive ratably dividends when, as, and if declared by the Board of Directors out of funds legally available. Upon liquidation, dissolution, or winding up, the holders of AgeX common stock are entitled to receive ratably the net assets available after the payment of all debts and other liabilities and subject to the prior rights of AgeX outstanding preferred shares, if any. The holders of common stock are entitled to one vote for each share held on all matters submitted to a vote of AgeX stockholders. The holders of common stock have no preemptive, subscription, or redemption rights. The outstanding shares of common stock are fully paid and non-assessable. On August 17, 2017, AgeX received its initial assets and cash from Lineage and certain investors. Lineage contributed certain assets and cash to AgeX in exchange for 28,800,000 shares of AgeX common stock pursuant to the Asset Contribution Agreement discussed in Note 4. As discussed in Note 2, these 28,800,000 shares of AgeX common stock have been reflected as outstanding as of the earliest reporting period presented. Concurrently with the acquisition of assets from Lineage under the Asset Contribution Agreement, AgeX sold 4,950,000 shares of its common stock for $10.0 million in cash primarily to investors other than Lineage (see Note 4). The AgeX shares were offered and sold without registration under the Securities Act of 1933, as amended (the “Securities Act”), in reliance on exemptions from registration under Section 4(a)(2) of the Securities Act and Rule 506 of Regulation D and Regulation S thereunder. AgeX has agreed to use commercially reasonable efforts to register the shares of AgeX common stock issued to the AgeX investors for sale under the Securities Act. See Note 4 for Related Party Transactions with Lineage that impacted AgeX’s consolidated statements of stockholders’ equity for the years ended December 31, 2019 and 2018. On June 7, 2018, AgeX sold 2.0 million shares of common stock for $2.50 per share to Juvenescence for aggregate cash proceeds to AgeX of $5.0 million. On August 13, 2018, AgeX issued 80,000 shares with an approximate value of $240,000 as part of the consideration paid to Escape for the asset acquisition discussed in Note 3. As of December 31, 2019 and December 31, 2018, there were 37,649,000 and 35,830,000 shares of AgeX common stock issued and outstanding, respectively. Sale of Warrants by AgeX On February 28, 2018, AgeX sold Warrants to purchase 1,473,600 shares of AgeX common stock for $0.50 per Warrant for aggregate cash proceeds to AgeX of $736,800, which included $124,300 from Alfred D. Kingsley, AgeX’s then Executive Chairman and the Chairman of Lineage’s Board of Directors. On July 10, 2018, AgeX sold additional Warrants to purchase 526,400 shares of common stock for $0.50 per warrant for aggregate net cash proceeds to AgeX of $263,200. The Warrants were exercisable at $2.50 per share. On March 18, 2019, holders of the Warrants purchased a total of 1,800,000 shares of AgeX common stock through the exercise of Warrants at an exercise price of $2.50 per share, for total proceeds to AgeX of $4.5 million. Any unexercised Warrants expired on that date. On August 13, 2019, in lieu of accrued interest under the Loan Agreement, AgeX issued to Juvenescence 19,000 shares of AgeX common stock concurrently with the first draw down of funds. Furthermore, as consideration for the line of credit under the Loan Agreement, AgeX issued to Juvenescence warrants to purchase 150,000 shares of AgeX common stock. See Note 4.

Stock-based Compensation

Stock-based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock-based Compensation	6. Stock-based Compensation Equity Incentive Plan Under the 2017 Equity Incentive Plan (the “Plan”), AgeX reserved 4,000,000 shares of common stock for the grant of stock options or the sale of restricted stock (“Restricted Stock”) or for the settlement of hypothetical units issued with reference to common stock (“Restricted Stock Units”). AgeX may also grant stock appreciation rights (“SARs”) under the Plan. The Plan also permits AgeX to issue such other securities as its Board of Directors (the “Board”) or the Compensation Committee (the “Committee”) administering the Plan may determine. Awards of stock options, Restricted Stock, SARs, and Restricted Stock Units (“Awards”) may be granted under the Plan to AgeX employees, directors, and consultants. Awards may vest and thereby become exercisable or have restrictions on forfeiture lapse on the date of grant or in periodic installments or upon the attainment of performance goals, or upon the occurrence of specified events. No person shall be granted, during any one year period, options to purchase, or SARs with respect to, more than 1,000,000 shares in the aggregate, or any Awards of Restricted Stock or Restricted Stock Units with respect to more than 500,000 shares in the aggregate. If an Award is to be settled in cash, the number of shares on which the Award is based shall not count toward the individual share limit. No Awards may be granted under the Plan more than ten years after the date upon which the Plan was adopted by the Board, and no options or SARS granted under the Plan may be exercised after the expiration of ten years from the date of grant. Stock Options Options granted under the Plan may be either “incentive stock options” within the meaning of Section 422(b) of the Internal Revenue Code of 1986, as amended (the “Code”), or “non-qualified” stock options that do not qualify incentive stock options. Incentive stock options may be granted only to AgeX employees and employees of subsidiaries. The exercise price of stock options granted under the Plan must be equal to the fair market of AgeX common stock on the date the option is granted. In the case of an optionee who, at the time of grant, owns more than 10% of the combined voting power of all classes of AgeX stock, the exercise price of any incentive stock option must be at least 110% of the fair market value of the common stock on the grant date, and the term of the option may be no longer than five years. The aggregate fair market value of common stock (determined as of the grant date of the option) with respect to which incentive stock options become exercisable for the first time by an optionee in any calendar year may not exceed $100,000. The exercise price of an option may be payable in cash or in common stock having a fair market value equal to the exercise price, or in a combination of cash and common stock, or other legal consideration for the issuance of stock as the Board or Committee may approve. Generally, options will be exercisable only while the optionee remains an employee, director or consultant, or during a specific period thereafter, but in the case of the termination of an employee, director, or consultant’s services due to death or disability, the period for exercising a vested option shall be extended to the earlier of 12 months after termination or the expiration date of the option. Restricted Stock and Restricted Stock Units In lieu of granting options, AgeX may enter into purchase agreements with employees under which they may purchase or otherwise acquire Restricted Stock or Restricted Stock Units subject to such vesting, transfer, and repurchase terms, and other restrictions. The price at which Restricted Stock may be issued or sold will be not less than 100% of fair market value. Employees or consultants, but not executive officers or directors, who purchase Restricted Stock may be permitted to pay for their shares by delivering a promissory note or an installment payment agreement that may be secured by a pledge of their Restricted Stock. Restricted Stock may also be issued for services actually performed by the recipient prior to the issuance of the Restricted Stock. Unvested Restricted Stock for which AgeX has not received payment may be forfeited, or AgeX may have the right to repurchase unvested shares upon the occurrence of specified events, such as termination of employment. Subject to the restrictions set with respect to the particular Award, a recipient of Restricted Stock generally shall have the rights and privileges of a stockholder, including the right to vote the Restricted Stock and the right to receive dividends; provided that, any cash dividends and stock dividends with respect to the Restricted Stock shall be withheld for the recipient’s account, and interest may be credited on the amount of the cash dividends withheld. The cash dividends or stock dividends so withheld and attributable to any particular share of Restricted Stock (and earnings thereon, if applicable) shall be distributed to the recipient in cash or, at the discretion of the Board or Committee, in shares of common stock having a fair market value equal to the amount of such dividends, if applicable, upon the release of restrictions on the Restricted Stock and, if the Restricted Stock is forfeited, the recipient shall have no right to the dividends. The terms and conditions of a grant of Restricted Stock Units shall be determined by the Board or Committee. No shares of common stock shall be issued at the time a Restricted Stock Unit is granted. A recipient of Restricted Stock Units shall have no voting rights with respect to the Restricted Stock Units. Upon the expiration of the restrictions applicable to a Restricted Stock Unit, AgeX will either issue to the recipient, without charge, one share of common stock per Restricted Stock Unit or cash in an amount equal to the fair market value of one share of common stock. At the discretion of the Board or Committee, each Restricted Stock Unit (representing one share of common stock) may be credited with cash and stock dividends paid in respect of one share (“Dividend Equivalents”). Dividend Equivalents shall be withheld for the recipient’s account, and interest may be credited on the amount of cash Dividend Equivalents withheld. Dividend Equivalents credited to a recipient’s account and attributable to any particular Restricted Stock Unit (and earnings thereon, if applicable) shall be distributed in cash or in shares of common stock having a fair market value equal to the amount of the Dividend Equivalents and earnings, if applicable, upon settlement of the Restricted Stock Unit. If a Restricted Stock Unit is forfeited, the recipient shall have no right to the related Dividend Equivalents. SARs An SAR is the right to receive, upon exercise, an amount payable in cash or shares, or a combination of shares and cash, equal to the number of shares subject to the SAR that is being exercised, multiplied by the excess of (a) the fair market value of a common stock on the date the SAR is exercised, over (b) the exercise price specified in the SAR Award agreement. SARs may be granted either as free standing SARs or in tandem with options. No SAR may be exercised later than 10 years after the date of grant. The exercise price of an SAR shall not be less than 100% of the fair market value of one share of common stock on the date of grant. An SAR granted in conjunction with an option shall have the same exercise price as the related option, shall be transferable only upon the same terms and conditions as the related option, and shall be exercisable only to the same extent as the related option; provided, however, that the SAR by its terms shall be exercisable only when the fair market value per share exceeds the exercise price per share of the SAR or related option. Upon any exercise of an SAR granted in tandem with an option, the number of shares for which the related option shall be exercisable shall be reduced by the number of shares for which the SAR has been exercised. The number of shares for which an SAR issued in tandem with an option shall be exercisable shall be reduced by the number of shares for which the related option has been exercised. Equity Incentive Plan Awards A summary of the Plan activity and related information follows (in thousands except weighted average exercise price): Shares Number Number Weighted January 1, 2018 2,761 1,239 - $ 2.00 Options granted (1,038) 1,038 - 2.91 Options forfeited 8 (8) - 2.00 Outstanding at December 31, 2018 1,731 2,269 - 2.42 Restricted stock units granted (100) - 50 - Options granted (677) 677 - 3.92 Options forfeited and cancelled 100 (100) - 3.48 December 31, 2019 1,054 2,846 50 $ 2.74 Exercisable at December 31, 2019 1,630 $ 2.55 There were no exercises of stock options during the years ended December 31, 2019 and 2018. Total proceeds if all options granted and outstanding as of December 31, 2019 were exercised would be approximately $7.8 million. At December 31, 2019, AgeX had approximately $2.4 million of total unrecognized compensation expense related to the Plan that will be recognized over a weighted-average period of 2.67 years. The aggregate intrinsic value of options outstanding was $13,000 and options exercisable was $6,000 as of December 31, 2019. Stock-based Compensation Expense AgeX recorded stock-based compensation expense in the following categories on the accompanying consolidated statements of operations for the years ended December 31, 2019 and 2018 (in thousands): Year Ended December 31, 2019 2018 Research and development $ 133 $ 148 General and administrative 1,774 1,325 Total stock-based compensation expense $ 1,907 $ 1,473 The weighted-average estimated fair value of stock options granted during the years ended December 31, 2019 and 2018 was $2.45 per share and $1.99 per share, respectively, using the Black-Scholes option pricing model with the following weighted-average assumptions: Year Ended December 31, 2019 2018 Expected life (in years) 6.01 6.05 Risk-free interest rates 1.96% 2.99% Volatility 74.53% 76.4% Dividend yield -% -% The determination of stock-based compensation is inherently uncertain and subjective and involves the application of valuation models and assumptions requiring the use of judgment. If AgeX had made different assumptions, its stock-based compensation expense and net loss for the years ended December 31, 2019 and 2018 may have been significantly different. See Note 2 for a discussion of the factors used in determining these assumptions. AgeX does not recognize deferred income taxes for incentive stock option compensation expense and records a tax deduction only when a disqualified disposition has occurred.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	7. Income Taxes Net loss from continuing operations before provision for income taxes are as follows: December 31, 2019 2018 Domestic $ (13,051 ) (7,542 ) Foreign 815 (189 ) Net loss before income tax provision $ (12,236 ) (7,731 ) On December 22, 2017, in response to the enactment of the 2017 Tax Act (see Note 2), the SEC staff issued SAB 118 that allows AgeX to record provisional amounts during a measurement period not to extend beyond one year of the enactment date. The repatriation tax is based primarily on LifeMap Sciences Ltd., an Israeli subsidiary of LifeMap Sciences (see Note 4), accumulated foreign earnings and profits that LifeMap Sciences previously excluded from U.S. income taxes. The federal taxable income was offset by operating losses and resulted in no federal income tax due. AgeX applied the guidance in SAB 118 when accounting for the enactment-date effects of the 2017 Tax Act during the year ended December 31, 2018. As of December 31, 2018, AgeX completed its accounting for all the enactment-date income tax effects of the 2017 Tax Act discussed below. AgeX remeasured certain deferred tax assets and liabilities based on the enacted tax rate at which they are expected to reverse in the future. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The primary components of the net deferred tax assets and liabilities as of December 31, 2019 and 2018 were as follows (in thousands): December 31, Deferred tax assets/(liabilities): 2019 2018 Net operating loss carryforwards $ 12,402 $ 9,893 Research and development credit carryforwards 2,069 1,734 Patents and fixed assets 454 292 Stock-based compensation 659 241 Operating lease liability 428 - Other, net 124 83 Operating lease ROU assets (424 ) - Valuation allowance (15,712 ) (12,243 ) Total net deferred tax assets $ - $ - A valuation allowance is provided when it is more likely than not that all or some portion of the deferred tax assets will not be realized. AgeX established a full valuation allowance for all periods presented due to the uncertainty of realizing future tax benefits from its net operating loss carryforwards and other deferred tax assets. Income taxes differed from the amounts computed by applying the U.S. federal income tax rate indicated to pretax losses from operations as a result of the following: December 31, 2019 2018 Computed tax benefit at federal statutory rate 21% 21% Research and development and other credits 1% 1% State tax benefit, net of effect on federal income taxes 5% 3% Permanent differences -% (1)% Change in valuation allowance (28)% (23)% Foreign rate differential -% (1)% (1)% -% As of December 31, 2019, AgeX has net operating loss carryforwards of approximately $42.0 million for U.S. federal income tax purposes. Of this amount, $10.1 million is attributable to LifeMap Sciences, which includes $3.6 million in NOLs generated while it was included in the consolidated Lineage tax group and would be available to offset income of AgeX in the future. The remaining LifeMap Sciences’ NOLs of $6.5 million are attributable to NOLs generated for the tax years during which LifeMap Sciences filed a separate federal income tax return and, accordingly, those NOLs are available only to LifeMap Sciences’ taxable income within AgeX in future years. In general, NOLs and other tax credit carryforwards generated by legal entities in a consolidated federal tax group are available to other members of the tax group depending on the nature of the transaction that a member may enter into while still in the consolidated federal tax group. However, under the Tax Matters Agreement between Lineage and AgeX, any use of a member’s NOLs and other tax credit carryforwards by the other member is subject to reimbursement by the benefiting member for the actual tax benefit realized. Since the August 30, 2018 deconsolidation of AgeX and to date, neither Lineage nor AgeX has used the tax attributes of the other. On March 23, 2018, Ascendance was acquired by a third party in a merger through which AgeX received approximately $3.2 million in cash for its shares of Ascendance common stock. For financial reporting purposes, AgeX recognized a $3.2 million gain on the sale of its equity method investment in Ascendance (see Note 4). The sale was a taxable transaction to AgeX generating a taxable gain of approximately $2.2 million. AgeX had sufficient current year losses from operations to offset the entire gain resulting in no income taxes due. At the close of the merger, $955,000 of cash that otherwise would have been payable to the Ascendance stockholders on a pro rata basis based on share ownership was deposited into an escrow account where it was held through the term of the escrow, which expired in June 2019. The funds were held in the escrow account to cover certain potential indemnity payments and other obligations that might arise after the merger. During 2019, the escrow funds were paid to the former Ascendance shareholders and AgeX received $354,000 as its pro rata share of the funds as additional proceeds from the sale of its Ascendance investment (see Note 4) included in other income, net, for the year ended December 31, 2019. AgeX has sufficient current year losses from operations to offset this gain resulting in no income taxes due. As further discussed in Note 1, on August 30, 2018, Lineage consummated the sale of 14,400,000 shares of AgeX common stock to Juvenescence. AgeX received no proceeds from that transaction because the shares sold were owned by Lineage. Prior to the transaction, Juvenescence owned 5.6% of AgeX’s issued and outstanding common stock. Upon completion of the transaction, Lineage’s ownership in AgeX was reduced from 80.4% to 40.2% of AgeX’s issued and outstanding shares of common stock, and Juvenescence’s ownership in AgeX was increased from 5.6% to 45.8% of AgeX’s issued and outstanding shares of common stock. Accordingly, since August 31, 2018, AgeX has not been included in Lineage’s consolidated federal and state income tax returns and AgeX has filed its own, standalone income tax returns with its subsidiaries. As of December 31, 2019, AgeX has net operating losses of approximately $36.1 million for California purposes. As AgeX and its subsidiaries have been included in the combined California tax return with Lineage, up to the date of deconsolidation on August 30, 2018, those state net operating losses will remain with AgeX. In general, NOLs and other tax credit carryforwards generated by legal entities in a combined state tax group are available to other members of the tax group depending on the nature of the transaction that a member may enter into while still in the combined state tax group. However, under the Tax Matters Agreement between Lineage and AgeX, any use of a member’s NOLs and other tax credit carryforwards by the other member is subject to reimbursement by the benefiting member for the actual tax benefit realized. Federal net operating losses generated on or prior to December 31, 2017, expire in varying amounts between 2028 and 2037, while federal net operating losses generated after December 31, 2017, carryforward indefinitely. The state net operating losses expire in varying amounts between 2028 and 2039. As of December 31, 2019, AgeX has research and development tax credit carryforwards for federal and state tax purposes of $1.1 million and $957,000, respectively. Although this LifeMap Sciences credit has been included as part of the AgeX credit carryforwards, LifeMap Sciences filed a separate federal income tax return prior to January 1, 2018 and its prior research credit carryforwards may not be used to offset federal taxable income of AgeX. As AgeX and its subsidiaries were included in the California combined return with Lineage, these credits noted above will remain with AgeX. The federal tax credits expire between 2028 and 2039, while the state tax credits have no expiration date. Beginning in 2018, the 2017 Tax Act subjects a U.S. stockholder to tax on Global Intangible Low Tax Income “GILTI” earned by certain foreign subsidiaries. In general, GILTI is the excess of a U.S. shareholder’s total net foreign income over a deemed return on tangible assets. The provision further allows a deduction of 50% of GILTI, however this deduction is limited to the company’s pre-GILTI U.S. income. For the year ended December 31, 2018, we included an immaterial amount of GILTI in U.S. gross income related to LifeMap Sciences, Ltd., which was fully offset by current year operating losses. For the year ended December 31, 2019, our foreign income inclusion was less than the deemed return on tangible assets, therefore no GILTI was included in income for 2019. Current interpretations under ASC 740 state that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense. We have elected to account for GILTI as a current period expense when incurred. For the year ended December 31, 2019, we experienced a domestic loss from continuing operations but generated foreign income attributable primarily to foreign currency transaction gains for those periods. This income was principally related to the remeasurement of the U.S. dollar denominated intercompany advances payable by LifeMap Sciences, Ltd. to LifeMap Sciences, Inc., for which a foreign income tax provision of $148,000 was recorded for the year ended December 31, 2019. Due to losses incurred for 2019, we did not record a domestic provision or benefit for income taxes for the year ended December 31, 2019. Other Income Tax Matters Internal Revenue Code Section 382 places a limitation (“Section 382 Limitation”) on the amount of taxable income that can be offset by net operating loss (“NOL”) carryforwards after a change in control (generally greater than 50% change in ownership within a three-year period) of a loss corporation. California has similar rules. Generally, after a control change, a loss corporation cannot deduct NOL carryforwards in excess of the Section 382 Limitation. Due to these “change in ownership” provisions, utilization of the NOL and tax credit carryforwards may be subject to an annual limitation regarding their utilization against taxable income in future periods. AgeX and its subsidiaries may be subject to potential income tax examination by U.S. federal or states authorities. These potential examinations may include inquiries regarding the timing and amount of deductions, and compliance with U.S. federal and state tax laws. AgeX filed its first consolidated federal tax return in 2018. For AgeX subsidiaries that did operate and filed separate tax returns prior to 2018, those entities are not subject to tax examination by major taxing authorities for tax years before 2015. However, the taxing authorities may still make adjustments to the net operating loss and credit carryforwards used in open years by AgeX or any of its subsidiaries. Any potential examinations may include inquiries regarding the timing and amount of deductions, and compliance with U.S. federal and state tax laws.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. Commitments and Contingencies Lease Agreement On April 2, 2019, the term of a sublease that AgeX entered into during March 2019 (the “AgeX Lease”) went into effect for an office and research facility (the “New Facility”) comprising approximately 23,911 square feet of space in a building in an office and research park at 965 Atlantic Avenue, Alameda, California that serves as AgeX’s principal offices and research laboratory. Base monthly rent is $35,866.50 for the initial 12 months of the sublease term and then will increase to $36,942.50. In addition, AgeX will pay real property taxes, insurance and operating expenses pertaining to the building in which the New Facility is located. The AgeX Lease will expire on December 31, 2020. AgeX is responsible for the maintenance and repair of the New Facility, including electrical, plumbing, HVAC and other systems serving the New Facility but excluding structural and other external portions of the building in which the New Facility is located, and other external areas such as parking, landscaping and walkways associated with the building. AgeX will be in default under the AgeX Lease, and the sublandlord may terminate the AgeX Lease and may exercise other remedies against AgeX for losses and damages under the AgeX Lease and applicable law, if any one or more of the following events occurs: (a) AgeX fails to pay any rent or any other sum required to be paid for a period of ten (10) days after written notice of delinquency is delivered by the sublandlord; provided, however, that if AgeX fails to pay rent or other sums due within ten (10) days of the date due three or more times during any twelve month period, then any subsequent failure to pay any rent or other sum when due shall constitute a default without the requirement of any written notice; (b) a material default by AgeX in the performance of any other terms, covenants or conditions of the AgeX Lease where the failure continues for thirty (30) days after written notice from the sublandlord; provided that if AgeX defaults in the performance of the same obligation three or more times in any twelve month period and notice from the sublandlord was given in each instance, no cure period shall thereafter be applicable; (c) AgeX becomes bankrupt or insolvent, makes an assignment for the benefit of creditors, bankruptcy or reorganization proceedings are commenced by or against AgeX, and in the case of an involuntary proceeding are not discharged within 60 days, the appointment of a receiver for a substantial part of AgeX’s assets, or the levy upon the sublease or AgeX’s estate in the sublease by attachment or execution, or (d) AgeX abandons the New Facility. AgeX has agreed to indemnify the sublandlord against certain liabilities arising under laws pertaining to hazardous materials. The indemnity of the sublandlord will pertain to any deposit, spill, discharge or release of hazardous materials that occurs during the term of the AgeX Lease or from AgeX’s failure to comply with requirements of governmental authorities. The AgeX Lease requires AgeX to maintain certain liability and other insurance and contains customary provisions pertaining to matters such as damage or destruction of the New Facility, taking by eminent domain or similar process, restrictions on subletting and assignment, and other matters. In connection with the AgeX Lease, as of December 31, 2019 AgeX incurred $436,000 in tenant improvement expenses that it funded and completed in November 2019. This amount is being amortized over the remaining lease term. Subleases During 2019, AgeX, as a sublessor, entered into sublease agreements (the “AgeX Subleases”) with unrelated parties (the “Sublessees”) to lease approximately 11,121 square feet of space at AgeX’s New Facility. The first Sublessee will pay AgeX $3,088.50 per month and the second Sublessee will pay AgeX $15,405.40 per month for the first twelve months of the AgeX Sublease and $16,311.60 per month for the duration of the AgeX Subleases. The AgeX Subleases which will expire on December 31, 2020. The Sublessee will also be responsible to reimburse AgeX for Sublessees’ pro rata portion of the maintenance and repair of the New Facility, including electrical, plumbing, HVAC and other systems serving the New Facility but excluding structural and other external portions of the building in which the New Facility is located, and other external areas such as parking, landscaping and walkways associated with the building. Adoption of ASC 842 The tables below provide the amounts recorded in connection with the adoption of ASC 842 as of, and during, the year ended December 31, 2019, for the AgeX Lease. AgeX recorded a right-of-use asset of $726,000 and a right-of-use liability for the same amount for the AgeX Lease in April 2019, which is considered a noncash investing activity. The following table presents supplemental cash flow information related to the AgeX Lease for the year ended December 31, 2019 (in thousands): Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating lease $ 323 The following table presents supplemental balance sheet information related to the AgeX Lease as of December 31, 2019 (in thousands, except lease term and discount rate): Operating lease Right-of-use asset, net $ 424 Right-of-use lease liability $ 428 Weighted average remaining lease term Operating lease 1 year Weighted average discount rate Operating lease 6% The following table presents future minimum lease commitments as of December 31, 2019 (in thousands): Operating Lease Year Ending December 31, 2020 $ 440 Less imputed interest (12 ) Total $ 428 Litigation – General AgeX is subject to various claims and contingencies in the ordinary course of its business, including those related to litigation, business transactions, employee-related matters, and others. When AgeX is aware of a claim or potential claim, it assesses the likelihood of any loss or exposure. If it is probable that a loss will result and the amount of the loss can be reasonably estimated, AgeX will record a liability for the loss. If the loss is not probable or the amount of the loss cannot be reasonably estimated, AgeX discloses the claim if the likelihood of a potential loss is reasonably possible and the amount involved could be material. AgeX is not aware of any claims likely to have a material adverse effect on its financial condition or results of operations. Employment Contracts AgeX has entered into employment contracts with certain executive officers. Under the provisions of the contracts, AgeX may be required to incur severance obligations for matters relating to changes in control, as defined, and involuntary terminations. Indemnification In the normal course of business, AgeX may provide indemnifications of varying scope under AgeX’s agreements with other companies or consultants, typically for AgeX’s pre-clinical programs. Pursuant to these agreements, AgeX will generally agree to indemnify, hold harmless, and reimburse the indemnified parties for losses and expenses suffered or incurred by the indemnified parties arising from claims of third parties in connection with AgeX’s pre-clinical programs. Indemnification provisions could also cover third-party infringement claims with respect to patent rights, copyrights, or other intellectual property pertaining to AgeX’s pre-clinical programs. AgeX has also agreed to indemnify the sublessor and owner of the New Facility with respect to certain matters that may arise during the term of the AgeX Lease. The term of these indemnification obligations will generally continue in effect after the termination or expiration of the particular research, development, services, license, or lease agreement to which they relate. The potential future payments AgeX could be required to make under these indemnification agreements will generally not be subject to any specified maximum amount. Historically, AgeX has not been subject to any claims or demands for indemnification. AgeX also maintains various liability insurance policies that limit AgeX’s financial exposure. As a result, AgeX believes the fair value of these indemnification agreements is minimal. Accordingly, AgeX has not recorded any liabilities for these agreements as of December 31, 2019 and 2018.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events New Loan Agreement On March 30, 2020 AgeX and Juvenescence entered into a new Secured Convertible Facility Agreement (the “New Loan Agreement”) pursuant to which Juvenescence has agreed to provide to AgeX an $8.0 million line of credit for a period of 18 months on substantially the same terms as the Loan Agreement described in Note 4, except that (a) all loans to AgeX under the New Loan Agreement in excess of an initial $500,000 advance are subject to Juvenescence's discretion, (b) AgeX may not draw more than $1 million in any single draw, (c) in lieu of accrued interest, AgeX will issue to Juvenescence 28,500 shares of AgeX common stock when AgeX has borrowed an aggregate of $3 million under the New Loan Agreement, (d) AgeX will issue to Juvenescence warrants to purchase shares of AgeX common stock (“New Warrants”) in amounts determined by the warrant formula described below, (e) the Repayment Date for outstanding principal balance of the loan under the New Loan Agreement will be March 30, 2023, (f) if AgeX requests additional loans after making the first two draws of funds (which are expected to total $1 million) under the New Loan Agreement, a Security and Pledge Agreement (the “Security Agreement”) will go into effect granting Juvenescence a security interest in all of the assets of AgeX and Agex’s subsidiaries ReCyte Therapeutics and Reverse Bioengineering, Inc. (the “Guarantor Subsidiaries” or each a “Guarantor Subsidiary”) (g) the Guarantor Subsidiaries will guarantee AgeX's obligations under the New Loan Agreement if AgeX makes more than two draws of funds under the New Loan Agreement and (h) Juvenescence has the right to convert the principal amount of outstanding loans under the New Loan Agreement into shares of AgeX common stock at the Market Price as defined in the New Loan Agreement. Further, in addition to the Events of Default described in Note 4, additional Events of Default will arise under the New Loan Agreement if (i) AgeX or any of the Guarantor Subsidiaries sells, leases, licenses, consigns, transfers, or otherwise disposes of a material part of its assets other than inventory in the ordinary course of business or certain intercompany transactions, or certain other limited permitted transactions, unless Juvenescence approves, (ii) the security interests under the Security Agreement, if in effect, are not valid or perfected, or AgeX or a Guarantor Subsidiary contests the validity of its obligations under the New Loan Agreement or Security Agreement or other related agreement with Juvenescence, or there is a loss, theft, damage or destruction of a material portion of the collateral, (iii) any representation, warranty, or other statement made by AgeX or a Guarantor Subsidiary under the New Loan Agreement is incomplete, untrue, incorrect, or misleading, or (iv) AgeX or a Guarantor Subsidiary suspends or ceases to carry on all or a material part of its business or threatens to do so. Although the New Loan Agreement provides that Juvenescence may lend us up to $8 million, all loans in excess of the initial $500,000 are subject to Juvenescence’s discretion. Juvenescence will require that AgeX implement a plan prior to April 30, 2020 to reduce spending on employee salaries and consulting fees and to pay no bonuses for 2019 in order to borrow more than the initial $500,000, although such additional borrowings will remain subject to Juvenescence’s discretion. Each time AgeX receives an advance of funds under the New Loan Agreement, AgeX will issue to Juvenescence a number of New Warrants equal to 50% of the number determined by dividing the amount of the advance by the applicable Market Price. The Market Price will be the closing price per share of AgeX common stock on the NYSE American or other national securities exchange on the date of the applicable notice from AgeX requesting a draw of funds that triggers the obligation to issue New Warrants; provided, however that if AgeX common stock is not traded on a national securities exchange the Market Price shall be determined with reference to closing prices quoted or bid and asked prices on the OTC Bulletin Board or similar quotation system averaged over twenty consecutive trading days. The exercise price of the New Warrants will be the applicable Market Price. The New Warrants will expire at 5:00 p.m. New York time three years after the date of issue. AgeX has entered into an amendment to its Registration Rights Agreement described in Note 4 and include the 28,500 shares issuable under the New Loan Agreement and the New Warrants and underlying shares as registrable securities under the Registration Rights Agreement. Covid-19 Pandemic The outbreak of the corona virus COVID-19 could disrupt AgeX’s operations due to employee absenteeism whether due to illness or quarantines. Supply chains for chemical reagents and other supplies used in AgeX’s laboratory could be disrupted if the manufacturers or shippers experience operational disruptions related to COVID-19 illness or quarantines. COVID-19 illness could also impact members of the AgeX Board of Directors making it more difficult to convene quorums of the Board of Directors or its committees needed to conduct meetings for the management of AgeX. We cannot presently predict the extent to which the virus may impact our operations. The anticipated economic consequences of the COVID-19 pandemic have adversely impacted financial markets and could adversely affect AgeX’s ability to raise capital when needed through the sale of shares of common stock or other equity or debt securities.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Going Concern Assessment	Going concern assessment –
Cash and Cash Equivalents	Cash and cash equivalents
Concentrations of Credit Risk	Concentrations of credit risk
Fair Value Measurements	Fair value measurements Fair Value Measurements and Disclosures ● Level 1 – Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2 – Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments. ● Level 3 – Inputs to the valuation methodology are unobservable; that reflect management’s own assumptions about the assumptions market participants would make and significant to the fair value. In determining fair value, AgeX utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible, and also considers counterparty credit risk in its assessment of fair value. For the periods presented, AgeX has no financial assets or liabilities recorded at fair value on a recurring basis, except for cash and cash equivalents primarily consisting of money market funds. These assets are measured at fair value using the period-end quoted market prices as a Level 1 input. The carrying amounts of accounts receivable, net, prepaid expenses and other current assets, related party amounts due to affiliates, accounts payable, accrued liabilities and other current liabilities approximate fair values because of the short-term nature of these items.
Accounts Receivable, Net	Accounts receivable, net –
Equipment and Furniture, Net	Equipment and furniture, net
Long-Lived Intangible Assets	Long-lived intangible assets
Impairment of Long-Lived Assets	Impairment of long-lived assets –
Transactions with Noncontrolling Interests of Subsidiaries	Transactions with noncontrolling interests of subsidiaries – Consolidation – Other Presentation Matters,
Research and Development	Research and development –
General and Administrative	General and administrative
Foreign Currency Translation and Other Comprehensive Income or Loss, Foreign Currency Transaction Gains and Losses	Foreign currency translation and other comprehensive income or loss, foreign currency transaction gains and losses – For transactions denominated in other than the functional currency of AgeX or its subsidiaries, AgeX recognizes transaction gains and losses in the consolidated statements of operations and classifies the gain or loss based on the nature of the item that generated it. The majority of AgeX’s foreign currency transaction gains and losses were generated by LifeMap Sciences Ltd.’s intercompany payable due to LifeMap Sciences ,
Income Taxes	Income taxes – Income Taxes However, the net operating losses and research and development credits generated before August 17, 2017, the contribution date to AgeX, will remain as tax attributes of Lineage (see Note 7). In general, net operating losses and other tax credit carryforwards generated by legal entities in a consolidated federal tax group or a combined state tax group, collectively “the tax group”, are available to other members of the tax group depending on the nature of the transaction that a member may enter into while still in the tax group. However, under the Tax Matters Agreement between Lineage and AgeX entered into on August 17, 2017, any use of a member’s net operating loss and other tax credit carryforwards by the other member is subject to reimbursement by the benefiting member for the actual tax benefit realized. Since the August 30, 2018 deconsolidation of AgeX and to date, neither Lineage nor AgeX has used the tax attributes of the other. AgeX accounts for income taxes in accordance with ASC 740, which prescribes the use of the asset and liability method, whereby deferred tax asset or liability account balances are calculated at the balance sheet date using current tax laws and enacted rates in effect. Valuation allowances are established when necessary to reduce deferred tax assets when it is more likely than not that a portion or all of the deferred tax assets will not be realized. AgeX’s judgments, estimates and projections regarding future taxable income may change over time due to changes, among other factors, in market conditions, changes in tax laws, and tax planning strategies. If AgeX’s assumptions and consequently its estimates change in the future, the valuation allowance may be increased or decreased, which may have a material impact on AgeX’s consolidated financial statements. The guidance also prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not sustainable upon examination by taxing authorities. AgeX recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties as of December 31, 2019 and 2018. AgeX does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. AgeX is currently unaware of any tax issues under review. On December 22, 2017, the United States enacted major federal tax reform legislation, Public Law No. 115-97, commonly referred to as the 2017 Tax Cuts and Jobs Act (“2017 Tax Act”), which enacted a broad range of changes to the Internal Revenue Code. Changes to taxes on corporations impacted by the 2017 Tax Act include, but not limited to, lowering the U.S. federal tax rates to a 21% flat tax rate, eliminating the corporate alternative minimum tax (“AMT”), imposing additional limitations on the deductibility of interest and net operating losses, allowing any net operating loss (“NOLs”) generated in tax years ending after December 31, 2017 to be carried forward indefinitely and generally repealing carrybacks, reducing the maximum deduction for NOL carryforwards arising in tax years beginning after 2017 to a percentage of the taxpayer’s taxable income, and allowing for additional expensing of certain capital expenditures. The 2017 Tax Act also puts into effect a number of changes impacting operations outside of the United States including, but not limited to, the imposition of a one-time tax “deemed repatriation” on accumulated offshore earnings not previously subject to U.S. tax, and shifts the U.S taxation of multinational corporations from a worldwide system of taxation to a territorial system. ASC 740 requires the effects of changes in tax rates and laws on deferred tax balances (including the effects of the one-time transition tax) to be recognized in the period in which the legislation is enacted (see Note 7). On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to provide guidance for companies that are not able to complete their accounting for the income tax effects of the 2017 Tax Act in the period of enactment. SAB 118 allows AgeX to record provisional amounts during a measurement period not to extend beyond one year of the enactment date (see Note 7). AgeX applied the guidance in SAB 118 when accounting for the enactment-date effects of the 2017 Tax Act during the year ended December 31, 2018. As of December 31, 2018, AgeX completed its accounting for all the enactment-date income tax effects of the 2017 Tax Act further discussed in Note 7. Beginning in 2018, the 2017 Tax Act subjects a U.S. stockholder to tax on Global Intangible Low Tax Income (GILTI) earned by certain foreign subsidiaries. In general, GILTI is the excess of a U.S. shareholder’s total net foreign income over a deemed return on tangible assets. The provision further allows a deduction of 50% of GILTI, however this deduction is limited by the company’s pre-GILTI U.S. income. For 2018, AgeX included an immaterial amount of GILTI in U.S. gross income related to LifeMap Sciences, Ltd., which was fully offset by current year operating losses. For the year ended December 31, 2019, our foreign income inclusion was less than the deemed return on tangible assets, therefore no GILTI was included in income for 2019. Current interpretations under ASC 740 state that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense. AgeX has elected to account for GILTI as a current period expense when incurred.
Stock-Based Compensation	Segments –
Segments	Segments –
Basic and Diluted Net Loss Per Share Attributable to Common Stockholders	Basic and diluted net loss per share attributable to common stockholders For the years ended December 31, 2019 and 2018, because AgeX reported a net loss attributable to common stockholders, all potentially dilutive common stock, comprised of stock options, restricted stock units and warrants, is antidilutive. The following weighted average common stock equivalents were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been antidilutive (in thousands): Year Ended December 31, 2019 2018 Stock options 2,735 2,269 Warrants 58 2,000 Restricted stock units 41 -
Revenue Recognition	Revenue recognition During the first quarter of 2018, AgeX adopted FASB ASU 2014-09, Revenues from Contracts with Customers (Topic 606) AgeX recognizes revenue in a manner that depicts the transfer of control of a product or a service to a customer and reflects the amount of the consideration it expects to receive in exchange for such product or service. In doing so, AgeX follows a five-step approach: (i) identify the contract with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations, and (v) recognize revenue when (or as) the customer obtains control of the product or service. AgeX considers the terms of a contract and all relevant facts and circumstances when applying the revenue recognition standard. AgeX applies the revenue recognition standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances. On January 1, 2018, the impact of the adoption and application of Topic 606 was immaterial, and no cumulative effect adjustment was made as of that date. In the applicable paragraphs below, AgeX has summarized its revenue recognition policies for its various revenue sources in accordance with Topic 606. Revenue recognition by source and geography The following table presents AgeX’s consolidated revenues disaggregated by source (in thousands). Year Ended December 31, REVENUES: 2019 2018 Subscription and advertisement revenues $ 1,332 $ 1,227 Service and other revenues 216 149 Grant revenues 180 20 Total revenues $ 1,728 $ 1,396 The following table presents consolidated revenues (in thousands), disaggregated by geography, based on the billing addresses of customers. Year Ended December 31, REVENUES: 2019 2018 United States $ 986 $ 813 Foreign 742 583 Total revenues $ 1,728 $ 1,396 Subscription and advertisement revenues ® ® LifeMap Sciences’ performance obligations for subscriptions include a license of intellectual property related to its genetic information packages and premium genetic information tools. These licenses are deemed functional licenses that provide customers with a “right to access” to LifeMap Sciences’ intellectual property during the subscription period and, accordingly, revenue is recognized over a period of time, which is generally the subscription period. Payments are typically received at the beginning of a subscription period and revenue is recognized according to the type of subscription sold. For subscription contracts in which the subscription term commences before a payment is due, LifeMap Sciences records an accounts receivable as the subscription is earned over time and bills the customer according to the contract terms. LifeMap Sciences continuously monitors collections and payments from customers and maintains a provision for estimated credit losses and uncollectible accounts based upon its historical experience and any specific customer collection issues that have been identified. Amounts determined to be uncollectible are written off against the allowance for doubtful accounts. LifeMap Sciences has not historically provided significant discounts, credits, concessions, or other incentives from the stated price in the contract as the prices are offered on a fixed fee basis for the type of subscription package being purchased. LifeMap Sciences may issue refunds only if the packages cease to be available for reasons beyond its control. In such an event, the customer will get a refund on a pro-rata basis. Both the customer and LifeMap Sciences expect the subscription packages to be available during the entire subscription period, and LifeMap Sciences has not experienced any significant issues with the availability of the product and has not issued any material refunds. Using the most likely amount method for estimating refunds under Topic 606, including historical experience, LifeMap Sciences determined that the single most likely amount of variable consideration for refunds is immaterial as LifeMap Sciences does not expect to pay any refunds. LifeMap Sciences’ performance obligations for advertising are overall advertising services and represent a series of distinct services. Contracts are typically less than a year in duration and the fees charged may include a combination of fixed and variable fees with the variable fees tied to click throughs to the customer’s products on their website. LifeMap Sciences allocates the variable consideration to each month the click through services occur and allocates the annual fee to the performance obligation period of the initial term of the contract because those amounts correspond to the value provided to the customer each month. For click-through advertising services, at the time the variable compensation is known and determinable, the service has been rendered. Revenue is recognized at that time. The annual fee is recognized over the initial subscription period because this is a service and the customers simultaneously receive and consume during the period of the subscription. LifeMap Sciences’ deferred subscription revenues primarily represent subscriptions for which cash payment has been received for the subscription term, but the subscription term has not been completed as of the balance sheet date reported. For the years ended December 31, 2019 and 2018, LifeMap Sciences recognized $1.3 million and $1.2 million, respectively, in subscription and advertisement revenues. As of December 31, 2019, there was $0.3 million included in deferred revenues in the consolidated balance sheets which is expected to be recognized as subscription revenue over the next twelve months. LifeMap Sciences has licensed from third parties the databases and software it commercializes and has a contractual obligation to pay royalties to the licensor on subscriptions sold. These costs are included in cost of sales on the consolidated statements of operations when the cash is received and the royalty obligation is incurred as the royalty payments do not qualify for capitalization of costs to fulfill a contract under ASC 340-40, Other Assets and Deferred Costs - Contracts with Customers Grant revenues – Research and Development Arrangements In September 2018, AgeX was awarded a grant of up to approximately $225,000 from the National Institutes of Health (NIH). The NIH grant provides funding for continued development of AgeX technologies for treating osteoporosis. The grant funds will be made available by the NIH as allowable expenses are incurred. For the years ended December 31, 2019 and 2018, AgeX incurred approximately $180,000 and $20,000, respectively, of allowable expenses under the NIH grant and recognized a corresponding amount of grant revenues. On April 5, 2018, ReCyte Therapeutics was awarded a grant of up to approximately $386,000 from the NIH. The NIH grant provides funding for continued development of ReCyte Therapeutics’ technologies for treating stroke. The grant funds will be made available by the NIH to ReCyte Therapeutics as allowable expenses are incurred. As of December 31, 2019, no allowable expenses were incurred under the NIH grant. Arrangements with multiple performance obligations
Recently Adopted Accounting Pronouncements	Recently adopted accounting pronouncements Leases. Leases Codification Improvements to Topic 842, Leases, Leases (Topic 842): Targeted improvements, AgeX management determines if an arrangement is a lease at inception. Leases are classified as either financing or operating, with classification affecting the pattern of expense recognition in the consolidated statements of operations. When determining whether a lease is a financing lease or an operating lease, ASC 842 does not specifically define criteria to determine “major part of remaining economic life of the underlying asset” and “substantially all of the fair value of the underlying asset.” For lease classification determination, AgeX continues to use (i) 75% or greater to determine whether the lease term is a major part of the remaining economic life of the underlying asset and (ii) 90% or greater to determine whether the present value of the sum of lease payments is substantially all of the fair value of the underlying asset. Under the available practical expedients, and as applicable, AgeX accounts for the lease and non-lease components as a single lease component. AgeX recognizes right-of-use (“ROU”) assets and lease liabilities for leases with terms greater than twelve months in the condensed consolidated balance sheet. ROU assets represent an entity’s right to use an underlying asset during the lease term and lease liabilities represent an entity’s obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. If the lease agreement does not provide an implicit rate in the contract, an entity uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the entity will exercise that option. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Upon adoption of ASC 842 and based on the practical expedients available under that standard, AgeX did not reassess any expired or existing contracts, reassess the lease classification for any expired or existing leases and reassess initial direct costs for exiting leases. AgeX also elected not to capitalize leases that have terms of twelve months or less. The adoption of ASC 842 had no impact on AgeX’s consolidated balance sheet as of January 1, 2019, as AgeX did not have operating leases as of December 31, 2018 (see Note 8). AgeX’s sublease of its current office and laboratory facility, which commenced on April 2, 2019, is subject to ASC 842. AgeX recognized its lease as a right-of-use asset included in property and equipment, net (see Note 3) and operating lease liability on its balance sheet in accordance with ASC 842 as of December 31, 2019 (see Note 8). During 2019, AgeX as a sublessor subleased portions of its office and laboratory space to certain unaffiliated third parties. These subleases are not subject to ASC 842. Stock-based compensation. Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently issued accounting pronouncements not yet adopted The following accounting standard, which is not yet effective, is presently being evaluated by AgeX to determine the impact that it might have on its consolidated financial statements. In December 2019, the FASB issued ASU 2019-02, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement

Organization, Basis of Presen_2

Organization, Basis of Presentation and Liquidity (Tables)	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Ownership of Outstanding Shares of Its Subsidiaries	As of and for the year ended December 31, 2019, AgeX consolidated the following subsidiaries: Subsidiary Field of Business AgeX Ownership Country ReCyte Therapeutics Early stage pre-clinical research and development involved in stem cell-derived endothelial and cardiovascular related progenitor cells for the treatment of vascular disorders, and ischemic conditions 94.8% USA LifeMap Sciences (1) Biomedical, gene and disease databases and tools 81.7% USA (1) LifeMap Sciences includes LifeMap Sciences, Inc. and its wholly-owned subsidiary LifeMap Sciences, Ltd. an Israeli company.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following weighted average common stock equivalents were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been antidilutive (in thousands): Year Ended December 31, 2019 2018 Stock options 2,735 2,269 Warrants 58 2,000 Restricted stock units 41 -
Schedule of Disaggregated Revenues	The following table presents AgeX’s consolidated revenues disaggregated by source (in thousands). Year Ended December 31, REVENUES: 2019 2018 Subscription and advertisement revenues $ 1,332 $ 1,227 Service and other revenues 216 149 Grant revenues 180 20 Total revenues $ 1,728 $ 1,396
Schedule of Disaggregated by Geographical Revenue	The following table presents consolidated revenues (in thousands), disaggregated by geography, based on the billing addresses of customers. Year Ended December 31, REVENUES: 2019 2018 United States $ 986 $ 813 Foreign 742 583 Total revenues $ 1,728 $ 1,396

Selected Balance Sheet Compon_2

Selected Balance Sheet Components (Tables)	12 Months Ended
	Dec. 31, 2019
Balance Sheet Related Disclosures [Abstract]
Schedule of Property and Equipment, Net, and Construction in Progress	At December 31, 2019 and 2018, property and equipment was comprised of the following (in thousands): December 31, 2019 2018 Equipment, furniture and fixtures $ 954 $ 245 Right-of-use assets (1) 726 - Accumulated depreciation and amortization (554 ) (155 ) Property and equipment, net $ 1,126 $ 90 (1) AgeX adopted ASC 842 on January 1, 2019. For additional information on this standard and right-of-use assets and liabilities see Notes 2 and 8.
Schedule of Intangible Assets, Net	At December 31, 2019 and 2018, intangible assets, primarily consisting of acquired in-process research and development and patents, and accumulated amortization were as follows (in thousands): December 31, 2019 2018 Intangible assets $ 5,586 $ 5,586 Accumulated amortization (3,435 ) (2,877 ) Intangible assets, net $ 2,151 $ 2,709
Schedule of Accounts Payable and Accrued Liabilities	At December 31, 2019 and 2018, accounts payable and accrued liabilities were comprised of the following (in thousands): December 31, 2019 2018 Accounts payable $ 420 $ 150 Accrued compensation 263 254 Accrued vendors and other expenses 899 962 Accounts payable and accrued liabilities $ 1,582 $ 1,366

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	In aggregate, Lineage charged such Use Fees to AgeX and subsidiaries as follows (in thousands): Year Ended December 31, 2019 2018 Research and development $ 701 $ 1,278 General and administrative 239 400 Total Use Fees $ 940 $ 1,678

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Summary of Stock Option Activity	A summary of the Plan activity and related information follows (in thousands except weighted average exercise price): Shares Number Number Weighted January 1, 2018 2,761 1,239 - $ 2.00 Options granted (1,038) 1,038 - 2.91 Options forfeited 8 (8) - 2.00 Outstanding at December 31, 2018 1,731 2,269 - 2.42 Restricted stock units granted (100) - 50 - Options granted (677) 677 - 3.92 Options forfeited and cancelled 100 (100) - 3.48 December 31, 2019 1,054 2,846 50 $ 2.74 Exercisable at December 31, 2019 1,630 $ 2.55
Schedule of Stock Based Compensation Expense	AgeX recorded stock-based compensation expense in the following categories on the accompanying consolidated statements of operations for the years ended December 31, 2019 and 2018 (in thousands): Year Ended December 31, 2019 2018 Research and development $ 133 $ 148 General and administrative 1,774 1,325 Total stock-based compensation expense $ 1,907 $ 1,473
Schedule of Weighted Average Assumptions to Calculate Fair Value of Stock Options	The weighted-average estimated fair value of stock options granted during the years ended December 31, 2019 and 2018 was $2.45 per share and $1.99 per share, respectively, using the Black-Scholes option pricing model with the following weighted-average assumptions: Year Ended December 31, 2019 2018 Expected life (in years) 6.01 6.05 Risk-free interest rates 1.96% 2.99% Volatility 74.53% 76.4% Dividend yield -% -%

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Net Loss from Continuing Operations Before Provision for Income Taxes	Net loss from continuing operations before provision for income taxes are as follows: December 31, 2019 2018 Domestic $ (13,051 ) (7,542 ) Foreign 815 (189 ) Net loss before income tax provision $ (12,236 ) (7,731 )
Schedule of Components of Deferred Tax Assets and Liabilities	The primary components of the net deferred tax assets and liabilities as of December 31, 2019 and 2018 were as follows (in thousands): December 31, Deferred tax assets/(liabilities): 2019 2018 Net operating loss carryforwards $ 12,402 $ 9,893 Research and development credit carryforwards 2,069 1,734 Patents and fixed assets 454 292 Stock-based compensation 659 241 Operating lease liability 428 - Other, net 124 83 Operating lease ROU assets (424 ) - Valuation allowance (15,712 ) (12,243 ) Total net deferred tax assets $ - $ -
Schedule of Income Tax Rate Reconciliation	Income taxes differed from the amounts computed by applying the U.S. federal income tax rate indicated to pretax losses from operations as a result of the following: December 31, 2019 2018 Computed tax benefit at federal statutory rate 21 % 21 % Research and development and other credits 1 % 1 % State tax benefit, net of effect on federal income taxes 5 % 3 % Permanent differences - % (1 )% Change in valuation allowance (28 )% (23 )% Foreign rate differential - % (1 )% (1 )% - %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Supplemental Cash Flow Information Related to Operating Lease	The following table presents supplemental cash flow information related to the AgeX Lease for the year ended December 31, 2019 (in thousands): Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating lease $ 323
Schedule of Supplemental Balance Sheet Information Related to Operating Lease	The following table presents supplemental balance sheet information related to the AgeX Lease as of December 31, 2019 (in thousands, except lease term and discount rate): Operating lease Right-of-use asset, net $ 424 Right-of-use lease liability $ 428 Weighted average remaining lease term Operating lease 1 year Weighted average discount rate Operating lease 6%
Schedule of Future Minimum Lease Commitments	The following table presents future minimum lease commitments as of December 31, 2019 (in thousands): Operating Lease Year Ending December 31, 2020 $ 440 Less imputed interest (12 ) Total $ 428

Organization, Basis of Presen_3

Organization, Basis of Presentation and Liquidity (Details Narrative) - USD ($) $ in Thousands	Nov. 28, 2018	Aug. 30, 2018	Jun. 07, 2018	Dec. 31, 2018	Dec. 31, 2019
Accumulated deficit				$ (74,054)	$ (86,208)
Cash and cash equivalents				$ 6,707	2,352
Common Stock [Member]
Ownership interest	4.80%
Number of common stock shares issued				2,000,000
Retained shares of common stock	1,718,972
Lineage [Member]
Percentage of ownership before transaction		80.40%
Percentage of ownership after transaction		40.20%
Lineage [Member] | Pro Rata Basis [Member] | Common Stock [Member]
Number of common stock shares issued	12,697,028
Juvenescence Limited [Member]
Number of share sold		14,400,000	2,000,000
Ownership interest		5.60%
Percentage of ownership before transaction		5.60%
Percentage of ownership after transaction		45.80%
Line of credit facility					200
Juvenescence Limited [Member] | Loan Facility Agreement [Member]
Line of credit facility					$ 8,000

Organization, Basis of Presen_4

Organization, Basis of Presentation and Liquidity - Schedule of Ownership of Outstanding Shares of Its Subsidiaries (Details Narrative)	12 Months Ended
	Dec. 31, 2019
ReCyte Therapeutics, Inc. [Member]
Field of Business	Early stage pre-clinical research and development involved in stem cell-derived endothelial and cardiovascular related progenitor cells for the treatment of vascular disorders, and ischemic conditions
Agex Ownership	94.80%
Country	USA
LifeMap Sciences, Inc. [Member]
Field of Business	Biomedical, gene and disease databases and tools	[1]
Agex Ownership	81.70%	[1]
Country	USA	[1]
[1]	LifeMap Sciences includes LifeMap Sciences, Inc. and its wholly-owned subsidiary LifeMap Sciences, Ltd. an Israeli company.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	Apr. 05, 2018	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Cash		$ 6,700	$ 2,400	$ 6,700
Accounts receivable, allowance for doubtful accounts		321	$ 321	321
Estimated useful life of long lived assets			10 years
Payment of interest and penalties
Uncertain tax position
Federal tax rates			21.00%	21.00%
Revenues, net			$ 1,728	$ 1,396
Deferred revenues		317	$ 283	317
Minimum [Member]
Estimated useful life			3 years
Maximum [Member]
Estimated useful life			10 years
National Institutes of Health [Member]
Allowable expenses of grant revenues			$ 180	20
Subscription and Advertisement Revenues [Member]
Revenues, net			1,332	1,227
Grant Revenues [Member]
Revenues, net	$ 386		$ 180	$ 20
Grant Revenues [Member] | National Institutes of Health [Member]
Revenues, net		$ 225

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Stock Options [Member]
Antidilutive securities excluded from computation of earnings per share, amount	2,735,000	2,269,000
Warrants [Member]
Antidilutive securities excluded from computation of earnings per share, amount	58,000	2,000,000
Restricted Stock Units [Member]
Antidilutive securities excluded from computation of earnings per share, amount	41,000

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Disaggregated Revenues (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenues	$ 1,728	$ 1,396
Subscription and Advertisement [Member]
Revenues	1,332	1,227
Service and Other Revenue [Member]
Revenues	216	149
Grant [Member]
Revenues	$ 180	$ 20

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Disaggregated by Geographical Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Total revenues	$ 1,728	$ 1,396
United States [Member]
Total revenues	986	813
Foreign [Member]
Total revenues	$ 742	$ 583

Selected Balance Sheet Compon_3

Selected Balance Sheet Components (Details Narrative) - USD ($)	Aug. 13, 2018	Dec. 31, 2019	Dec. 31, 2018
Depreciation and amortization expense		$ 393,000	$ 58,000
Number of shares issued for aquired, shares	80,000
Number of shares issued for aquired	$ 240,000		240,000
Payment for patents, description		Additional shares of AgeX common stock totaling up to $4.3 million of market value will also be issued to Escape upon the attainment of development and regulatory approval milestones by AgeX for each product covered by the acquired patents.
Royalty percentage		1.00%
Number of common stock issued or Issuable		$ 4,300,000
Amortization of intangible assets		$ 558,000	$ 477,000
Research and Development [Member]
Estimated useful lives		P10Y
Payment for patents, description		The aggregate cash payments AgeX may make to Escape for not reaching the predetermined level of expenses can be up to $1.0 million.
Consulting fees and services		$ 200,000
Asset Purchase Agreement [Member]
Payments to acquire businesses	$ 1,072,436,000
Number of shares issued for aquired, shares	80,000
Number of shares issued for aquired	$ 240,000
Aggregate of acquisition cost	$ 1,300,000

Selected Balance Sheet Compon_4

Selected Balance Sheet Components - Schedule of Property and Equipment, Net, and Construction in Progress (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Equipment, furniture and fixtures		$ 954	$ 245
Right-of-use assets	[1]	726
Accumulated depreciation and amortization		(554)	(155)
Property and equipment, net		$ 1,126	$ 90
[1]	AgeX adopted ASC 842 on January 1, 2019. For additional information on this standard and right-of-use assets and liabilities see Notes 2 and 8.

Selected Balance Sheet Compon_5

Selected Balance Sheet Components - Schedule of Intangible Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Intangible assets	$ 5,586	$ 5,586
Accumulated amortization	(3,435)	(2,877)
Total intangible assets, net	$ 2,151	$ 2,709

Selected Balance Sheet Compon_6

Selected Balance Sheet Components - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Accounts payable	$ 420	$ 150
Accrued compensation	263	254
Accrued vendors and other expenses	899	962
Total accounts payable and accrued liabilities	$ 1,582	$ 1,366

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Aug. 16, 2019	Aug. 13, 2019	Mar. 18, 2019	Mar. 23, 2018	Mar. 21, 2018	Oct. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Aug. 17, 2017
Value of common stock shares issued								$ 5,000,000
Acquisition of purchase amount								1,872,000
Cash received from related party				$ 3,200,000
Close merger cash amount				$ 955,000
Proceeds from the sale of investment							354,000	3,215,000
Ascendance [Member]
Gain on sale of equity investment								3,200,000
Chief Operating Officer [Member]
Related party payables							71,000
Transactions fixed annual amount						$ 280,000
Stockholders [Member] | Ascendance [Member]
Proceeds from the sale of investment							354,000
Alfred D. Kingsley [Member]
Warrants exercise price			$ 2.50
Warrants to purchase common stock			248,600
Payment of warrants			$ 621,500
Lineage [Member]
Related party payables							$ (7,000)	$ 34,000
Shared Facilities and Service Agreement [Member]
Allocated cost percentage									5.00%
Loan Agreement [Member] | Juvenescence [Member]
Line of credit facility		$ 2,000,000
Line of credit, term		18 months
Line of credit outstanding amount	$ 1,800,000
Line of credit, expiration date		Feb. 28, 2021
Default amount		$ 700,000
Related party transaction description		On August 13, 2019, AgeX and Juvenescence entered into a Loan Facility Agreement (the "Loan Agreement") pursuant to which Juvenescence has provided to AgeX a $2.0 million line of credit for a period of 18 months. Through December 31, 2019, AgeX drew $1.8 million of the line of credit. AgeX may not draw down funds after the Repayment Date in February 2021 or if an "Event of Default" under the Loan Agreement has occurred and is continuing and AgeX may not draw down more than $700,000 during any 30 day period.
Number of common stock shares issued		19,000
Value of common stock shares issued		$ 56,000
Related party transaction percent		10.00%
Gross proceeds from sale of common stock		$ 7,500,000
Line of credit borrowed money in excess		100,000
Line of credit borrowed money in excess not paid		$ 25,000
Issuance of warrants		150,000
Warrants exercise price		$ 2.60
Warrants, value		$ 236,000
Number of shares issuable		19,000
Warrants to purchase common stock		150,000
Asset Contribution Agreement [Member] | In Process Research and Development [Member]
Acquisition of purchase amount					$ 800,000

Related Party Transactions - Sc

Related Party Transactions - Schedule of Related Party Transactions (Details) - Lineage [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Payments for Other Fees	$ 940	$ 1,678
Research and Development [Member]
Payments for Other Fees	701	1,278
General and Administrative [Member]
Payments for Other Fees	$ 239	$ 400

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Aug. 13, 2019	Mar. 18, 2019	Aug. 30, 2018	Aug. 13, 2018	Jul. 10, 2018	Jun. 07, 2018	Feb. 28, 2018	Aug. 17, 2017	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, shares authorized									5,000,000	5,000,000
Preferred stock, par value									$ 0.0001	$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized									100,000,000	100,000,000
Common stock, par value									$ 0.0001	$ 0.0001
Number of shares issued for aquired, shares				80,000
Number of shares issued for aquired				$ 240,000						$ 240,000
Common stock, shares issued									37,649,000	35,830,000
Common stock, shares outstanding									37,649,000	35,830,000
Aggregate cash proceed from warrants										$ 1,000,000
Alfred D. Kingsley [Member]
Sale of warrants purchase of common stock		248,600
Warrants exercise price		$ 2.50
Warrants [Member]
Sale of warrants purchase of common stock		1,800,000			526,400		1,473,600
Warrants exercise price		$ 2.50			$ 0.50		$ 0.50		$ 2.50
Aggregate cash proceed from warrants		$ 4,500,000			$ 263,200		$ 736,800
Warrants [Member] | Alfred D. Kingsley [Member]
Aggregate cash proceed from warrants							$ 124,300
Juvenescence Limited [Member]
Number of share sold			14,400,000			2,000,000
Number of share common stock, value						$ 5,000,000
Sale of stock price per share						$ 2.50
Asset Contribution Agreement [Member]
Number shares exchange of common stock								28,800,000
Number of share sold								4,950,000
Number of share common stock, value								$ 10,000,000
Loan Agreement [Member] | Juvenescence [Member]
Sale of warrants purchase of common stock	150,000
Warrants exercise price	$ 2.60
Number of common stock shares issued	19,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of common stock reserved	4,000,000
Options exercisable	$ 6
Number of options exercised
Options granted and outstanding exercised	$ 7,800
Total unrecognized compensation expense	$ 2,400
Recognized over weighted average period	2 years 8 months 2 days
Options outstanding	$ 13
Weighted-average estimated fair value of stock options granted	$ 2.45	$ 1.99
Stock Options [Member]
Granted options description	In the case of an optionee who, at the time of grant, owns more than 10% of the combined voting power of all classes of AgeX stock, the exercise price of any incentive stock option must be at least 110% of the fair market value of the common stock on the grant date, and the term of the option may be no longer than five years.
Stock Appreciation Rights (SARs) [Member]
Granted options description	The exercise price of an SAR shall not be less than 100% of the fair market value of one share of common stock on the date of grant.
Stock options expiration	10 years
Maximum [Member] | Restricted Stock and Restricted Stock Units [Member]
Granted options description	They may purchase or otherwise acquire Restricted Stock or Restricted Stock Units subject to such vesting, transfer, and repurchase terms, and other restrictions. The price at which Restricted Stock may be issued or sold will be not less than 100% of fair market value.
Minimum [Member] | Stock Options [Member]
Options exercisable	$ 100
2017 Equity Incentive Plan [Member]
Granted options description	No person shall be granted, during any one year period, options to purchase, or SARs with respect to, more than 1,000,000 shares in the aggregate, or any Awards of Restricted Stock or Restricted Stock Units with respect to more than 500,000 shares in the aggregate. If an Award is to be settled in cash, the number of shares on which the Award is based shall not count toward the individual share limit.
2017 Equity Incentive Plan [Member] | Maximum [Member]
Options to purchase	1,000,000
2017 Equity Incentive Plan [Member] | Maximum [Member] | Restricted Stock Units [Member]
Options to purchase	500,000

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Option Activity (Details) - 2017 Equity Incentive Plan [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options Outstanding, Beginning balance
Number of Options Outstanding, Restricted stock units granted	50
Number of Options Outstanding, Options granted
Number of Options Outstanding, Options forfeited/cancelled
Number of Options Outstanding, End balance	50
Number of Options Outstanding, Exercisable
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Available for Grant, Beginning balance	1,731	2,761
Shares Available for Grant, Restricted Stock Units Granted	(100)
Shares Available for Grant, Options Granted	(677)	(1,038)
Shares Available for Grant, Options Forfeited/Cancelled	100	8
Shares Available for Grant, End of the period	1,054	1,731
Number of Options Outstanding, Beginning balance	2,269	1,239
Number of Options Outstanding, Restricted stock units granted
Number of Options Outstanding, Options granted	677	1,038
Number of Options Outstanding, Options forfeited/cancelled	(100)	(8)
Number of Options Outstanding, End balance	2,846	2,269
Number of Options Outstanding, Exercisable	1,630
Weighted Average Exercise Price of Options Outstanding, beginning balance	$ 2.42	$ 2
Weighted Average Exercise Price of Options, Restricted stock units granted
Weighted Average Exercise Price of Options, Options granted	3.92	2.91
Weighted Average Exercise Price of Options, Options forfeited	3.48	2
Weighted Average Exercise Price of Options, Outstanding end balance	2.74	$ 2.42
Weighted Average Exercise Price of Options, Exercisable	$ 2.55

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Stock Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 1,907	$ 1,285
Research and Development [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	133	148
General and Administrative [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 1,774	$ 1,325

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Weighted Average Assumptions to Calculate Fair Value of Stock Options (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Expected life (in years)	6 years 4 days	6 years 18 days
Risk-free interest rates	1.96%	2.99%
Volatility	74.53%	76.40%
Dividend yield	0.00%	0.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Thousands	Aug. 30, 2018	Jun. 07, 2018	Mar. 23, 2018	Dec. 31, 2019	Dec. 31, 2018
Net operating loss carryforwards for federal tax purposes				$ 42,000
Net operating loss carryforwards				10,100
Cash received from related party			$ 3,200
Gain sale of equity method investment			3,200		$ 3,215
Taxable gain			2,200
Close merger cash amount			$ 955
Proceeds from the sale of investment				354	3,215
Research and development credit carryforwards				2,069	$ 1,734
Domestic [Member]
Net operating loss carryforwards				$ 36,100
Net operating losses expiration date				Expire in varying amounts between 2028 and 2039
Research and development credit carryforwards				$ 1,100
State [Member]
Net operating losses expiration date				The state net operating losses expire in varying amounts between 2028 and 2039
Research and development credit carryforwards				$ 957
GILTI [Member]
Income tax rate deduction				50.00%
Juvenescence Limited [Member]
Sale of common stock	14,400,000	2,000,000
Ownership interest	5.60%
Percentage of ownership before transaction	5.60%
Percentage of ownership after transaction	45.80%
LifeMap Sciences [Member]
Net operating loss carryforwards				$ 6,500
Ascendance [Member] | Stockholders [Member]
Proceeds from the sale of investment				354
Lineage [Member]
Net operating loss carryforwards				$ 3,600
Percentage of ownership before transaction	80.40%
Percentage of ownership after transaction	40.20%

Income Taxes - Schedule of Net

Income Taxes - Schedule of Net Loss from Continuing Operations Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net loss before income tax provision	$ (12,236)	$ (7,731)
Domestic [Member]
Net loss before income tax provision	(13,051)	(7,542)
Foreign [Member]
Net loss before income tax provision	$ 815	$ (189)

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating loss carryforwards		$ 12,402	$ 9,893
Research and development credit carryforwards		2,069	1,734
Patents and fixed assets		454	292
Stock-based compensation		659	241
Operating lease liability		428
Other, net		124	83
Operating lease ROU assets	[1]	(726)
Valuation allowance		(15,712)	(12,243)
Total net deferred tax assets
[1]	AgeX adopted ASC 842 on January 1, 2019. For additional information on this standard and right-of-use assets and liabilities see Notes 2 and 8.

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Computed tax benefit at federal statutory rate	21.00%	21.00%
Research and development and other credits	1.00%	1.00%
State tax benefit, net of effect on federal income taxes	5.00%	3.00%
Permanent differences	0.00%	(1.00%)
Change in valuation allowance	(28.00%)	(23.00%)
Foreign rate differential	(0.00%)	(1.00%)
Income tax rate	(1.00%)	0.00%

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)		Apr. 02, 2019USD ($)ft²	Dec. 31, 2019USD ($)ft²	Apr. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Tenant improvement expenses			$ 436,000
Right-of-use asset	[1]		726,000
Right-of-use liability			$ 428,000
Accounting Standards Update 2016-02 [Member]
Right-of-use asset				$ 726,000
Right-of-use liability				$ 726,000
Lease Agreement [Member]
Area of land | ft²		23,911
Base rent for initial 12 months		$ 35,867
Increase in base rent		$ 36,943
Lease expiration		Dec. 31, 2020
Sublease terminate, description		(a) AgeX fails to pay any rent or any other sum required to be paid for a period of ten (10) days after written notice of delinquency is delivered by the sublandlord; provided, however, that if AgeX fails to pay rent or other sums due within ten (10) days of the date due three or more times during any twelve month period, then any subsequent failure to pay any rent or other sum when due shall constitute a default without the requirement of any written notice; (b) a material default by AgeX in the performance of any other terms, covenants or conditions of the AgeX Lease where the failure continues for thirty (30) days after written notice from the sublandlord; provided that if AgeX defaults in the performance of the same obligation three or more times in any twelve month period and notice from the sublandlord was given in each instance, no cure period shall thereafter be applicable; (c) AgeX becomes bankrupt or insolvent, makes an assignment for the benefit of creditors, bankruptcy or reorganization proceedings are commenced by or against AgeX, and in the case of an involuntary proceeding are not discharged within 60 days, the appointment of a receiver for a substantial part of AgeX's assets, or the levy upon the sublease or AgeX's estate in the sublease by attachment or execution, or (d) AgeX abandons the New Facility.
SubLease Agreement [Member]
Area of land | ft²			11,121
Base rent for initial 12 months			$ 16,312
Lease expiration			Dec. 31, 2020
SubLease Agreement [Member] | First Sublessee [Member]
Base rent for initial 12 months			$ 3,089
SubLease Agreement [Member] | Second Sublessee [Member]
Base rent for initial 12 months			$ 15,405
[1]	AgeX adopted ASC 842 on January 1, 2019. For additional information on this standard and right-of-use assets and liabilities see Notes 2 and 8.

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Supplemental Cash Flow Information Related to Operating Lease (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Operating cash flows for operating lease	$ 323

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Supplemental Balance Sheet Information Related to Operating Lease (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Right-of-use asset, net	[1]	$ 726
Right-of-use lease liability		$ 428
Weighted average remaining lease term Operating lease		1 year
Weighted average discount rate Operating lease		6.00%
[1]	AgeX adopted ASC 842 on January 1, 2019. For additional information on this standard and right-of-use assets and liabilities see Notes 2 and 8.

Commitments and Contingencies_4

Commitments and Contingencies - Schedule of Future Minimum Lease Commitments (Details)	Dec. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Year Ending December 31, 2020	$ 440,000
Less imputed interest	(12,000)
Total	$ 428,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] $ in Thousands	Mar. 30, 2020USD ($)shares
New Loan Agreement [Member]
Line of credit, maximum borrowing capacity	$ 8,000
Line of credit, current borrowing capacity	$ 500
Stock issued during period, shares, | shares	28,500
Additional loan amount	$ 1,000
Loan agreement description	The New Loan Agreement provides that Juvenescence may lend us up to $8 million, all loans in excess of the initial $500,000 are subject to Juvenescence's discretion. Juvenescence will require that AgeX implement a plan prior to April 30, 2020 to reduce spending on employee salaries and consulting fees and to pay no bonuses for 2019 in order to borrow more than the initial $500,000, although such additional borrowings will remain subject to Juvenescence's discretion.
New Loan Agreement [Member] | Juvenescence's Discretion [Member]
Line of credit, maximum borrowing capacity	$ 1,000
Borrowed an aggregate amount	$ 3,000
Registration Rights Agreement [Member]
Stock issued during period, shares, | shares	28,500