Note G - Commitments and Contingencies
12 Months Ended
Dec. 31, 2016
Notes to Financial Statements  
Commitments and Contingencies Disclosure [Text Block]
G.
Commitments and Contingencies
 
Legal Matters
 
From time to time, the Company is involved in various legal proceedings arising in the normal course of business. For some matters, a liability is not probable or the amount cannot be reasonably estimated and, therefore, an accrual has not been made. However, for such matters when it is probable that the Company has incurred a liability and can reasonably estimate the amount, the Company accrues and discloses such estimates. As of
December
31,
2016,
no accruals have been made related to commitments and contingencies
. As of
December
31,
2015,
the Company had accrued
$20,000
related to commitments and contingencies.
 
In
2014,
a former financial advisor of the Company filed a request with the Iowa District Court to declare valid a purported right of
first
refusal to serve as the Company
’s exclusive financial advisor for specified strategic transactions and to receive fees for the specified strategic transactions irrespective of whether any such specified transaction occurred during or after the term of the financial advisor’s service agreement. This filing by the former financial advisor was made in response to an action initiated by the Company in
2013
seeking a declaratory judgement finding that such purported right was invalid and unenforceable. Two former members of the Company’s board of directors (the “Board”) joined the lawsuit as intervenors based on the former financial advisor’s purported assignment of its rights, or a portion thereof, under the agreement to the intervenors. In
September
2015,
the court granted summary judgement in favor of the Company with respect to the Company’s declaratory judgement action and the former financial advisor’s counterclaims and the Company separately entered into settlement agreements with each of the intervenors. The settlements reached with the intervenors did not differ from the accrual previously recorded by the Company by a material amount. The former financial advisor subsequently filed a notice of appeal of the court’s ruling with the Supreme Court of Iowa. On
January
6,
2016,
the Company entered into a Settlement Agreement and Mutual Release (the “Settlement Agreement”) with the former financial advisor and Donald DeWaay, Jr. pursuant to which, among other things, the former financial advisor agreed, in exchange for the consideration described therein, to dismiss with prejudice its pending appeal.  DeWaay Financial Network’s appeal was subsequently dismissed by the Supreme Court of Iowa on
January
7,
2016.
The settlement amount was commensurate with the contingency recorded in the books and records of the Company. The consideration in the settlement agreement did not differ from the accrual previously recorded by the Company by a material amount.
 
In 
November
2016,
a stockholder filed a class action suit against the Company in the Iowa District Court in Johnson county alleging that the Company, certain of is senior executives and directors who signed the
registration statement in connection with its initial public offering, and each of the investment banks that acted as underwriters for the offering negligently issued untrue statements of material facts and omitted to state material facts required to be stated in the registration statement and incorporated offering materials that the Company filed with the U.S Securities and Exchange Commission in support of the offering. The plaintiff does not quantify any alleged damages in his complaint but, in addition to attorneys' fees and costs, the plaintiff seeks to recover damages and obtain other relief on behalf of himself and all other persons who purchased the Company's common stock pursuant or traceable to the offering and the registration statement and who were allegedly damaged thereby.
 
In
January
2017,
the suit was removed to the U.S. District Court for the Southern District of Iowa. The plaintiff has since filed a motion to remand the case to the Iowa District Court, and that motion is still pending. The suit is still in a preliminary stage and has not yet been set for trial. As such, the Company unable to predict the timing or outcome of this litigation as of the date of this report.
 
 
Lease Agreements
 
Iowa
 
The Company leases office and laboratory facilities in Iowa under a non-can
celable operating lease. The Company’s lease for its Iowa facilities expires in
September
2017
and includes a renewal option that could extend the lease for successive
one
year terms upon expiration.
 
Florida
 
The Company leases office space in Florida, comprised of
two
contiguous office suites, under a
non-cancelable operating lease, which
expires in 
August
2025
and
February
2026,
respectively, and includes the right to extend the term of the lease for
two
successive
five
year terms upon expiration.
 
Virginia
 
The Company leases office and
laboratory facilities in Virginia under a non-cancelable operating lease.
In
 
February
2017,
the Company modified the lease to expand the amount of office space in the current facility.
The Company’s lease for its Virginia facilities expires in
August
2017.
 
North Carolina
 
 
The Company leases office space in North Carolina under a non-cancelable operating lease. The expiration date of the Company
’s lease is
May
2020,
and includes renewal options that could extend the lease for an additional
three
years.
 
Capital Lease
 
The Company leases various laboratory equipment, furniture and office equipment and leasehold improvements that are accounted for as capital leases and that require ongoing payments, including interest expense. The capital leases
are financed through various financial institutions and are collateralized by the underlying assets. As of
December
31,
2016,
the interest rates for assets under remaining capital leases were
7.19%
and
8.05%.
 
Rent expense for non-cancelable operating and capital leases was
$0.6
million,
$0.3
million and
$0.2
million for the years ended
December
31,
2016,
2015
and
2014,
respectively.
 
Future minimum lease payments under capital leases and non-cancelable operating leases as of
December
31,
2016,
were as follows (in thousands):
 
   
Capital
   
Operating
 
Year Ending December 31,
 
Leases
   
Leases
 
2017
  $
214
    $
555
 
2018
   
208
     
585
 
2019
   
208
     
569
 
2020
   
208
     
499
 
2021
   
127
     
449
 
Thereafter
   
     
1,836
 
Total minimum lease payments
   
965
    $
4,493
 
Less: amounts representing interest
   
(152
)
   
 
 
Total
  $
813