Segment Reporting |
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| Segment Reporting | 13. Segment Reporting Operating segments are defined as components of an enterprise which engages in business activities from which it may recognize revenues and incur expenses about which separate discrete information is available for evaluation by the chief operating decision maker, or CODM, in deciding how to allocate resources and in assessing performance. The Company operates in a reportable segment, developing and advancing genetic medicines designed to target critical underlying pathology of neurodegenerative diseases. The accounting policies of the single segment are the same as those described in the summary of significant accounting policies in the Company’s 2024 Annual Report filed on Form 10-K. The Company’s CODM is its chief executive officer. The measure of segment assets is reported on the balance sheet as total assets. All assets are located within the United States. The CODM uses net loss as reported on the Company’s statement of operations to assess the Company’s performance. The CODM also uses cash forecast in deciding where to invest or expand operations within the business. In these cash forecasts, research and development expenses and general and administrative expenses exclude certain non-cash items such as share based compensation and depreciation and amortization expenses. The following table summarizes significant segment expenses:
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