v3.26.1
Critical Accounting Policies
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Critical Accounting Policies Critical Accounting Policies
Research and Development Expenses - Clinical Trial Accruals
The Company's activities have largely consisted of research and development efforts related to developing its proprietary device technology and DNA medicine candidates. For clinical trial expenses, judgments used in estimating accruals rely on estimates of total costs incurred based on participant enrollment, completion of studies and other events. Accrued clinical trial costs are subject to revisions as trials progress. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. Historically, revisions have not resulted in material changes to research and development expense; however, a modification in the protocol of a clinical trial or cancellation of a trial could result in a charge to the Company's results of operations.
There have been no material changes to the Company's significant accounting policies during the three months ended March 31, 2026, as compared to those disclosed in the Annual Report.