22nd Century Group, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

INTANGIBLE ASSETS (Details)

v3.21.2

INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Intangible assets, net
Intangible assets, net	$ 8,036		$ 8,036		$ 8,211
Amortization expense	168	$ 163	471	$ 524
Impairment of intangible assets	0			146
Intangible assets written off, cost				448
Intangible assets written off, accumulated amortization				$ 302
MSA Signatory Costs
Intangible assets, net
Indefinite-lived intangible assets	2,202		2,202		2,202
Licensing agreements
Intangible assets, net
Indefinite-lived intangible assets	350		350		350
Patent and Trademark [Member]
Intangible assets, net
Gross	5,951		5,951		5,667
Less: accumulated amortization	(3,207)		(3,207)		(2,936)
Total	2,744		2,744		2,731
Licensing agreements
Intangible assets, net
Gross	3,876		3,876		3,876
Less: accumulated amortization	(1,136)		(1,136)		(948)
Total	$ 2,740		$ 2,740		$ 2,928

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.

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