Kiora Pharmaceuticals, Inc. Quarterly report pursuant to Section 13 or 15(d)

Intangible Assets and In-Process R&D (Tables)

9 Months Ended

Sep. 30, 2020

Intangible assets and in-process R&D at September 30, 2020 and December 31, 2019 consists of the following:


	Estimated Useful	September 30, 2020		December 31,
	Life (Years)	(unaudited)		2019
Trade Secrets	10	$	250,000	$	250,000
Less: Accumulated Amortization			(50,000)		(31,250)
Intangible Assets, Net			200,000		218,750
In-Process R&D			3,912,314		3,912,314
Total Intangible Assets and In-Process R&D, Net		$	4,112,314	$	4,131,064