Processa Pharmaceuticals, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Organization and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Senior Convertible Notes - Schedule of Debt, Accrued Interest and Interest Expense (Details)

v3.10.0.1

Senior Convertible Notes - Schedule of Debt, Accrued Interest and Interest Expense (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Debt Balance, beginning	$ 2,448,570
Accrued Interest	87,293	35,693
Debt Balance, ending	2,484,710	2,448,570
Senior Convertible Notes [Member]
Debt Balance, beginning	2,580,000	2,580,000
Accrued Interest		35,693
Amortize debt issuance costs
Interest Expense		35,693
Debt Balance, ending	2,580,000	2,580,000
Current portion	(2,580,000)
Long-term portion
Unamortized Debt Issuance Cost [Member]
Debt Balance, beginning	(131,430)	(131,430)
Accrued Interest
Amortize debt issuance costs	36,140
Interest Expense		23,370
Debt Balance, ending	(95,290)	(131,430)
Current portion	95,290
Long-term portion
Senior Convertible Notes, Net [Member]
Debt Balance, beginning	2,448,570	2,448,570
Accrued Interest		35,693
Amortize debt issuance costs	36,140
Interest Expense		59,063
Debt Balance, ending	2,448,570	2,448,570
Current portion	(2,484,710)
Long-term portion
Accrued Interest [Member]
Debt Balance, beginning	35,693
Accrued Interest	51,600
Amortize debt issuance costs
Debt Balance, ending	87,293	35,693
Current portion	(87,293)
Long-term portion
Interest Expense [Member]
Debt Balance, beginning	59,063
Accrued Interest	51,600
Amortize debt issuance costs	36,140
Debt Balance, ending	$ 87,740	$ 59,063

- Definition

Amount of amortization expense attributable to debt issuance costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(8))
-URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688

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-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(8))
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- Definition

Amount of short-term debt and current maturity of long-term debt and capital lease obligations due within one year or the normal operating cycle, if longer.

+ References

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- Definition

Amount of the cost of borrowed funds accounted for as interest expense for debt.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
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- Definition

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20)
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- Definition

Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
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- Definition

Carrying value as of the balance sheet date of the portion of long-term notes having the highest claim on the assets of the issuer in case of bankruptcy or liquidation, due within one year or the normal operating cycle, if longer. Senior note holders are paid off in full before any payments are made to debt holders having a lesser priority of repayment.

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