Company: ATRA
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0000950170-25-035507
Chunk: 198

Company: Atara Biotherapeutics, Inc.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 1B
Chunk 198
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 information on an aggregate basis for purposes of allocating resources and evaluating financial performance. The CODM assesses performance for the business and decides how to allocate resources based on net loss that also is reported on the income statement as consolidated net loss. The CODM uses net loss to monitor expenditures and budget versus actual results. The measure of segment assets is reported on the balance sheet as total consolidated assets. The following tables represent information provided to the chief operating decision maker: 

          Year Ended December 31,

          2024

          2023

          Revenue
           
          $
          128,940

          $
          8,573

          Less:

          Cost of commercialization revenue

          21,009

          8,886

          Platform sciences, development and operations expense

          77,444

          122,940

          Medical and safety expense

          44,138

          67,445

          Regulatory and quality expense

          29,901

          34,400

          General and administrative expense

          39,886

          50,908

          Other segment items*

          1,965

          120

          Net loss

          (85,403
          )

          (276,126
          )
         
        *Other segment items include Other Income (expense), net and Provision for (benefit from) income taxesSubstantially all of our assets are located in the U.S. All commercialization and collaboration revenue recognized in 2024 and 2023 related to our agreements with Pierre Fabre, a French company.Use of Estimates We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP), which requires us to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and accompanying notes. The level of uncertainty in estimates and assumptions increases with the length of time until the underlying transactions are completed. Significant estimates and assumptions relied upon in preparing these financial statements include those related to revenue recognition, accrued research and development expenses, stock-based compensation expense, liability related to the sale of future revenues and income taxes. Additionally, we use available market information to assess the fair value of our short-term investments. Actual results could differ materially from those estimates. If actual amounts differ from estimates, we include the updates in our consolidated results of operations in the period the actual amounts become known. Historically, the aggregate differences, if any, between our estimates and actual amounts in any year