RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS In August 2019, we entered into a consulting agreement with a member of our board of directors. Under the agreement, the board member would provide technical advisory services for cash payments totaling $50,000 paid in twelve equal monthly installments as well as an award of restricted stock units equal in value to $100,000 as of the grant date. In the event the board member continues to perform services in subsequent years, the Company will issue new grants equal to no less than $100,000 worth of restricted stock units in January of each additional year with such grants vesting at the end of each year so long as the services are still being provided. The agreement is cancelable at any time by either the Company or the board member. Services have continued to be provided since inception of the agreement. During the three months ended September 30, 2021, we recorded expenses of $38,000 in connection with the consulting agreement, of which $12,500 is included in research and development expenses and $25,500 is included in general and administrative expenses. During the nine months ended September 30, 2021, we recorded expenses of $112,000, of which $37,500 is included in research and development expenses and $74,500 is included in general and administrative expenses. During the three months ended September 30, 2020, we recorded expenses of $37,500 in connection with the consulting agreement, of which $12,500 is included in research and development expenses and $25,000 is included in general and administrative expenses. During the nine months ended September 30, 2020, we recorded expenses of $110,000 in connection with the consulting agreement, of which $38,000 is included in research and development expenses and $72,000 is included in general and administrative expenses. As of September 30, 2021, there was $4,000 due to the board member under this consulting agreement.

Resonant Inc 10-Q