MyMD Pharmaceuticals, 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
- Basis of Presentation and Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Basis of Presentation and Significant Accounting Policies (Details Narrative)

v3.10.0.1

Basis of Presentation and Significant Accounting Policies (Details Narrative)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2017 USD ($) Breathlyzers	Sep. 30, 2016 USD ($)	Dec. 31, 2016 USD ($)
Allowances for doubtful accounts for trade receivables	$ (192,435)		$ (192,435)		$ (1,010,196)
Bad debt expenses		$ 1,299,609	47,741	$ 1,153,414
Reversal of allowance for bad debts expense - related party				1,299,609
Allowance for bad debts for external party				146,195
Trade receivables	450,000		450,000
Deferred revenue			27,073		18,858
Revenue recognition rebates expense	51,791	84,128	222,469	299,781
Shipping, handling and transportation costs	13,679	12,321	47,148	42,754
Cost of net revenue	16,148	$ 19,695	$ 63,719	$ 88,427
Patents [Member]
Number of patents \| Breathlyzers			10
Trade Receivable [Member]
Concentration risk, number of customer \| Breathlyzers			4
Concentration risk percentage			76.00%
Fulton Bank of New Jersey [Member]
Cash	130,053		$ 130,053		67,865
Bank of America [Member]
Cash	1,040		1,040		795
PayPal [Member]
Cash	4,040		$ 4,040		$ 4,040
Minimum [Member]
Normal credit terms extended to customers			30 days
Maximum [Member]
Normal credit terms extended to customers			90 days
Cash, FDIC insured amount	$ 250,000		$ 250,000
Maximum [Member] \| Patents [Member]
Finite-lived intangible asset, useful life			17 years

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