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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Mar. 11, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	ECOR
Entity Registrant Name	electroCore, Inc.
Entity Central Index Key	0001560258
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock Shares Outstanding		29,447,196
Entity Public Float			$ 205,567,325

Consolidated Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 7,600,284	$ 13,224,194
Marketable securities	60,963,087	23,950,566
Accounts receivable	267,599	103,209
Inventories	1,949,402	327,787
Prepaid expenses and other current assets	1,918,164	570,755
Deferred financing costs		856,895
Total current assets	72,698,536	39,033,406
Property and equipment – net	380,904	168,646
Other assets	424,896	30,604
Total assets	73,504,336	39,232,656
Current liabilities:
Accounts payable	2,698,902	840,383
Accrued expenses	4,374,101	3,039,392
Warrant liability		2,239,544
Total current liabilities	7,073,003	6,119,319
Noncurrent liabilities:
Deferred rent	245,632	306,886
Total liabilities	7,318,635	6,426,205
Commitments and contingencies (Note 19)
Convertible preferred units:
Total convertible preferred units		122,274,007
Stockholders'/members' equity/(deficit):
Common Units, 0 Units authorized at December 31, 2018 and 600,000,000 at December 31, 2017; 0 Units issued and outstanding at December 31, 2018 and 218,982,140 at December 31, 2017		40,180,619
Common Stock, par value $0.001 per share; 500,000,000 shares authorized at December 31, 2018 and 0 shares at December 31, 2017; 29,450,035 shares issued and outstanding at December 31, 2018 and 0 at December 31, 2017	29,450
Additional paid-in capital	103,791,013	22,596,485
Accumulated deficit	(38,331,215)	(152,928,928)
Accumulated other comprehensive income	60,843	80,213
Total stockholders'/members' equity/(deficit) attributable to electroCore, Inc., subsidiaries and affiliate	65,550,091	(90,071,611)
Noncontrolling interest	635,610	604,055
Total stockholders'/members' equity/(deficit):	66,185,701	(89,467,556)
Total liabilities, convertible preferred units and stockholders' equity/ members' equity	$ 73,504,336	39,232,656
Series A Preferred Units
Convertible preferred units:
Total convertible preferred units		53,518,463
Series B Preferred Units
Convertible preferred units:
Total convertible preferred units		$ 68,755,544

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Common Units, authorized	0	600,000,000
Common Units, issued	0	218,982,140
Common Units, outstanding	0	218,982,140
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	0
Common stock, shares issued	29,450,035	0
Common stock, shares outstanding	29,450,035	0
Series A Preferred Units
Preferred Units, authorized	0	71,050,860
Preferred Units, issued	0	70,918,506
Preferred Units, outstanding	0	70,918,506
Series B Preferred Units
Preferred Units, authorized	0	123,000,000
Preferred Units, issued	0	105,186,020
Preferred Units, outstanding	0	105,186,020
Series B-1 Preferred Units
Preferred Units, authorized	0	0
Preferred Units, issued	0	0
Preferred Units, outstanding	0	0

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Net sales	$ 992,953	$ 811,457
Cost of goods sold	578,743	518,532
Gross profit	414,210	292,925
Operating expenses:
Research and development	12,466,172	7,830,868
Selling, general and administrative	42,501,562	18,106,647
Total operating expenses	54,967,734	25,937,515
Loss from operations	(54,553,524)	(25,644,590)
Other expense/(income)
Loss on extinguishment of debt		3,868,771
Interest expense		6,295,854
Amortization of debt issuance costs		827,317
Change in fair value of warrant liability	1,870,923	(861,773)
Change in fair value of derivative instrument related to convertible bridge notes		348,163
Interest and other income, net	(1,006,332)	(99,027)
Other expense	344,909	4,885
Total other expense/(income)	1,209,500	10,384,190
Loss before income taxes	(55,763,024)	(36,028,780)
Provision for income taxes	2,431
Net loss from operations	(55,765,455)	(36,028,780)
Less: Net income/(loss) attributable to noncontrolling interest	55,005	(236,358)
Net loss attributable to Electrocore subsidiaries and affiliate	$ (55,820,460)	(35,792,422)
Net loss per share of common stock - Basic and Diluted (see Note 11)	$ (1.19)
Weighted average and potential common shares outstanding - Basic and Diluted (see Note 11)	29,261,943
Electrocore, LLC
Other expense/(income)
Net loss from operations	$ (21,063,332)
Net loss attributable to Electrocore subsidiaries and affiliate	(21,118,337)	$ (35,792,422)
ElectroCore, Inc
Other expense/(income)
Net loss from operations	(34,702,123)
Net loss attributable to Electrocore subsidiaries and affiliate	$ (34,702,123)

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
Consolidated Statements of Comprehensive Loss - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Net loss from operations	$ (55,765,455)	$ (36,028,780)
Other comprehensive (loss) income:
Foreign currency translation adjustment	3,259	(113,492)
Amount reclassed from accumulated other comprehensive loss	11,024
Unrealized losses on marketable securities, net of taxes as applicable	(33,653)	(20,301)
Other comprehensive loss	(19,370)	(133,793)
Comprehensive loss	(55,784,825)	(36,162,573)
Less: Net comprehensive (loss)/income attributable to noncontrolling interest	5,085	(222,405)
Comprehensive loss attributable to Electrocoe, LLCand electroCore, Inc. subsidiaries and affiliates	(55,789,910)	(35,940,168)
Electrocore, LLC
Net loss from operations	(21,063,332)
Other comprehensive (loss) income:
Comprehensive loss attributable to Electrocoe, LLCand electroCore, Inc. subsidiaries and affiliates	(21,118,056)	$ (35,940,168)
ElectroCore, Inc
Net loss from operations	(34,702,123)
Other comprehensive (loss) income:
Comprehensive loss attributable to Electrocoe, LLCand electroCore, Inc. subsidiaries and affiliates	$ (34,671,854)

Consolidated Statements of Changes in Stockholders' Equity and Members' Deficit - USD ($)	Total	Conversion of Series A Preferred Units	Conversion of Series B Preferred Units	Series A Preferred Units	Series A Preferred Units Conversion of Series A Preferred Units	Series B Preferred Units	Series B Preferred Units Conversion of Series B Preferred Units	Common Units	Common Units Conversion of Member Common Units	Common Stock	Common Stock Conversion of Series A Preferred Units	Common Stock Conversion of Series B Preferred Units	Common Stock Conversion of Member Common Units	Common Stock Series A Preferred Units	Common Stock Series B Preferred Units	Common Stock Common Units	Common Stock Profits Interests	Additional Paid-in Capital	Additional Paid-in Capital Conversion of Series A Preferred Units	Additional Paid-in Capital Conversion of Series B Preferred Units	Additional Paid-in Capital Conversion of Member Common Units	Accumulated Deficit	Accumulated Other Comprehensive Income	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliate	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliate Conversion of Series A Preferred Units	(Deficit)/Equity attributable to Electrocore LLC and electroCore, Inc. subsidiaries and affiliate Conversion of Series B Preferred Units	Noncontrolling Interest
Balances, beginning of period at Dec. 31, 2016	$ (61,053,485)							$ 30,912,091										$ 8,126,416				$ (100,706,419)	$ 214,006	$ (61,453,906)			$ 400,421
Convertible Preferred Units, beginning of period, shares at Dec. 31, 2016				70,918,506
Convertible Preferred Units Value, beginning of period at Dec. 31, 2016				$ 53,518,463
Common Units, beginning of period, shares at Dec. 31, 2016								90,711,018
Net loss	(36,028,780)
Net loss	(36,028,781)																					(35,792,423)		(35,792,423)			(236,358)
Other comprehensive income	(133,793)																						(133,793)	(133,793)
Issuance of stock units, net	2,061,836							$ 4,074,447										(2,012,611)						2,061,836
Issuance of Series B Preferred Units, net, shares, Temporary Equity						105,186,020
Issuance of Series B Preferred Units, net, Temporary Equity						$ 68,755,544
Issuance of stock, shares								18,340,000
Noncontrolling interest contributions	439,992																										439,992
Stock and Unit-based compensation	462,329																	462,329						462,329
Common Units issued in connection with convertible bridge notes, net	4,784,346							$ 5,194,081										(409,735)						4,784,346
Common Units issued in connection with convertible bridge notes, net, shares								36,565,948
Common Units issued in exchange for elimination of preference, shares								73,365,174
Common Units issued for initial funding of Series B Preferred Units																		16,430,086				(16,430,086)
Balances, end of period at Dec. 31, 2017	(89,467,556)							$ 40,180,619										22,596,485				(152,928,928)	80,213	(90,071,611)			604,055
Convertible Preferred Units end of period, shares at Dec. 31, 2017				70,918,506		105,186,020
Convertible Preferred Units Value end of period at Dec. 31, 2017	$ 122,274,007			$ 53,518,463		$ 68,755,544
Common Units, end of period, shares at Dec. 31, 2017	218,982,140							218,982,140
Common Stock, end of period, shares at Dec. 31, 2017	0
Net loss \| Electrocore, LLC	$ (21,063,332)																					(21,118,337)	(5,085)	(21,123,422)			60,090
Net loss \| ElectroCore, Inc	(34,702,123)																					(34,702,123)		(34,702,123)
Net loss	(55,765,455)
Reclass of accumulated deficit to APIC																		(174,047,265)				174,047,265
Other comprehensive income	(19,370)																						(14,285)	(14,285)			(5,085)
Conversion of units to common stock	1,345	$ 53,518,463	$ 68,755,544				$ (68,755,544)		$ (40,180,619)		$ 3,940	$ 5,844	$ 12,099				$ 1,345		$ 53,514,523	$ 68,749,700	$ 40,168,520			1,345	$ 53,518,463	$ 68,755,544
Temporary equity conversion of units to common stock, shares					(70,918,506)		(105,186,020)
Temporary equity conversion of units to common stock					$ (53,518,463)
Conversion of units to common stock, shares									(218,982,140)		3,939,917	5,843,668	12,099,280				1,345,231
Stock dividend issued to Series A preferred holders										$ 242								3,628,850				(3,629,092)
Stock dividend issued to Series A preferred holders, shares										241,939
Issuance of stock units, net	89,698,655									$ 5,980								89,692,675						89,698,655
Issuance of stock, shares										5,980,000
Issuance costs related to initial public offering	(12,222,438)																	(12,222,438)						(12,222,438)
Reclass of warrant liability to equity	4,110,467																	4,110,467						4,110,467
Noncontrolling interest distributions	(23,450)																										(23,450)
Stock and Unit-based compensation	7,599,496																	7,599,496						7,599,496
Balances, end of period at Dec. 31, 2018	$ 66,185,701
Convertible Preferred Units end of period, shares at Dec. 31, 2018				0		0
Common Units, end of period, shares at Dec. 31, 2018	0
Common Stock, end of period, shares at Dec. 31, 2018	29,450,035									29,450,035
Balances, end of period at Dec. 31, 2018	$ 66,185,701									$ 29,450								103,791,013				(38,331,215)	60,843	65,550,091			635,610
Convertible Preferred Units Value, beginning of period at Jun. 20, 2018				$ 54,923,430
Conversion of units to common stock, shares										23,470,034				4,181,856	5,843,668	12,099,280	1,345,231
Balances, end of period at Dec. 31, 2018	$ 66,185,701
Convertible Preferred Units end of period, shares at Dec. 31, 2018				0		0
Common Units, end of period, shares at Dec. 31, 2018	0
Common Stock, end of period, shares at Dec. 31, 2018	29,450,035									29,450,035
Balances, end of period at Dec. 31, 2018	$ 66,185,701									$ 29,450								$ 103,791,013				$ (38,331,215)	$ 60,843	$ 65,550,091			$ 635,610

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net loss from operations	$ (55,765,455)	$ (36,028,780)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount and debt issuance costs		6,079,690
Change in fair value of warrants and embedded derivative	1,870,923	(513,610)
Non-cash interest expense on convertible bridge notes		1,045,000
Stock/unit-based compensation	7,599,496	462,329
Depreciation and amortization	66,663	32,306
Net loss on settlement of convertible bridge note		3,868,771
Amortization of marketable securities premium/(discount)	(497,267)
Cloud computing arrangement implementation costs	(107,754)
Other	12,136	436,641
Changes in operating assets and liabilities:
Accounts receivable	(164,390)	(78,499)
Inventories	(1,621,615)	(279,316)
Prepaid expenses and other current assets	(1,347,410)	(517,286)
Accounts payable and accrued expenses	2,905,578	212,335
Deferred rent	(61,254)	(48,839)
Net cash used in operating activities	(47,110,349)	(25,329,258)
Cash flows from investing activities:
Purchase of marketable securities	(81,058,590)	(32,427,517)
Proceeds from maturities of marketable securities	44,509,684	8,460,000
Purchases of property and equipment	(278,921)	(152,526)
Net cash used in investing activities	(36,827,827)	(24,120,043)
Cash flows from financing activities:
Sale of common stock, net of related expenses	78,334,457
Proceeds from issuance of Series B Preferred Units		46,911,300
Financing costs related to the issuance of Series B Preferred Units		(2,819,046)
Proceeds from issuance of convertible bridge notes		19,965,091
Deferred financing costs		(397,994)
Financing costs related to issuance of convertible bridge notes		(1,170,949)
Net cash provided by financing activities	78,334,457	62,488,402
Effect of changes in exchange rates on cash and cash equivalents	(20,191)	(231,243)
Net increase in cash and cash equivalents	(5,623,910)	12,807,858
Cash and cash equivalents – beginning of period	13,224,194	416,336
Cash and cash equivalents – end of period	7,600,284	13,224,194
Supplemental schedule of noncash financing activity:
Reclass of warrant liability to additional paid in capital	4,110,467
Reclass of deferred financing costs to additional paid in capital	856,985
Deferred financing costs included in accounts payable and accrued expenses		234,339
Stock dividend distribution in connection with IPO	3,629,092
Capitalized cloud computing arrangement costs included in accounts payable and accrued expenses	287,650
Common units issued		5,194,081
Conversion of convertible bridge notes, including accrued interest, to Series B Preferred Units		26,718,910
Series B warrants issued in connection with convertible bridge notes		2,620,681
Deferred financing costs accrued		458,901
Cash paid during the year for:
Interest paid		373
Income taxes paid	45,641
Elimination of Liquidation Preference
Supplemental schedule of noncash financing activity:
Common units issued		16,430,086
Conversion of Series B Preferred Units
Supplemental schedule of noncash financing activity:
Common units issued		4,074,447
Common warrants issued in connection with Series B financing		$ 362,081
Series A Preferred Units
Supplemental schedule of noncash financing activity:
Equity converted to common stock	53,518,463
Series B Preferred Units
Supplemental schedule of noncash financing activity:
Equity converted to common stock	68,755,544
Common Units
Supplemental schedule of noncash financing activity:
Equity converted to common stock	$ 40,180,619

Business

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Business

Note 1. Business

Company Overview

electroCore, Inc. is a bioelectronic medicine company, engaged in the commercialization and development of a range of patient-administered non-invasive Vagus Nerve Stimulation (“nVNS”) therapies initially focused on the treatment of multiple conditions in neurology, rheumatology and other fields. electroCore was founded in 2005 and its focus currently is on primary headache (migraine and cluster headache), with trials continuing in other neurological and inflammatory disorders.

electroCore, headquartered in New Jersey, has wholly owned subsidiaries that include: electroCore Bermuda, Ltd., electroCore Germany GmbH, and electroCore UK Ltd. In addition, an affiliate, electroCore (Aust) Pty Limited, is subject to electroCore’s control on basis other than voting interests and is a variable interest entity (“VIE”), for which electroCore is the primary beneficiary.

In January 2018, the U.S. Food and Drug Administration ("FDA") released the use of gammaCore, the Company's first generation disposable non-invasive vagus nerve stimulator therapy for the treatment of pain associated with migraine headache in adult patients. Previously in April 2017, the FDA released the use of gammaCore for the acute treatment of pain associated with episodic cluster headache in adult patients. In December 2017, gammaCore’s successor, Sapphire, was FDA released. gammaCore Sapphire is a rechargeable and reloadable version of the product for multi-year use. Effective August 1, 2018, the Company announced gammaCore Sapphire was available in the United States. In general, the Company will only market the previous disposable version of gammaCore in select market segments in the United States where deemed appropriate.

In November 2018, the FDA provided 501(k) clearance for an expanded label for gammaCore nVNS therapy for adjunctive use for the preventive treatment of cluster headache in adult patients. This milestone marks the first and only product FDA cleared for the prevention of cluster headache. There are no other FDA-approved pharmacologic treatments for the prevention of cluster headache.

Corporate Conversion and Initial Public Offering

Effective June 21, 2018, the Company converted into a Delaware corporation pursuant to a statutory conversion and changed its name to electroCore, Inc. Previously, the Company operated as a Delaware limited liability company under the name Electrocore, LLC. As a result of the corporate conversion, the holders of the different series of units of Electrocore, LLC, or Units, became holders of common stock and options to purchase common stock of electroCore, Inc. Warrants to purchase Units were converted to warrants to purchase common stock of electroCore, Inc. The number of shares of common stock, options to purchase common stock, and warrants to purchase common stock that holders of Units and warrants to purchase Units were entitled to receive in the corporate conversion was determined in accordance with a plan of conversion that was based upon the terms of the Third Amended and Restated Limited Liability Company Agreement, dated November 21, 2017 (the “Operating Agreement”), and varied depending on which class and series of Units a holder owned, and the terms of the applicable warrants. See Note 12 - Corporate Conversion and Equity.

In June 2018, the Company completed its initial public offering ("IPO") and issued 5,980,000 shares of common stock, including the underwriter’s exercise of their right to purchase additional shares, at an initial offering price to the public of $15.00. The Company received net proceeds from the IPO of approximately $77.5 million, after deducting underwriting discounts and commissions and offering costs of approximately $12.2 million. The underwriters were Evercore Group L.L.C., Cantor Fitzgerald & Co., JMP Securities. LLC, and BTIG, LLC.

Shares of common stock began trading on the Nasdaq Global Market on June 22, 2018 and began trading on the Nasdaq Global Select Market on June 25, 2018, under the symbol "ECOR". The shares were registered under the Securities Act, on a registration statement on Form S-1, which was declared effective by the Securities and Exchange Commission ("SEC"), on June 21, 2018.

Basis of Presentation

12 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Basis of Presentation

Note 2. Basis of Presentation

(a) Principles of Consolidation

The accompanying consolidated financial statements include the accounts of electroCore and its wholly owned subsidiaries. electroCore (Aust) Pty Limited, a VIE for which electroCore is the primary beneficiary, is also consolidated with the non-controlled equity presented as non-controlling interest. All intercompany balances and transactions have been eliminated in consolidation.

(b) Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the useful lives of fixed assets; allowances for doubtful accounts and sales returns; valuation of inventory, property and equipment, warrants and derivative instruments, stock compensation, and contingencies.

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents and all investments with maturities of greater than three months from date of purchase are classified as marketable securities. The Company maintains its U.S. operating cash balances in financial institutions which are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 each. At times, such balances may be in excess of the FDIC insurance limit.

(d) Marketable Securities

Marketable securities, all of which are available-for-sale, consist of corporate debt securities, U.S. bonds, U.S. sponsored agencies and municipal bonds. Marketable securities are carried at fair value, with unrealized gains and losses reported as accumulated other comprehensive income, except for losses from impairments which are determined to be other-than-temporary. Realized gains and losses and declines in value judged to be other-than-temporary are included in the determination of net loss and are included in interest and other income net. Fair values are based on quoted market prices at the reporting date. Interest and dividends on available-for-sale securities are included other income net.

(e) Concentration of Credit Risk

Cash, cash equivalents and investments are financial instruments that potentially subject the Company to concentration of credit risk. The Company periodically invests its cash in corporate debt securities, U.S. bonds, U.S. sponsored agencies and municipal bonds with strong credit ratings. The Company has established guidelines relative to diversification and maturities that are designed to help ensure safety and liquidity. These guidelines are periodically reviewed to take advantage of trends in yields and interest rates.

(f) Accounts Receivable

Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its accounts receivable portfolio. Management considers an account receivable to be past due when it is not settled under its stated terms. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition, the amount of receivables in dispute, and the current receivables aging and current payment patterns. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off balance sheet credit exposure related to its customers.

The Company controls its exposure to credit risk through credit analysis and approvals, credit limits, and monitoring procedures. Collateral is generally not required for the Company’s accounts receivables. Management believes the credit risk is limited.

(g) Inventories

Inventory, which consists of the raw materials, work-in-process and finished product of gammaCore, is stated at the lower of cost and net realizable value. Inventory is valued on a first-in first-out basis. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.

In addition, the Company’s product is subject to strict quality control and monitoring which the Company performs throughout the manufacturing process. If certain units of product no longer meet quality specification or become obsolete, the Company records a charge to cost of sales sold to write down such unmarketable inventory to zero.

(h) Property and Equipment

Property and equipment are stated at cost. Depreciation and amortization are computed by the straight line method based on the estimated useful lives of the respective assets, as discussed below. Leasehold improvements are amortized over the lesser of the lease terms or the estimated useful lives of the assets. Amounts expended for maintenance and repairs are charged to expense as incurred, and expenditures for major renewals and improvements are capitalized. Upon disposition of property and equipment, the related cost and accumulated depreciation and amortization are removed from the accounts, and any gain or loss is reflected in the accompanying Consolidated Statements of Operations.

Depreciation is computed using the following estimated useful lives:

Machinery and equipment		3–15 years
Furniture and fixtures		5–10 years
Computer equipment		5 years

(i) Other Assets

Implementation costs for our cloud computing arrangement (“CCA”) are capitalized and amortized using the straight line method over the life of the arrangement. The Company has capitalized implementation costs incurred in implementing its cloud computing arrangements, which is a hosting arrangement that is a service contract per FASB Accounting Standards Update (“ASU”) 2018-15. These costs include payroll costs of employees devoting time to the project and external direct costs for materials and services are capitalized. Software maintenance and training costs are expensed in the period in which they are incurred. The capitalized costs are deferred and recognized as other assets.

(j) Impairment of Long-Lived Assets

Long lived assets, such as property, plant, and equipment, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying amount. If the carrying amount of the long lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying amount exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third party independent appraisals, as considered necessary.

(k) Stock-based Compensation

During 2018, the Company issued equity awards to employees, directors and consultants. Types of equity awards that can be granted under the 2018 Equity Incentive Plan include options, restricted stock, restricted stock units, and deferred stock units.

Compensation expense for awards is recognized ratably over the requisite service period of the award, which is up to four years. Compensation expense is based on the actual number of awards that vest. The fair value of stock-based awards is based on the closing price on the date the award was granted. The estimated fair value of the options is computed using the Black-Scholes model on the date of the grant.

(l) Income Taxes

We use the asset and liability method of accounting for income taxes. Under this method, deferred taxes are recognized based on the differences between financial statement and income tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. We provide a full valuation allowance on substantially all deferred tax assets. The provision for income taxes represents the current state tax payable for the period. Our federal tax provision is immaterial given we are reporting losses in all our taxable jurisdictions and are recording a full valuation allowance on the net deferred tax asset. We recognize the effect of an income tax position only if, based on its merits, the position is more likely than not to be sustained on audit by the taxing authorities. Interest and penalties related to uncertain tax positions are recorded as income tax expense.

(m) Convertible Preferred Units

The Company classified convertible preferred units (Series A Preferred Units and Series B Preferred Units) as temporary equity in the accompanying consolidated balance sheets due to certain change in control events that could trigger the payment of the Series A Preferred and Series B Preferred liquidation preferences being outside of the Company’s control, including sale or transfer of control of the Company, as certain holders of the preferred units could cause the liquidation of the Units in these situations. The Company did not accrete the carrying values of the preferred units to the redemption values since a change in control event did not occur while the Units were outstanding. Subsequent adjustments of the carrying values to the ultimate redemption values are only when it is probable that such a change in control event will occur.

(n) Revenue Recognition

Revenue, net of specialty pharmaceutical distribution discounts, vouchers, rebates, and co-payment assistance is solely generated from the sales of the gammaCore products. Sales are made to a specialty pharmaceutical distributor (“customer”) and revenue is recognized when delivery of the product is completed. The Company deems control to have transferred upon the completion of delivery because that is the point in which (1) it has a present right to payment for the product, (2) it has transferred the physical possession of the product, (3) the customer has legal title to the product, (4) the customer has risks and rewards of ownership and (5) the customer has accepted the product. After the products have been delivered and control has transferred, the Company has no remaining unsatisfied performance obligations.

Revenue is measured based on the consideration that the Company expects to receive in exchange for gammaCore, which represents the transaction price. The transaction price includes the fixed per-unit price of the product and variable consideration in the form of trade credits, vouchers, rebates, and co-payment assistance. The per-unit price is based on the Company established wholesale acquisition cost less a contractually agreed upon distributor discount with the customer. Our revenue only reflects sales of gammaCore units exclusive of trade credits, vouchers, rebates, and co-payment assistance.

Trade credits are discounts that are contingent upon a timely remittance of payment and are estimated based on historical experience.

Amounts collected on behalf of third parties, such as value added taxes, are not included in the transaction price, and not included in net revenue, as they are collected from the customer on behalf of the respective taxing authority.

Shipping and handling costs are reported as selling, general and administrative expenses.

(o) Research and Development

Research and development costs are expensed as incurred. Costs incurred for clinical trials for patients and investigators are expensed as services are performed in accordance with the agreements in place with the institutions.

(p) Foreign Currency Translation and Transactions

Operations in non-U.S. entities are recorded in the functional currency of each entity. For financial reporting purposes, the functional currency of an entity is determined by a review of the source of an entity’s most predominant cash flows. The results of operations for non-U.S. dollar functional currency entities are translated from functional currencies into U.S. dollars using the average currency rate during each month, which approximates the results that would be obtained using actual currency rates on the dates of individual transactions. Assets and liabilities are translated using currency rates at the end of the period. Adjustments resulting from translating the financial statements of the foreign entities into the U.S. dollar are excluded from the determination of net loss and are recorded as a component of other comprehensive loss. Foreign currency transaction gains and losses related to assets and liabilities that are denominated in a currency other than the functional currency are reported in the Consolidated Statements of Operations in the period they occur.

(q) Net Comprehensive Loss

Net comprehensive loss consists of net loss, foreign exchange translation adjustments and unrealized gains (losses) on securities available for sale and is presented in the Consolidated Statements of Comprehensive Loss.

(r) Segment Information

The Company operates in one reportable segment within the United States, Europe and Australia. Management uses one measurement of profitability and does not segregate its business for internal reporting, making operating decisions, and assessing financial performance.

(s) Recently Adopted Accounting Pronouncements

In May 2014, the FASB issued Accounting Standard Update (ASU) 2014-09, Revenue from Contracts with Customers (“ASC 606”). ASC 606 provided a comprehensive framework under which revenue is recognized when an entity transfers promised goods and services to a customer in an amount that reflects the consideration an entity is entitled to receive in exchange for those goods and services. Furthermore, ASC 606 contained expanded disclosure requirements to enable users of the financial statements to better understand the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers.

The Company adopted ASC 606 effective January 1, 2018, using the full retrospective method. The adoption of ASC 606 did not have a material impact on the consolidated balance sheet, statements of operations, or cash flows for the year ended December 31, 2017. The primary impact of adoption related to the enhancement of the disclosures is provided in Note 4 – Revenue Recognition.

In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). The ASU revised the measurement and presentation of investments in certain financial assets and liabilities and enhances disclosures about those investments. The Company adopted this guidance on January 1, 2018, which had no material impact on the balance sheet, statement of operations or statement of cash flows.

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments, (Topic 230). This ASU made eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. The Company adopted this guidance on January 1, 2018, which had no material impact on the statement of cash flows.

In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation, Topic 718. The amendments in this Update expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor’s own operations by issuing share-based payment awards. The Company adopted this guidance in the second quarter of 2018, which had no material impact on the balance sheet, statement of operations or statement of cash flows.

In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40), Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. The amendments in this ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The Company adopted this guidance in the fourth quarter of 2018. The Company capitalized implementation costs of $395.0 thousand (see Note 9).

(t) Recent Accounting Pronouncements Not Yet Adopted

In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize most leases on the balance sheet. The provisions of this guidance are effective for annual periods beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. The Company has two leases for office, manufacturing and warehouse space. One lease expires in 2022 and the other in 2024. Each of the leases has a renewal option for an additional five years. The Company leases office equipment. This lease expires in 2022. The Company has elected the practical expedient to not recognize short term leases as assets but to expense its cost monthly. The Company has determined that it will capitalize approximately $4.4 million of right of use assets on January 1, 2019 and also recognize a lease liability of approximately $4.3 million. These assets and liabilities will be recognized over the applicable lease term.

The Company reviewed all other recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on the financial statements.

(u) Reclassifications

Reclassifications of certain 2017 balances were necessary to be consistent with the 2018 presentation.

Significant Risks and Uncertainties

12 Months Ended

Dec. 31, 2018

Risks And Uncertainties [Abstract]

Significant Risks and Uncertainties

Note 3. Significant Risks and Uncertainties

The Company’s cash requirements for 2019 and beyond include expenses related to continuing development and clinical evaluation of its products and therapies, as well as related commercialization of its products. As of December 31, 2018 and 2017, the Company had working capital (current assets less current liabilities) of $65.6 million and $32.9 million, respectively.

On June 21, 2018, the Company closed the IPO of 5,980,000 shares of common stock at a price of $15.00 per share with net proceeds of $77.5 million, net of underwriting discount and other offering expenses. As a public company, additional future liquidity needs will include costs to comply with the requirements of a public company and tax payments to Federal and State governments.

The Company’s expected cash requirements for 2019 and beyond are based on the continual development and clinical evaluation of its products and therapies. Based on the Company’s available cash resources and cash flow projections, it believes it has sufficient funds to continue operations for at least the next 12 months. Until the Company can generate significant cash from its operations, the Company expects to continue to fund its operations with its available financial resources. To the extent additional funds are necessary to meet long-term liquidity needs as the Company continues to execute its business strategy, the Company anticipates that it will be obtained through the incurrence of indebtedness, equity financings or a combination of these potential sources of funds, although the Company can provide no assurance that these sources of funding will be available on reasonable terms.

The Company has foreign currency exchange risks related to revenue and operating expenses in currencies other than the local currencies in which they operate. The Company is exposed to currency risk from the potential changes in functional currency values of its foreign currency denominated assets, liabilities, and cash flows.

The Company primarily sells to one specialty pharmaceutical distributor in the United States. At December 31, 2018 and 2017, the accounts receivable related to this distributor was $195,730 and $31,740, respectively.

The Company is highly dependent upon the technical and management skills of several of its officers.

The Company’s potential growth may cause a significant strain on its management, operational, and financial resources. Its ability to manage its growth effectively will require it to continue to implement and improve its operational and financial systems. The Company’s success also depends in large part on a limited number of current key technical, marketing, and sales employees and on the Company’s ability to continue to attract and retain additional highly talented personnel.

Revenue Recognition

12 Months Ended

Dec. 31, 2018

Revenue From Contract With Customer [Abstract]

Revenue Recognition

Note 4. Revenue Recognition

Performance Obligations

Trade credits are discounts that are contingent upon a timely remittance of payment and are estimated based on historical experience.

Beginning in February 2018, vouchers were used by physicians to provide new patients with a free initial 31-day therapy (i.e., one gammaCore device). Prior to mid-July 2018, the Company sold gammaCore units (“non-voucher units”) to the distributor that would ultimately be dispensed under the voucher program in order to provide the one-time 31-day gammaCore therapy to patients at no charge. The revenue associated with the transaction price for the gammaCore units redeemed and estimated to be redeemed in this program were reduced by our reimbursement to the distributor for the patient cost of the gammaCore unit. Accordingly, the transaction price for the voucher units redeemed and estimated to be redeemed were recognized as contra-revenue. The costs to produce these units, in addition to any processing fees, are included as promotional expenses in selling, general and administrative expense.

After mid-July 2018, the Company modified its voucher program to provide its distributor gammaCore and gammaCore Sapphire promotional units at no charge (“free voucher units”). These free voucher units have a distinct product item number that enables ease of tracking and allows the product to be dispensed to the patient without the specialty pharmacy requiring reimbursement on behalf of the patient. In this way, the voucher program is more like a standard sample program where free voucher units are issued to the patient, rather than being sold and subject to specialty pharmacy reimbursement and therefore recognized as contra-revenue. The cost to produce the free voucher units given to patients under this modified voucher program are now recognized as promotional expense. Our net sales reflect only gammaCore and gammaCore Sapphire units sold either for new patients, or existing patients’ refills, and none of the gammaCore and gammaCore Sapphire units prescribed and dispensed through our voucher program.

During 2018, the Company dispensed approximately $4.7 million in product sales value to patients, $1.7 million in the last quarter of 2018, through its patient voucher and co-pay assistance programs that are not reflected in the net revenue. During 2017, the reimbursement for co-payment assistance was not considered material.

In accordance with Company policy, no allowance for product returns has been provided. Damaged or defective products are replaced at no charge under the Company’s standard warranty. For the year ended December 31, 2018 and 2017, the replacement costs were immaterial.

Contract Balances

The Company generally invoices the customer and recognizes revenue once its performance obligations are satisfied, at which point payment is unconditional. Accordingly, under ASC 606, the contracts with customers do not give rise to contract assets or liabilities.

Payment for products is due in accordance with the terms agreed upon with customers, generally within 31 days of shipment to the customer. Accordingly, contracts with customers do not include a significant financing component.

Disaggregation of Net Sales

The following table provides additional information pertaining to net sales disaggregated by geographic market for the years ended December31, 2018 and 2017:

	For the Year Ended December 31,
	2018		2017
Geographic Market
United States	$	619,772	$	243,194
United Kingdom		300,091		273,741
Germany		53,784		265,451
Other		19,306		29,071
Total Net Sales	$	992,953	$	811,457

Cash, Cash Equivalents and Marketable Securities

12 Months Ended

Dec. 31, 2018

Investments Debt And Equity Securities [Abstract]

Cash, Cash Equivalents and Marketable Securities

Note 5. Cash, Cash Equivalents and Marketable Securities

The following tables summarizes the Company’s cash, cash equivalents and marketable securities as of December 31, 2018 and 2017.

As of December 31, 2018
	Amortized Cost		Unrealized Gain		Unrealized (Loss)			Fair Value
Cash and cash equivalents	$	7,600,284	$	—	$	—		$	7,600,284

Corporate Debt Securities	$	18,961,145	$	—	$	(25,888	)	$	18,935,257
Commercial Paper		6,970,867		—		(4,927	)		6,965,940
U.S. Treasury Bonds		35,074,005		—		(12,115	)		35,061,890
Total marketable securities	$	61,006,017	$	—	$	(42,930	)	$	60,963,087

Total cash, cash equivalents and marketable securities	$	68,606,301	$	—	$	(42,930	)	$	68,563,371

As of December 31, 2017
	Amortized Cost		Unrealized Gain		Unrealized (Loss)			Fair Value
Cash and cash equivalents	$	13,224,280	$	—	$	(86	)	$	13,224,194

Corporate Debt Securities	$	19,014,590	$	923	$	(17,827	)	$	18,997,686
Commercial Paper		2,979,367		—		(1,227	)		2,978,140
U.S. Government Sponsored Agencies		1,496,824		—		(2,029	)		1,494,795
Certificate of Deposits		480,000		—		(55	)		479,945
Total marketable securities	$	23,970,781	$	923	$	(21,138	)	$	23,950,566

Total cash, cash equivalents and marketable securities	$	37,195,061	$	923	$	(21,224	)	$	37,174,760

The Company’s corporate debt securities, commercial paper, U.S. government sponsored agency securities, and U.S. treasury bonds all mature within one year.

Fair Value Measurements

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 6. Fair Value Measurements

Certain assets and liabilities are reported on a recurring basis at fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Financial assets and liabilities carried at fair value are to be classified and disclosed in one of the following three levels of the fair value hierarchy, of which the first two are considered observable and the last is considered unobservable:

•

Level 1—Quoted prices in active markets for identical assets or liabilities.

•

Level 2—Observable inputs (other than Level 1 quoted prices), such as quoted prices in active markets for similar assets or liabilities, quoted prices in markets that are not active for identical or similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data.

•

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to determining the fair value of the assets or liabilities, including pricing models, discounted cash flow methodologies and similar techniques.

A summary of the assets and liabilities carried at fair value in accordance with the hierarchy defined above is as follows:

			Fair Value Hierarchy
December 31, 2018	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Cash and cash equivalents	$	7,600,284	$	7,600,284	$	—	$	—
Marketable Securities:
Corporate Debt Securities		18,935,257		18,935,257		—		—
Commercial Paper		6,965,940		6,965,940		—		—
U.S. Treasury Bonds		35,061,890		35,061,890		—		—
Total	$	68,563,371	$	68,563,371	$	—	$	—

December 31, 2017
Assets
Cash and cash equivalents	$	13,224,194	$	13,224,194	$	—	$	—
Marketable Securities:
Corporate Debt Securities		18,997,686		18,997,686		—		—
Commercial Paper		2,978,140		2,978,140		—		—
U.S. Government Sponsored Agencies		1,494,795		1,494,795		—		—
Certificate of Deposits		479,945		479,945		—		—
Total	$	37,174,760	$	37,174,760	$	—	$	—
Liabilities
Warrant liabilities	$	2,239,544	$	—	$	—	$	2,239,544

Cash and cash equivalents consisted of cash in bank checking and savings accounts, money market funds and U.S. treasury notes and are classified within Level 1 of the fair value hierarchy because they are valued using quoted market prices in active markets. Marketable securities are classified as Level 1 and consist of investments in corporate debt securities, commercial paper, and U.S. treasury bonds that are valued using quoted prices in active markets.

During the years ended December 31, 2018 and 2017, the Company has not changed the manner in which it values assets and liabilities that are measured at fair value using Level 3 inputs. The Company recognizes transfers between levels of the fair value hierarchy as of the end of the reporting period. There were no transfers within the hierarchy during the years ended December 31, 2018 and 2017.

The warrant liability was recorded at fair value until the initial public offering on June 21, 2018 at which time it was determined that the outstanding warrants should be reclassified to equity as these warrants no longer met the criterion to be recognized as a liability. Until June 20, 2018, the Company determined the fair value of the liability using the probability weighted expected return method and option pricing models. This valuation method involved using inputs such as the fair value of the Company’s Common Units, unit price volatility, the contractual term of the warrants, risk free interest rates and dividend yields. Due to the nature of these inputs, the valuation of the warrant liability was considered a Level 3 measurement.

As of June 20, 2018 and December 31, 2017, the estimated fair value of the warrant liability was computed using the following assumptions:

	June 20, 2018		December 31, 2017
Stock price volatility	67.8%		65.3%
Risk-free interest rates	2.68%		1.59%
Annual dividend yield	0%		0%
Expected life (years)		3.09		0.65

A roll-forward of the recurring fair value measurements of the liabilities categorized with Level 3 inputs are as follows:

	Warrant liabilities
Opening Balance as of January 1, 2017	$	480,636
Additions		2,620,681
Settlements	—
Changes in fair value recognized		(861,773	)
Balance as of December 31, 2017		2,239,544
Additions		—
Settlements	—
Changes in fair value recognized		1,870,923
Reclassed to equity		(4,110,467	)
Balance as of December 31, 2018	$	—

On June 21, 2018, the warrant liability was reclassed to equity as addressed above.

The carrying amount of the Company’s receivables and payables approximate their fair values due to their short maturities.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Inventory

12 Months Ended

Dec. 31, 2018

Inventory Disclosure [Abstract]

Inventory

Note 7. Inventory

Inventories are stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out basis. During the year ended December 31, 2018, the Company determined that raw materials of $147,450 became obsolete due to the development of new product technology. This reserve was recognized in selling, general and administrative expenses. As of December 31, 2018 and 2017, inventories consisted of the following:

	December 31,
	2018		2017
Raw materials	$	821,704	$	116,909
Work in process		951,695		17,115
Finished goods		176,003		193,763
	$	1,949,402	$	327,787

Property and Equipment - Net

12 Months Ended

Dec. 31, 2018

Property Plant And Equipment [Abstract]

Property and Equipment - Net

Note 8. Property and Equipment – Net

Property and equipment, net, as of December 31, 2018 and 2017 consisted of the following:

	December 31.
	2018			2017
Machinery and equipment	$	424,146		$	452,614
Furniture and fixture		286,268			156,512
Computer equipment		20,783			138,534
Property and equipment - gross		731,197			747,660
Less accumulated depreciation and amortization		(350,293	)		(579,014	)
Property and equipment - net	$	380,904		$	168,646

During the year ended December 31, 2018, there was a write-off of $295,384 for fully depreciated assets in the Company’s Bermuda subsidiary and Australian affiliate. Depreciation and amortization expense for the years ended December 31, 2018 and 2017 was $66,663 and $32,306, respectively.

Other Assets

12 Months Ended

Dec. 31, 2018

Other Assets [Abstract]

Other Assets

Note 9. Other Assets

In 2018, the Company entered into a contract to obtain a cloud computing arrangement (“CCA”). In accordance with ASU 2018-15, the implementation costs incurred in the CCA are deferred and recognized as other assets and will be amortized to expense over the noncancelable term of the arrangement. The Company incurred costs $395,404 thousand in CCA costs in 2018. The implementation of this CCA is expected to be completed by the second quarter of 2019.

Accrued Expenses

12 Months Ended

Dec. 31, 2018

Payables And Accruals [Abstract]

Accrued Expenses

Note 10. Accrued Expenses

Accrued expenses as of December 31, 2018 and 2017 consisted of the following:

	December 31,
	2018		2017
Accrued professional fees	$	1,273,249	$	2,231,939
Accrued bonuses		2,152,264		659,333
Other accrued expenses		948,588		148,120
	$	4,374,101	$	3,039,392

Net Loss Per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Net Loss Per Share

Note 11. Net Loss Per Share

Basic earnings/(loss) per share is computed by dividing net income/(loss) available to electroCore, Inc. by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income available to electroCore, Inc. by the weighted-average number of shares of common stock outstanding adjusted to give effect to potentially dilutive securities. Restricted stock awards and units, and stock options have not been included in the diluted earnings per share calculation as they have been determined to be anti-dilutive under the treasury stock method. As described in Note 12, Corporate Conversion and Equity, on June 21, 2018, electroCore, Inc. completed a Corporate Conversion as well as its initial public offering to, among other things, provide for a single class of common stock of electroCore, Inc., in exchange for the previous Convertible Preferred Units and Common Units of the Company. This conversion changed the relative ownership of electroCore, Inc. such that retroactive application of the conversion to periods prior to the IPO for the purposes of calculating earnings (loss) per share would not be meaningful.

Prior to the Corporate Conversion, the Company’s ownership structure included several different types of LLC interests including preferred stock, common units and Profits Interests (see Note 12, Corporate Conversion and Equity). The Company analyzed the calculation of earnings per unit for periods prior to the Corporate Conversion and determined that it resulted in values that would not be meaningful to the users of these consolidated financial statements. Therefore, earnings per share information has not been presented for periods prior to the Corporate Conversion on June 21, 2018. Net loss attributable to electroCore, Inc. subsidiaries and affiliate shown below includes the loss attributable to the period June 21, 2018 to December 31, 2018. In addition, the basic and diluted weighted average shares outstanding calculation for the period June 21, 2018 to December 31, 2018 is based on the actual days in which the shares were outstanding from June 21, 2018 to December 31, 2018.

The following table sets forth the numerators and denominators used to compute basic and diluted earnings per share of the common stock:

	For the period June 21, 2018 to December 31, 2018
Numerator – Basic and Diluted
Net loss attributable to electroCore, Inc. subsidiaries and affiliate	$	(34,702,123	)
Denominator – Basic and Diluted
Weighted average shares of common stock outstanding		29,261,943
Net loss per common share, Basic and Diluted	$	(1.19	)

Corporate Conversion and Equity

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Corporate Conversion and Equity

Note 12. Corporate Conversion and Equity

On June 21, 2018, the Company completed the Corporate Conversion. Pursuant to the certificate of incorporation effected in connection with the Corporate Conversion, the Company’s authorized capital stock consists of 500 million shares of common stock, par value $0.001 per share and 10 million shares of preferred stock, par value $0.001 per share. As a result of this conversion and related initial public offering, 29,450,034 shares of common stock and zero shares of preferred stock were issued. On June 22, 2018, the common stock began trading on the Nasdaq Global Market and on June 25, 2018 began trading on the Nasdaq Global Select Market under the symbol “ECOR”. Prior to the Corporate Conversion of the Company, the Operating Agreement permitted the issuance of four classes of Units - Series A Preferred Units, Series B Preferred Units, Series B-1 Preferred Units and Common Units. Except as otherwise provided in the Operating Agreement, each member was entitled to one vote for each Unit held and the Units of all classes and series voted together as a single class on all matters (on an as converted to Common Unit basis).

Upon the Corporate Conversion, all Units were converted into an aggregate of 23,470,034 shares of common stock and options to purchase 2,141,748 shares of common stock as follows:

•

holders of common units, or Common Units, other than Common Units that were originally issued as “profits interests” (as such term is used for purposes of the Internal Revenue Code), or Profits Interests, received an aggregate of 12,099,280 shares of common stock;

•

holders of Series A Preferred Units received an aggregate of 4,181,856 shares of common stock, which included 241,939 shares of common stock as payment in full of the approximately $3.6 million accrued and unpaid preferred return that was payable in respect of the Series A Preferred Units;

•

holders of Series B Preferred Units received an aggregate of 5,843,668 shares of common stock;

•

holders of Profits Interests received an aggregate of 1,345,231 shares of common stock; and

•

holders of Profits Interests who were employees or consultants at the time of the corporate conversion received options to purchase an aggregate of 2,141,748 shares of common stock, with an exercise price of $15.00 which was equal to the initial public offering price.

Additionally, upon the conversion, the accumulated deficit of Electrocore LLC, subsidiaries and affiliates was reclassed to additional paid in capital in accordance with SEC SAB Topic 4B.

Series A Preferred Units

The Series A Preferred Units were entitled to a preference on distributions, ahead of the Common Units but behind Series B Preferred Units, in the amount of $54,923,430 plus the Series A Preferred Return (as described below), as of June 20, 2018.

The Series A Preferred Units were entitled to a return in an annual non-compounded amount with respect to each outstanding Series A Preferred Unit equal to the product of the Series A Preferred Return Percentage and the Series A Unreturned Capital Value for each Unit, which accrued to the extent not paid. The Series A Preferred Return Percentage was 4% and could be reduced to 2% if certain requirements were met as outlined in the amended and restated Operating Agreement. Upon an IPO, the payment of the Series A Preferred Return was at the sole discretion of the Board of Managers. As of June 20, 2018, the Series A Preferred Return payable, following the 2017 amendments to the Operating Agreement, upon a public offering of the Company’s common stock was fixed at $3,629,092. This amount was paid with the issuance of 241,939 shares of common stock upon the IPO.

The Series A Preferred Units were converted into common stock mandatorily immediately prior to the initial public offering as outlined in the amended and restated Operating Agreement, and then subject to a 1:18 stock conversion.

As of December 31, 2018, there were no outstanding warrants to purchase Series A Preferred Units, except for warrants to purchase in the aggregate 221,766 Series A Preferred Units issued in connection with the December 2015 term loan (which was repaid and/or converted into equity in 2016) and as compensation to one of the financial advisors. In connection with the IPO, these outstanding Series A warrants by their terms converted into warrants to purchase in the aggregate 12,321 shares of common stock at an exercise price of $15.30 per share.

Series B Preferred Units

In 2017, the Company entered into a Series B Preferred Unit Purchase Agreement with multiple investors, including Core Ventures II, LLC and Merck Global Health Innovation Fund. Under the terms of the Purchase Agreement, as amended, through December 31, 2017, the Company received cash proceeds of $46,911,300 and converted $26,718,910 of outstanding promissory notes (the “Bridge Notes”) and related accrued and unpaid interest for an aggregate amount of $73,630,210 (inclusive of amounts mentioned in Note 15 related to conversion of Bridge Notes and related accrued and unpaid interest) through the sale of Series B Preferred Units at an initial closing and several additional closings.

Each Series B Preferred Unit was converted into one Common Unit mandatorily upon the occurrence of the Corporate Conversion as outlined in the amended and restated Operating Agreement, and then subject to an 1:18 stock conversion pursuant to the terms of the plan of conversion for the Corporate Conversion. In connection with all Series B Preferred Unit closings, the Company issued warrants for the purchase of 35,452,084 Common Units at an exercise price of $1.25 per Unit, which expired unexercised upon the closing of the IPO. The Company also issued warrants to advisors for the purchase of 2,724,549 common units at an exercise price of $0.70 per Unit. The Company also issued 72,000 warrants to purchase common units with an exercise price of $1.25 per Unit, which expired upon the closing of the IPO. The fair value of these warrants to purchase common units were recorded within additional-paid-in-capital. In connection with the Corporate Conversion, the 2,724,549 warrants issued to advisors were converted to warrants to purchase 151,364 shares of common stock at an exercise price of $12.60 per share of common stock.

As of June 21, 2018, the Series B warrants that were issued to purchasers of the Bridge Notes were converted to (i) warrants to purchase 429,948 shares of common stock at an exercise price of $12.60 per share (see Note 15) and (ii) the Series B Preferred warrants that were issued to financial advisors were converted into warrants to purchase 101,119 shares of common stock at an exercise price of $12.60 per share.

Variable Interest Entity

12 Months Ended

Dec. 31, 2018

Variable Interest Entity [Abstract]

Variable Interest Entity

Note 13. Variable Interest Entity

As discussed in Note 1, electroCore is the primary beneficiary of electroCore (Aust) Pty Limited. electroCore has contributed certain intellectual property rights, all rights to distribute, market and sell specified products in Australia and New Zealand, and other rights outlined in the shareholders’ deed of electroCore (Aust) Pty Limited in return for 50% of the shares of such entity. In addition, electroCore can also appoint two of the four directors and can exercise significant influence. This along with the fact that electroCore is electroCore (Aust) Pty Limited’s only supplier causes electroCore, for accounting purposes, to be the primary beneficiary of electroCore (Aust) Pty Limited. The activities related to electroCore (Aust) Pty Limited are not material to the consolidated financial statements.

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

Note 14. Income Taxes

The provision for income taxes for the year ended December 31, 2018 relates only to state minimum taxes. The Company has incurred operating losses since inception in the US and in Germany and has not incurred any other income taxes. Prior to the Corporate Conversion on June 21, 2018, the Company was a limited liability company in the U.S., which is treated as a flow-through entity for Federal and state income tax purposes. Accordingly, the Company was not subject to U.S. income taxes until its conversion.

The Company has evaluated the available evidence supporting the realization of its deferred tax assets, including the amount and timing of future taxable income, and has determined that it is more likely than not that its net deferred tax assets will not be realized in the U.S. and certain foreign jurisdictions. Due to uncertainties surrounding the realization of the deferred tax assets, the Company maintains a full valuation allowance against all of its net deferred tax assets. When the Company determines that it will be able to realize some portion or all of its deferred tax assets, an adjustment to its valuation allowance on its deferred tax assets would have the effect of increasing net income in the period such determination is made.

The Tax Cuts and Jobs Act (the Act) was enacted in the U.S. on December 22, 2017. The Act reduced the U.S. federal corporate income tax rate to 21% from 35%, required companies to pay a one-time Transition Tax on earnings of certain foreign subsidiaries that were previously tax deferred, created new taxes on certain foreign-sourced earnings, and made broad and complex changes to the U.S. tax code, including changes to executive compensation and interest deduction limitations, and accelerated depreciation that will allow for full expensing of qualified property.

Additionally, Staff Accounting Bulletin No. 118 ("SAB 118") was issued to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. As of December 31, 2018, the Company completed its analysis based on legislative updates relating to the Act and note that the Act does not have an impact to the Company's accounts given that it was not a taxable entity when the Act was enacted, and its history of losses in foreign jurisdictions. The post-conversion corporate entity has accounted for the new U.S. federal corporate rate of 21% upon its conversion. The Company has also elected to account for potential inclusions under the new Global Intangible Low Tax Income (“GILTI”) regime as period costs.

A reconciliation of the income tax provision computed at statutory rates to the reported income tax provision for the year ended December 31, 2018 is as follows:

Expected benefit for income taxes	21.0	%
State tax expected benefit, net of federal benefit	2.6	%
Nondeductible expenses	(2.9	)%
Loss incurred as pass-through	(7.9	)%
Change in valuation allowance for deferred tax assets	(12.8	)%
Provision for income taxes	—	%

The significant components of the Company’s deferred income tax assets and liabilities after applying enacted corporate tax rates are as follows:

Deferred tax assets
Inventory	$	66,935
Accrued expenses		735,910
Patent fees		290,098
Loss carryforwards and credits		7,578,570
Deferred rent and other		76,176
Gross deferred tax assets		8,747,689
Valuation allowance		(8,722,389	)
Net deferred tax assets, net of valuation allowance		25,300

Deferred tax liabilities
Fixed assets		(25,300	)
Deferred tax liabilities		(25,300	)
Total net deferred tax assets/(liabilities)	$	—

As of December 31, 2018, the Company has accumulated non-capital losses totaling $3,656,663 in Germany which can be carried forward indefinitely, and net operating losses of $24,575,093 in the U.S. (federal and state), which may be available to carry forward and offset future years’ taxable income. U.S. federal losses can be carried forward indefinitely, and state losses expire in various amounts beginning in 2026.

Under the provisions of the Internal Revenue Code, the net operating loss carryforwards are subject to review and possible adjustment by the Internal Revenue Service and state tax authorities. Net operating loss carryforwards may become subject to an annual limitation in the event of certain cumulative changes in the ownership interest of significant shareholders over a three-year period in excess of 50 percent, as defined under Section 382 of the Internal Revenue Code, as well as similar state provisions. This could limit the amount of tax attributes that can be utilized annually to offset future taxable income or tax liabilities. The amount of the annual limitation is determined based on the value of the Company immediately prior to the ownership change. The Company has not had an ownership change as a corporate entity thus has no limitations on its corporate losses. Future ownership changes may affect the use of U.S. net operating losses in future years.

Domestic and foreign components of loss before provision for income taxes is as follows:

	December 31, 2018
Domestic	$	(55,268,310	)
Foreign		(494,714	)
Total	$	(55,763,024	)

The income tax provision from continuing operations contains the following components:

Federal	$	—
State		2,431
Foreign		—
Total current		2,431

Total deferred		—
Total income tax expense/(benefit)	$	2,431

Uncertain Tax Positions

The Company has adopted certain provisions of ASC 740, “Income Taxes”, which prescribes a recognition threshold and measurement attribute for the recognition and measurement of tax positions taken or expected to be taken in income tax returns. The provisions also provide guidance on the de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, and accounting for interest and penalties associated with tax positions.

The Company files income tax returns in the U.S. federal jurisdiction, and in various state and foreign jurisdictions. The Company’s tax returns are subject to tax examinations by U.S. federal and state tax authorities, or examinations by foreign tax authorities until the expiration of the respective statutes of limitation. The Company currently has no tax years under examination.

As of December 31, 2018, the Company does not have an accrual relating to uncertain tax positions. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within 12 months of the reporting date.

Convertible Bridge Notes

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Convertible Bridge Notes

Note 15. Convertible Bridge Notes

During 2017, the Company issued Bridge Notes aggregating $19,965,692 together with associated warrants.

Since the Bridge Note Warrants entitled the holders to purchase securities in the Qualified Equity Round at the purchase price payable for the related equity securities, the exercise price of the warrants was undetermined at the time of their issuance. Also, because the terms of redemption of the Series B Preferred Units were unknown at the time of their issuance as well as the deemed liquidation terms discussed in Note 12, the warrants were recorded as liabilities. In connection with the Bridge Note closings, at the time of the Qualified Equity Round, the Company issued 7,739,092 Bridge Note Warrants all of which were outstanding during 2018. At stated above, these warrants were converted to warrants to purchase 429,948 shares of common stock at an exercise price of $12.60 and were reclassified to equity upon the determination that they no longer met the criteria to be classified as liabilities.

On August 18, 2017 (the initial Series B Preferred Unit closing), all Bridge Notes were converted to Series B Preferred Units (see Note 12 - Corporate Conversion and Equity).

Stock Compensation and Unit-Based Compensation

12 Months Ended

Dec. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Stock Compensation and Unit-Based Compensation

Note 16. Stock Compensation and Unit-Based Compensation

The issuance of common stock and options to purchase common stock to prior holders of Profits Interests in connection with the Corporate Conversion was accounted for as a type-1 modification of the old awards. Under the previous LLC structure, in connection with employment and service provider agreements, the Company granted Units that constitute profits interests for income tax purposes to grantees pursuant to Unit Forfeiture Agreements, subject to certain restrictions defined in each such agreement. The Company maintained a Unit award account for each of the grantees. Generally, the Units vested 25% on the one-year anniversary of the employment start date or agreement date and the balance ratably per quarter thereafter over an additional three-year period. After the restrictions lapsed, the grantees became fully vested in such Units. In 2018, the Company granted 19,447,218 Profits Interests to its employees and had forfeitures of 110,354 Profits Interests.

In connection with the Corporate Conversion, holders of 62,765,605 Common Units that were issued as "Profits Interests" that were outstanding immediately prior to the IPO were converted, in the aggregate, into (i) 1,345,231 shares of common stock, and (ii) with respect to Profits Interests that were held by current employees and consultants at the time of the conversion, options to purchase 2,141,748 shares of electroCore, Inc. common stock at an initial exercise price of $15.00 per share.

The number of shares of common stock and the number of options issued for the outstanding Profits Interests was determined based upon the appreciation in value of the Company after the date of grant of the applicable Profits Interests through the completion of the IPO.

The number of shares of common stock issued for each Profits Interest (the "Conversion Shares") was equal to (x) the percentage of the capital account balance associated with such Profits Interest as it related to the total value of the Company at the IPO pre-money valuation (the "PI Capital Account Percentage"), divided by (y) the percentage interest in the Company represented by such Profits Interest on a Unit basis based on the total outstanding Units in the Company immediately prior to the IPO (the "PI Unit Percentage"), multiplied by (z) the total number of Units represented by the applicable Profits Interest. Of the shares of common stock issued for the Profits Interests, 1,157,139 vested immediately and 188,092 are subject to vesting of 25% on January 1, 2019 and the balance over the next succeeding 10 calendar quarters.

The number of options issued in respect of each Profits Interest (the "Conversion Options") was equal to (i) the total number of Units represented by such Profits Interest prior to the corporate conversion minus (ii) the Conversion Shares issued in respect of such Profits Interest. Of the options issued for the Profit Interests, 228,954 will vest 100% on January 1, 2019 and 1,912,797 will vest 25% on January 1, 2019 and the balance will vest over the next succeeding 14 calendar quarters. The options have an exercise price of $15.00 per share.

Stock compensation expense for the Profits Interests not recognized prior to the conversion was $2.8 million. This expense was allocated to the common stock and options to purchase common stock awards based on their relative fair value on the date of the IPO. For the common stock awards that vest at the time of issuance, the Company recognized $1.2 million immediately. For the common stock awards and the options to purchase common stock that did not vest immediately, the Company will recognize $0.2 million and $1.4 million, respectively, using graded vesting over their respective vesting periods.

The incremental stock compensation expense to be recognized due to the modification was $7.8 million. This expense was allocated to the common stock and the options to purchase common stock based on their fair value on the date of the awards. For the common stock that vested at the time of issuance, the Company recognized $3.8 million. For the common stock awards and the options to purchase common stock that did not vest immediately, the Company will recognize $0.4 million and $3.6 million, respectively, over their respective vesting periods.

On June 21, 2018, the Company adopted the 2018 Omnibus Equity Incentive Plan. This plan reserved 6.2 million shares with an increase to be added annually beginning in 2019 through 2028 up to 4% of the total number of shares of common stock issued and outstanding on a fully diluted basis as of the end of the immediately preceding fiscal year, providing that the aggregate number of additional shares shall not exceed a total of 45.0 million shares, and a maximum of 40.0 million shares pursuant to the exercise of stock options. The options issued in conjunction with the corporate conversion were issued under this Plan. Subsequent to the corporate conversion there were 104,373 additional options granted in 2018 and 17,217 option that were cancelled due to forfeitures. At December 31, 2018 there were 3,859,178 shares available to be awarded under the plan.

The following table presents a summary of stock options issued in exchange for Profits Interests and stock options granted during the period June 21, 2018 to December 31, 2018:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)
Granted June 21, 2018		2,141,748		$	15.00
Granted June 22-December 31, 2018		104,373			12.76
Exercised		—			—
Cancelled		(17,217	)		15.00
Outstanding, December 31, 2018		2,228,904		$	14.89		9.5

The vesting period for 228,954 of the options granted upon the IPO was on January 1, 2019; vesting period for 1,912,797 options and 14,158 options granted to employees immediately after the IPO was 25% on January 1, 2019, the remainder will vest in quarterly installment over the next succeeding 14 calendar quarters; the vesting period for 22,850 options issued to independent directors will vest one third on each of the next three succeeding dates of the Annual Stockholder’s meetings, and the vesting period for the remaining options is 25% on the anniversary of the employee’s start date and the remainder over the next succeeding 12 calendar quarters.

The following table presents a summary of restricted stock awards issued in exchange for Profits Interests on June 21, 2018:

	Number of Shares			Weighted Average Grant Date Fair Value
Granted June 21, 2018		1,345,231		$	15.00
Granted June 22-December 31, 2018		—			—
Exercised		—			—
Cancelled		(2,521	)		15.00
Outstanding, December 31, 2018		1,342,710		$	15.00

The following table presents a summary of restricted and deferred stock units awarded in 2018:

	Number of Shares		Weighted Average Grant Date Fair Value
Granted June 21, 2018		79,998	$	15.00
Exercised		—		—
Cancelled		—		—
Outstanding, December 31, 2018		79,998	$	15.00

These awards will vest one third on each of the next three succeeding dates of the Annual Stockholder’s meetings. The grant date fair value of these awards was $15.

For the years ended December 31, 2018 and 2017, stock compensation expense reported as a component of selling, general and administrative expense was $4.5 million and $0.4 million, respectively. For the same period, stock compensation expense reported as a component of research and development expense was $2.8 million and $0.05 million, respectively. For the years ended December 31, 2018 and 2017, stock compensation expense reported as a component of cost of goods sold was $0.2 million and $0.1 million, respectively, and $0.1 million was recognized as promotional expense for free units under the Company’s free goods program. Total unrecognized compensation cost related to unvested awards as of December 31, 2018 was $5.2 million and is expected to be recognized over the next 3.2 years.

Valuation Information for Stock-Based Compensation

For purposes of determining estimated fair value under FASB ASC 718-10, the Company computed the estimated fair values of stock options using the Black-Scholes model. The fair value of stock options issued during 2018 are provided in the following table:

Period Granted	# Options		Exercise Price ($)		Expected Volatility (%)		Risk-Free Interest Rate (%)		Expected Dividend Yield (%)		Expected Term (Years)
June 2018		20,658		15.00	74.30-74.80			2.794		0.0		6.1
June 2018		22,850		15.00		74.80		2.775		0.0		6.0
August 2018		1,665		15.00		56.41		2.769		0.0		6.1
September 2018		13,600		14.00	62.25 - 64.40		2.769 - 2.912			0.0		6.1
October 2018		24,000	11.65 - 14.28		57.83 - 61.20		2.981 - 3.070			0.0		6.1
November 2018		6,500		10.30		56.29		3.000		0.0		6.6
December 2018		15,100	4.96 - 6.80		63.13 - 72.31		2.866 - 2.715			0.0		6.6

The risk-free interest rate is the average U.S. Treasury rate with a term that most closely resembles the expected life of the award. The expected term of the award was calculated using the simplified method. For volatility, the Company uses comparable public companies as a basis for its expected volatility. The Company does not pay regular dividends on its common stock and does not anticipate paying any dividends in the foreseeable future.

Employee Benefit Plan

12 Months Ended

Dec. 31, 2018

Compensation And Retirement Disclosure [Abstract]

Employee Benefit Plan

Note 17. Employee Benefit Plan

The Company has a defined contribution 401(k) profit sharing plan which covers all employees. Employees are eligible upon date of hire. Employee contributions are voluntary and are based on specific percentages of compensation, which may not exceed maximum amounts established by Internal Revenue Code. Employer contributions are discretionary. There were no employer contributions for the years ended December 31, 2018 and 2017.

Selected Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data (Unaudited)

Note 18. Selected Quarterly Financial Data (Unaudited)

The following table presents quarterly unaudited financial data for the periods presented on the consolidated statements of operations (in thousands, except per share amounts):

	2018 Quarter Ended
	March 31				June 30			September 30			December 31			Total
Net sales	$	81			$	393		$	151			368		$	993
Total operating expenses		9,131				16,374			13,606			15,857			54,968
Loss from operations		(9,099	)			(16,222	)		(13,552	)		(15,681	)		(54,554	)
Net loss from operations attributable to Electrocore LLC and electroCore, Inc.		(9,499	)			(17,782	)		(13,204	)		(15,335	)		(55,820	)
Net loss attributable to Electrocore LLC		(9,499	)			(11,619	)		—			—			(21,118	)
Net loss attributable to electroCore, Inc.		—		*		(6,163	)		(13,204	)		(15,335	)		(34,702	)
Loss per share attributable to common stockholders basic and diluted of electroCore, Inc.	$	—		*	$	(0.21	)	$	(0.45	)	$	(0.52	)	$	(1.19	)
* No loss for electroCore, Inc. or per share amount as Company was not public until June 21, 2018

	2017 Quarter Ended
	March 31				June 30			September 30			December 31			Total
Net sales	$	117			$	177		$	283			234		$	811
Total operating expenses		4,785				7,569			6,143			7,441			25,938
Loss from operations		(4,741	)			(7,431	)		(5,988	)		(7,485	)		(25,645	)
Net loss attributable to Electrocore LLC	$	(6,357	)		$	(11,568	)	$	(12,362	)	$	(5,505	)	$	(35,792	)

Commitments and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 19. Commitments and Contingencies

Operating Lease

The Company leases office, warehouse and manufacturing space and office equipment under operating leases through April 2024. The real estate leases have options to renew for five years which the Company is reasonably certain it will exercise. Future minimum lease payments under non-cancelable operating leases (with initial or remaining lease terms in excess of one year) as of December 31, 2018 are as follows:

Year ended December 31,
2019	$	576,743
2020		714,616
2021		692,893
2022		737,324
Five years and beyond		3,696,796
	$	6,418,372

For the years ended December 31, 2018 and 2017, rental expense related to the leases was $496,055 and $493,067.

Purchase Commitments

The Company enters into contracts in the normal course of business with contract research organizations for its clinical trials, contract manufacturing organizations for the manufacture and supply of its clinical and commercial product needs and other vendors for other research and development and commercial activities, as well as services and products for operating purposes. The Company’s agreements generally provide for termination with notice. Such agreements that are cancelable contracts are not included as purchase commitments. The Company has included as purchase obligations its commitments under agreements to the extent they are quantifiable and are not cancelable. The Company has purchase obligations of approximately $6.8 million as of December 31, 2018.

Legal Proceedings

From time to time, the Company may become involved in various legal proceedings, including those that may arise in the ordinary course of business. Although the outcomes of these legal proceedings cannot be predicted with certainty, other than as set forth below, the Company is not subject to any material legal proceedings.

Subsequent Events

12 Months Ended

Dec. 31, 2018

Subsequent Events [Abstract]

Subsequent Events

Note 20. Subsequent Events

Employee Stock Purchase Plan

Effective January 1, 2019, the Company adopted the 2019 Employee Stock Purchase Plan. The Plan is to provide eligible employee of the Company with an opportunity to purchase Common Stock of the Company through accumulated payroll deductions. The maximum number of shares reserved for delivery under the plan is:

(a)

300,000 shares, plus

(b)

an annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2020 and occurring each year thereafter through 2029, equal to 1% of the total number of Shares of Common Stock issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of Shares, including no Shares, determined by the Administrator); provided, however, that the aggregate number of additional Shares available for issuance pursuant to this paragraph (b) shall not exceed a total of 4,500,000 Shares.

Settlement Agreement

In January 2019, the Company settled a dispute with one of our former advisors, Madison Global Partners, who had filed a complaint against us in the Supreme Court of the State of New York, County of New York (Index No. 652329/2018) as previously reported. As part of that settlement, the Company paid Madison Global $325,000 and issued to Madison Global and its representatives warrants to purchase in the aggregate 62,181 shares of our common stock at prices ranging from $5.68 per share to $12.60 per share. Substantially all of such amounts were accrued in prior accounting periods. The warrants issued are shown in the following table:

# Warrants		Exercise Price		Expiration Date
	8,576	$	8.86	April 1, 2021
	22,253	$	5.68	March 30, 2022
	17,066	$	12.60	June 30, 2022
	14,286	$	12.60	August 31, 2022

Claim from Lifehealthcare Pty Ltd.

The Company was party to a joint venture arrangement (JV Arrangement) in Australia with Lifehealthcare Pty Ltd (LHP). In 2017, the parties agreed to terminate the JV Arrangement. On March 15, 2019, the Company received a letter from LHP alleging certain breaches by the Company under the JV Arrangement, primarily arising out of the Company’s alleged failure to notify LHP of the Company’s IPO. The Company is consulting with legal counsel on this matter and intends to vigorously assert its defenses to the alleged claims but cannot predict the outcome of the matter at this time. However, the financial impact, if any, in connection with the resolution of this matter is not expected to be material.

Basis of Presentation (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Principles of Consolidation

(a) Principles of Consolidation

Use of Estimates

(b) Use of Estimates

Cash and Cash Equivalents

Marketable Securities

(d) Marketable Securities

Concentration Credit Risk

(e) Concentration of Credit Risk

Accounts Receivable

(f) Accounts Receivable

Inventories

(g) Inventories

Property and Equipment

(h) Property and Equipment

Depreciation is computed using the following estimated useful lives:

Machinery and equipment		3–15 years
Furniture and fixtures		5–10 years
Computer equipment		5 years

Other Assets

(i) Other Assets

Impairment of Long-Lived Assets

(j) Impairment of Long-Lived Assets

Stock Based Compensation

(k) Stock-based Compensation

Income Taxes

(l) Income Taxes

Convertible Preferred Units

(m) Convertible Preferred Units

Revenue Recognition

(n) Revenue Recognition

Trade credits are discounts that are contingent upon a timely remittance of payment and are estimated based on historical experience.

Shipping and handling costs are reported as selling, general and administrative expenses.

Research and Development

(o) Research and Development

Foreign Currency Translations and Transactions

(p) Foreign Currency Translation and Transactions

Net Comprehensive Loss

(q) Net Comprehensive Loss

Segment Information

(r) Segment Information

Recently Adopted Accounting Pronouncements

(s) Recently Adopted Accounting Pronouncements

Recent Accounting Pronouncements Not Yet Adopted

(t) Recent Accounting Pronouncements Not Yet Adopted

The Company reviewed all other recently issued accounting pronouncements and concluded that they were either not applicable or not expected to have a material impact on the financial statements.

Reclassifications

(u) Reclassifications

Reclassifications of certain 2017 balances were necessary to be consistent with the 2018 presentation.

Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Estimated Useful Lives of Property and Equipment

Depreciation is computed using the following estimated useful lives:

Machinery and equipment		3–15 years
Furniture and fixtures		5–10 years
Computer equipment		5 years

Property and equipment, net, as of December 31, 2018 and 2017 consisted of the following:

	December 31.
	2018			2017
Machinery and equipment	$	424,146		$	452,614
Furniture and fixture		286,268			156,512
Computer equipment		20,783			138,534
Property and equipment - gross		731,197			747,660
Less accumulated depreciation and amortization		(350,293	)		(579,014	)
Property and equipment - net	$	380,904		$	168,646

Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2018

Revenue From Contract With Customer [Abstract]

Summary of Net Sales Disaggregated by Geographic Market

The following table provides additional information pertaining to net sales disaggregated by geographic market for the years ended December31, 2018 and 2017:

	For the Year Ended December 31,
	2018		2017
Geographic Market
United States	$	619,772	$	243,194
United Kingdom		300,091		273,741
Germany		53,784		265,451
Other		19,306		29,071
Total Net Sales	$	992,953	$	811,457

Cash, Cash Equivalents and Marketable Securities (Tables)

12 Months Ended

Dec. 31, 2018

Investments Debt And Equity Securities [Abstract]

Summary of Cash, Cash Equivalents and Marketable Securities

The following tables summarizes the Company’s cash, cash equivalents and marketable securities as of December 31, 2018 and 2017.

As of December 31, 2018
	Amortized Cost		Unrealized Gain		Unrealized (Loss)			Fair Value
Cash and cash equivalents	$	7,600,284	$	—	$	—		$	7,600,284

Corporate Debt Securities	$	18,961,145	$	—	$	(25,888	)	$	18,935,257
Commercial Paper		6,970,867		—		(4,927	)		6,965,940
U.S. Treasury Bonds		35,074,005		—		(12,115	)		35,061,890
Total marketable securities	$	61,006,017	$	—	$	(42,930	)	$	60,963,087

Total cash, cash equivalents and marketable securities	$	68,606,301	$	—	$	(42,930	)	$	68,563,371

As of December 31, 2017
	Amortized Cost		Unrealized Gain		Unrealized (Loss)			Fair Value
Cash and cash equivalents	$	13,224,280	$	—	$	(86	)	$	13,224,194

Corporate Debt Securities	$	19,014,590	$	923	$	(17,827	)	$	18,997,686
Commercial Paper		2,979,367		—		(1,227	)		2,978,140
U.S. Government Sponsored Agencies		1,496,824		—		(2,029	)		1,494,795
Certificate of Deposits		480,000		—		(55	)		479,945
Total marketable securities	$	23,970,781	$	923	$	(21,138	)	$	23,950,566

Total cash, cash equivalents and marketable securities	$	37,195,061	$	923	$	(21,224	)	$	37,174,760

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Carried at Fair Value

A summary of the assets and liabilities carried at fair value in accordance with the hierarchy defined above is as follows:

			Fair Value Hierarchy
December 31, 2018	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Cash and cash equivalents	$	7,600,284	$	7,600,284	$	—	$	—
Marketable Securities:
Corporate Debt Securities		18,935,257		18,935,257		—		—
Commercial Paper		6,965,940		6,965,940		—		—
U.S. Treasury Bonds		35,061,890		35,061,890		—		—
Total	$	68,563,371	$	68,563,371	$	—	$	—

December 31, 2017
Assets
Cash and cash equivalents	$	13,224,194	$	13,224,194	$	—	$	—
Marketable Securities:
Corporate Debt Securities		18,997,686		18,997,686		—		—
Commercial Paper		2,978,140		2,978,140		—		—
U.S. Government Sponsored Agencies		1,494,795		1,494,795		—		—
Certificate of Deposits		479,945		479,945		—		—
Total	$	37,174,760	$	37,174,760	$	—	$	—
Liabilities
Warrant liabilities	$	2,239,544	$	—	$	—	$	2,239,544

Schedule of Estimated Fair Value of Warrant Liability

As of June 20, 2018 and December 31, 2017, the estimated fair value of the warrant liability was computed using the following assumptions:

	June 20, 2018		December 31, 2017
Stock price volatility	67.8%		65.3%
Risk-free interest rates	2.68%		1.59%
Annual dividend yield	0%		0%
Expected life (years)		3.09		0.65

Schedule of Recurring Fair Value Measurements of Liabilities Categorized with Level 3

A roll-forward of the recurring fair value measurements of the liabilities categorized with Level 3 inputs are as follows:

	Warrant liabilities
Opening Balance as of January 1, 2017	$	480,636
Additions		2,620,681
Settlements	—
Changes in fair value recognized		(861,773	)
Balance as of December 31, 2017		2,239,544
Additions		—
Settlements	—
Changes in fair value recognized		1,870,923
Reclassed to equity		(4,110,467	)
Balance as of December 31, 2018	$	—

Inventory (Tables)

12 Months Ended

Dec. 31, 2018

Inventory Disclosure [Abstract]

Inventories Stated at Lower of Cost or Net Realizable Value

	December 31,
	2018		2017
Raw materials	$	821,704	$	116,909
Work in process		951,695		17,115
Finished goods		176,003		193,763
	$	1,949,402	$	327,787

Property and Equipment - Net (Tables)

12 Months Ended

Dec. 31, 2018

Property Plant And Equipment [Abstract]

Summary of Estimated Useful Lives of Property and Equipment

Depreciation is computed using the following estimated useful lives:

Machinery and equipment		3–15 years
Furniture and fixtures		5–10 years
Computer equipment		5 years

Property and equipment, net, as of December 31, 2018 and 2017 consisted of the following:

	December 31.
	2018			2017
Machinery and equipment	$	424,146		$	452,614
Furniture and fixture		286,268			156,512
Computer equipment		20,783			138,534
Property and equipment - gross		731,197			747,660
Less accumulated depreciation and amortization		(350,293	)		(579,014	)
Property and equipment - net	$	380,904		$	168,646

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2018

Payables And Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses as of December 31, 2018 and 2017 consisted of the following:

	December 31,
	2018		2017
Accrued professional fees	$	1,273,249	$	2,231,939
Accrued bonuses		2,152,264		659,333
Other accrued expenses		948,588		148,120
	$	4,374,101	$	3,039,392

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share of Common Stock

The following table sets forth the numerators and denominators used to compute basic and diluted earnings per share of the common stock:

	For the period June 21, 2018 to December 31, 2018
Numerator – Basic and Diluted
Net loss attributable to electroCore, Inc. subsidiaries and affiliate	$	(34,702,123	)
Denominator – Basic and Diluted
Weighted average shares of common stock outstanding		29,261,943
Net loss per common share, Basic and Diluted	$	(1.19	)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Reconciliation of Income Tax Provision Computed at Statutory Rates

A reconciliation of the income tax provision computed at statutory rates to the reported income tax provision for the year ended December 31, 2018 is as follows:

Expected benefit for income taxes	21.0	%
State tax expected benefit, net of federal benefit	2.6	%
Nondeductible expenses	(2.9	)%
Loss incurred as pass-through	(7.9	)%
Change in valuation allowance for deferred tax assets	(12.8	)%
Provision for income taxes	—	%

Components of Deferred Income Tax Assets and Liabilities

The significant components of the Company’s deferred income tax assets and liabilities after applying enacted corporate tax rates are as follows:

Deferred tax assets
Inventory	$	66,935
Accrued expenses		735,910
Patent fees		290,098
Loss carryforwards and credits		7,578,570
Deferred rent and other		76,176
Gross deferred tax assets		8,747,689
Valuation allowance		(8,722,389	)
Net deferred tax assets, net of valuation allowance		25,300

Deferred tax liabilities
Fixed assets		(25,300	)
Deferred tax liabilities		(25,300	)
Total net deferred tax assets/(liabilities)	$	—

Components of Loss Before Provision For Income Taxes Domestic and Foreign

Domestic and foreign components of loss before provision for income taxes is as follows:

	December 31, 2018
Domestic	$	(55,268,310	)
Foreign		(494,714	)
Total	$	(55,763,024	)

Schedule of Income Tax Provision From Continuing Operations

The income tax provision from continuing operations contains the following components:

Federal	$	—
State		2,431
Foreign		—
Total current		2,431

Total deferred		—
Total income tax expense/(benefit)	$	2,431

Stock Compensation and Unit-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Stock Options Activity

The following table presents a summary of stock options issued in exchange for Profits Interests and stock options granted during the period June 21, 2018 to December 31, 2018:

	Number of Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Years)
Granted June 21, 2018		2,141,748		$	15.00
Granted June 22-December 31, 2018		104,373			12.76
Exercised		—			—
Cancelled		(17,217	)		15.00
Outstanding, December 31, 2018		2,228,904		$	14.89		9.5

Summary of Restricted Stock Awards Activity

The following table presents a summary of restricted stock awards issued in exchange for Profits Interests on June 21, 2018:

	Number of Shares			Weighted Average Grant Date Fair Value
Granted June 21, 2018		1,345,231		$	15.00
Granted June 22-December 31, 2018		—			—
Exercised		—			—
Cancelled		(2,521	)		15.00
Outstanding, December 31, 2018		1,342,710		$	15.00

Summary of Restricted Stock and Deferred Stock Units Activity

The following table presents a summary of restricted and deferred stock units awarded in 2018:

	Number of Shares		Weighted Average Grant Date Fair Value
Granted June 21, 2018		79,998	$	15.00
Exercised		—		—
Cancelled		—		—
Outstanding, December 31, 2018		79,998	$	15.00

Summary of Estimated Fair Value of Stock Options Issued Upon Corporate Conversion

Period Granted	# Options		Exercise Price ($)		Expected Volatility (%)		Risk-Free Interest Rate (%)		Expected Dividend Yield (%)		Expected Term (Years)
June 2018		20,658		15.00	74.30-74.80			2.794		0.0		6.1
June 2018		22,850		15.00		74.80		2.775		0.0		6.0
August 2018		1,665		15.00		56.41		2.769		0.0		6.1
September 2018		13,600		14.00	62.25 - 64.40		2.769 - 2.912			0.0		6.1
October 2018		24,000	11.65 - 14.28		57.83 - 61.20		2.981 - 3.070			0.0		6.1
November 2018		6,500		10.30		56.29		3.000		0.0		6.6
December 2018		15,100	4.96 - 6.80		63.13 - 72.31		2.866 - 2.715			0.0		6.6

Selected Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Schedule of Selected Quarterly Results from Operations

The following table presents quarterly unaudited financial data for the periods presented on the consolidated statements of operations (in thousands, except per share amounts):

	2018 Quarter Ended
	March 31				June 30			September 30			December 31			Total
Net sales	$	81			$	393		$	151			368		$	993
Total operating expenses		9,131				16,374			13,606			15,857			54,968
Loss from operations		(9,099	)			(16,222	)		(13,552	)		(15,681	)		(54,554	)
Net loss from operations attributable to Electrocore LLC and electroCore, Inc.		(9,499	)			(17,782	)		(13,204	)		(15,335	)		(55,820	)
Net loss attributable to Electrocore LLC		(9,499	)			(11,619	)		—			—			(21,118	)
Net loss attributable to electroCore, Inc.		—		*		(6,163	)		(13,204	)		(15,335	)		(34,702	)
Loss per share attributable to common stockholders basic and diluted of electroCore, Inc.	$	—		*	$	(0.21	)	$	(0.45	)	$	(0.52	)	$	(1.19	)
* No loss for electroCore, Inc. or per share amount as Company was not public until June 21, 2018

	2017 Quarter Ended
	March 31				June 30			September 30			December 31			Total
Net sales	$	117			$	177		$	283			234		$	811
Total operating expenses		4,785				7,569			6,143			7,441			25,938
Loss from operations		(4,741	)			(7,431	)		(5,988	)		(7,485	)		(25,645	)
Net loss attributable to Electrocore LLC	$	(6,357	)		$	(11,568	)	$	(12,362	)	$	(5,505	)	$	(35,792	)

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments And Contingencies Disclosure [Abstract]

Schedule of Future Minimum Lease Payments Under Non-Cancelable Operating leases

Future minimum lease payments under non-cancelable operating leases (with initial or remaining lease terms in excess of one year) as of December 31, 2018 are as follows:

Year ended December 31,
2019	$	576,743
2020		714,616
2021		692,893
2022		737,324
Five years and beyond		3,696,796
	$	6,418,372

Subsequent Events (Tables)

12 Months Ended

Dec. 31, 2018

Former Financial Advisor

Class Of Warrant Or Right [Line Items]

Schedule of Warrants

# Warrants		Exercise Price		Expiration Date
	8,576	$	8.86	April 1, 2021
	22,253	$	5.68	March 30, 2022
	17,066	$	12.60	June 30, 2022
	14,286	$	12.60	August 31, 2022

- Definition

Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

+ References + Details

Business - Additional Information (Details) - USD ($)		1 Months Ended	12 Months Ended
Business - Additional Information (Details) - USD ($)	Jun. 21, 2018	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Entity information, date to change former legal or registered name			Jun. 21, 2018
Entity information, former legal or registered name			Electrocore, LLC
Net proceeds from issuance of common stock after deducting underwriting discounts and commissions and offering costs			$ 78,334,457
Underwriting discounts and commissions and offering costs				$ 2,819,046
Common Stock
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common stock, shares issued			5,980,000
IPO
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Net proceeds from issuance of common stock after deducting underwriting discounts and commissions and offering costs	$ 77,500,000	$ 77,500,000
Underwriting discounts and commissions and offering costs		$ 12,200,000
IPO \| Common Stock
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common stock, shares issued	5,980,000	5,980,000
Common stock, issue price per share	$ 15.00	$ 15.00

Basis of Presentation - Additional Information (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2018 USD ($)	Dec. 31, 2018 USD ($) Segment lease	Jan. 01, 2019 USD ($)
Basis of Presentation [Line Items]
Number of reportable segment \| Segment		1
ERP cloud computing arrangement implementation cost incurred	$ 395,000
Number of leases \| lease		2
Lease renewal option period		5 years
Subsequent Event
Basis of Presentation [Line Items]
Lease liability			$ 4,300,000
Maximum
Basis of Presentation [Line Items]
Requisite service period of the award		4 years
Leasehold Improvements
Basis of Presentation [Line Items]
Property and equipment, estimated useful lives		lesser of the lease terms or the estimated useful lives of the assets
Building \| Subsequent Event
Basis of Presentation [Line Items]
Right of use			$ 4,400,000
Office Space
Basis of Presentation [Line Items]
Lease expiration year		2022
Manufacturing and Warehouse Space
Basis of Presentation [Line Items]
Lease expiration year		2024
FDIC
Basis of Presentation [Line Items]
Cash, FDIC insured amount	$ 250,000	$ 250,000

Basis of Presentation - Summary of Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2018
Machinery and Equipment \| Minimum
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	3 years
Machinery and Equipment \| Maximum
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	15 years
Furniture and Fixtures \| Minimum
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	5 years
Furniture and Fixtures \| Maximum
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	10 years
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment, estimated useful lives	5 years

Significant Risks and Uncertainties - Additional Information (Details)		1 Months Ended	12 Months Ended
	Jun. 21, 2018 USD ($) $ / shares shares	Jun. 30, 2018 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) Distributor shares	Dec. 31, 2017 USD ($)
Risks And Uncertainties [Line Items]
Working capital			$ 65,600,000	$ 32,900,000
Proceeds from issuance of common stock net of underwriting discount and other offering expenses			$ 78,334,457
Number of specialty pharmaceutical distributor \| Distributor			1
Specialty Pharmaceutical Distributor In United States
Risks And Uncertainties [Line Items]
Accounts receivable			$ 195,730	$ 31,740
Common Stock
Risks And Uncertainties [Line Items]
Common stock, shares issued \| shares			5,980,000
IPO
Risks And Uncertainties [Line Items]
Proceeds from issuance of common stock net of underwriting discount and other offering expenses	$ 77,500,000	$ 77,500,000
IPO \| Common Stock
Risks And Uncertainties [Line Items]
Common stock, shares issued \| shares	5,980,000	5,980,000
Common stock, issue price per share \| $ / shares	$ 15.00	$ 15.00

Revenue Recognition - Additional Information (Details)	3 Months Ended	5 Months Ended	12 Months Ended
Revenue Recognition - Additional Information (Details)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 USD ($)
Revenue From Contract With Customer [Abstract]
Revenue remaining unsatisfied performance obligation	$ 0	$ 0	$ 0
Vouchers redeemable term		31 days
Product sales value to patients	$ 1,700,000		$ 4,700,000
Payment term for customers			31 days

Revenue Recognition - Summary of Net Sales Disaggregated by Geographic Market (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Total Net Sales	$ 368,000	$ 151,000	$ 393,000	$ 81,000	$ 234,000	$ 283,000	$ 177,000	$ 117,000	$ 992,953	$ 811,457
United States
Disaggregation Of Revenue [Line Items]
Total Net Sales									619,772	243,194
United Kingdom
Disaggregation Of Revenue [Line Items]
Total Net Sales									300,091	273,741
Germany
Disaggregation Of Revenue [Line Items]
Total Net Sales									53,784	265,451
Other
Disaggregation Of Revenue [Line Items]
Total Net Sales									$ 19,306	$ 29,071

Cash, Cash Equivalents and Marketable Securities - Summary of Cash, Cash Equivalents and Marketable Securities (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Available For Sale Securities [Line Items]
Cash and Cash Equivalents, Amortized Cost	$ 7,600,284	$ 13,224,280
Cash and Cash Equivalents, Unrealized (Loss)		(86)
Cash and cash equivalents	7,600,284	13,224,194	$ 416,336
Marketable securities, Amortized Cost	61,006,017	23,970,781
Marketable securities, Unrealized Gain		923
Marketable securities, Unrealized (Loss)	(42,930)	(21,138)
Marketable securities, Fair Value	60,963,087	23,950,566
Cash, cash equivalents and marketable securities, Amortized Cost	68,606,301	37,195,061
Cash, cash equivalents and marketable securities, Unrealized Gain		923
Cash, cash equivalents and marketable securities, Unrealized (Loss)	(42,930)	(21,224)
Cash, cash equivalents and marketable securities, Fair Value	68,563,371	37,174,760
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost	18,961,145	19,014,590
Marketable securities, Unrealized Gain		923
Marketable securities, Unrealized (Loss)	(25,888)	(17,827)
Marketable securities, Fair Value	18,935,257	18,997,686
Cash, cash equivalents and marketable securities, Fair Value	18,935,257	18,997,686
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost		1,496,824
Marketable securities, Unrealized (Loss)		(2,029)
Marketable securities, Fair Value		1,494,795
Cash, cash equivalents and marketable securities, Fair Value		1,494,795
Commercial Paper
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost	6,970,867	2,979,367
Marketable securities, Unrealized (Loss)	(4,927)	(1,227)
Marketable securities, Fair Value	6,965,940	2,978,140
Cash, cash equivalents and marketable securities, Fair Value	6,965,940	2,978,140
U.S. Treasury Bonds
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost	35,074,005
Marketable securities, Unrealized (Loss)	(12,115)
Marketable securities, Fair Value	35,061,890
Cash, cash equivalents and marketable securities, Fair Value	$ 35,061,890
Certificate of Deposits
Schedule Of Available For Sale Securities [Line Items]
Marketable securities, Amortized Cost		480,000
Marketable securities, Unrealized (Loss)		(55)
Marketable securities, Fair Value		479,945
Cash, cash equivalents and marketable securities, Fair Value		$ 479,945

Fair Value Measurements - Summary of Assets and Liabilities Carried at Fair Value (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 7,600,284	$ 13,224,194
Marketable Securities	68,563,371	37,174,760
Warrant liabilities		2,239,544
Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	18,935,257	18,997,686
U.S. Government Sponsored Agencies
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		1,494,795
Commercial Paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	6,965,940	2,978,140
U.S. Treasury Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	35,061,890
Certificate of Deposits
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		479,945
(Level 1)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash and cash equivalents	7,600,284	13,224,194
Marketable Securities	68,563,371	37,174,760
(Level 1) \| Corporate Debt Securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	18,935,257	18,997,686
(Level 1) \| U.S. Government Sponsored Agencies
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		1,494,795
(Level 1) \| Commercial Paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	6,965,940	2,978,140
(Level 1) \| U.S. Treasury Bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities	$ 35,061,890
(Level 1) \| Certificate of Deposits
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable Securities		479,945
(Level 3)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrant liabilities		$ 2,239,544

Fair Value Measurements - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Fair value of assets, transfer from level 1 to level 2	$ 0	$ 0
Fair value of assets transfer from level 2 to level 1	0	0
Fair value of liabilities, transfer from level 1 to level 2	0	0
Fair value of liabilities, transfer from level 2 to level 1	0	0
Fair value of assets, transfers into level 3	0	0
Fair value of assets, transfers out of level 3	0	0
Fair value of liabilities, transfers Into level 3	0	0
Fair value of liabilities, transfers out of level 3	$ 0	$ 0

Fair Value Measurements - Schedule of Estimated Fair Value of Warrant Liability (Details)	Jun. 20, 2018	Dec. 31, 2017
Stock Price Volatility
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input	67.80%	65.30%
Risk-Free Interest Rates
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input	2.68%	1.59%
Annual Dividend Yield
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input	0.00%	0.00%
Expected Life (Years)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Warrants fair value assumptions, measurement input, Expected life (years)	3 years 1 month 2 days	7 months 24 days

Fair Value Measurements - Schedule of Recurring Fair Value Measurements of Liabilities Categorized with Level 3 (Details) - Warrant liabilities - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Opening Balance	$ 2,239,544	$ 480,636
Additions		2,620,681
Changes in fair value recognized	1,870,923	(861,773)
Reclassed to equity	$ (4,110,467)
Closing Balance		$ 2,239,544

Inventory - Additional Information (Details)	Dec. 31, 2018 USD ($)
Selling, General and Administrative Expenses \| Inventory Valuation and Obsolescence [Member]
Inventory [Line Items]
Inventory raw materials	$ 147,450

Inventory - Inventories Stated at Lower of Cost or Net Realizable Value (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 821,704	$ 116,909
Work in process	951,695	17,115
Finished goods	176,003	193,763
Inventory, Net	$ 1,949,402	$ 327,787

Property and Equipment - Net - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 731,197	$ 747,660
Less accumulated depreciation and amortization	(350,293)	(579,014)
Property and equipment - net	380,904	168,646
Machinery and Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	424,146	452,614
Furniture and Fixture
Property Plant And Equipment [Line Items]
Property and equipment - gross	286,268	156,512
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 20,783	$ 138,534

Property and Equipment - Net - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Depreciation and amortization expense	$ 66,663	$ 32,306
Bermuda \| Subsidiary
Property Plant And Equipment [Line Items]
Write-off of fully depreciated assets	295,384
Australian \| Affiliate
Property Plant And Equipment [Line Items]
Write-off of fully depreciated assets	$ 295,384

Other Assets - Additional Information (Details)	12 Months Ended
Other Assets - Additional Information (Details)	Dec. 31, 2018 USD ($)
Other Assets [Abstract]
Cloud computing arrangement implementation cost incurred	$ 395,404

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Payables And Accruals [Abstract]
Accrued professional fees	$ 1,273,249	$ 2,231,939
Accrued bonuses	2,152,264	659,333
Other accrued expenses	948,588	148,120
Accounts payable and accrued expenses	$ 4,374,101	$ 3,039,392

Net Loss Per Share - Computation of Basic and Diluted Earnings Per Share of Common Stock (Details) - USD ($)	3 Months Ended				6 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Numerator – Basic and Diluted
Net loss attributable to electroCore, Inc. subsidiaries and affiliate	$ (15,335,000)	$ (13,204,000)	$ (17,782,000)	$ (9,499,000)	$ (34,702,123)	$ (55,820,460)	$ (35,792,422)
Denominator – Basic and Diluted
Weighted average shares of common stock outstanding					29,261,943	29,261,943
Net loss per common share, Basic and Diluted	$ (0.52)	$ (0.45)	$ (0.21)		$ (1.19)	$ (1.19)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Corporate Conversion and Equity - Additional Information (Details)		6 Months Ended	12 Months Ended
	Jun. 20, 2018 USD ($) Unit	Dec. 31, 2018 USD ($) Vote $ / shares shares	Dec. 31, 2018 USD ($) $ / shares shares	Dec. 31, 2017 USD ($) $ / shares shares	Jun. 30, 2018 $ / shares	Jun. 21, 2018 $ / shares shares	Dec. 31, 2016 USD ($)
Class of Stock [Line Items]
Common stock, shares authorized		500,000,000	500,000,000	0		500,000,000
Preferred stock, shares authorized		10,000,000	10,000,000	0		10,000,000
Common stock, par value \| $ / shares		$ 0.001	$ 0.001	$ 0.001		$ 0.001
Preferred stock, par value \| $ / shares		$ 0.001	$ 0.001	$ 0.001		$ 0.001
Common stock, shares issued		29,450,035	29,450,035	0
Preferred stock, shares issued		0	0	0		0
Number of classes of units permitted for issuance \| Unit	4
Number of vote each member is entitled to for each unit held \| Vote		1
Total convertible preferred units \| $				$ 122,274,007
Warrants issued to purchase of stock		7,739,092	7,739,092
Exercise price of warrants \| $ / shares					$ 12.60
Aggregate amount of bridge notes and related accrued and unpaid interest \| $				26,718,910
Financial Advisors
Class of Stock [Line Items]
Warrants issued to purchase of stock		101,119	101,119
Exercise price of warrants \| $ / shares		$ 12.60	$ 12.60
Purchasers of Bridge Notes
Class of Stock [Line Items]
Warrants issued to purchase of stock						429,948
Exercise price of warrants \| $ / shares						$ 12.60
Series A Preferred Units
Class of Stock [Line Items]
Accrued and unpaid preferred return payable \| $		$ 3,600,000	$ 3,600,000
Total convertible preferred units \| $	$ 54,923,430			53,518,463			$ 53,518,463
Preferred return percentage			4.00%
Reduction in preferred return percentage			2.00%
Stock split, conversion ratio			0.05556
Warrants issued to purchase of stock		0	0
Series A Preferred Units \| December 2015 Term Loan \| Financial Advisors
Class of Stock [Line Items]
Warrants issued to purchase of stock		221,766	221,766
Series B Preferred Units
Class of Stock [Line Items]
Total convertible preferred units \| $				68,755,544
Stock split, conversion ratio			0.05556
Series B Preferred Units \| Purchase Agreement
Class of Stock [Line Items]
Proceeds from issuance of preferred stock \| $				46,911,300
Aggregate amount of bridge notes and related accrued and unpaid interest \| $				73,630,210
Aggregate amount of bridge notes and related accrued and unpaid interest \| $				73,630,210
Series B Preferred Units \| Promissory Notes \| Purchase Agreement
Class of Stock [Line Items]
Bridge note converted amount \| $				$ 26,718,910
Common Stock
Class of Stock [Line Items]
Units converted into common stock shares		23,470,034
Preferred return payable upon public offering \| $	$ 3,629,092
Warrants issued to purchase of stock		35,452,084	35,452,084
Exercise price of warrants \| $ / shares		$ 1.25	$ 1.25
Common Stock \| Advisors
Class of Stock [Line Items]
Warrants issued to purchase of stock						2,724,549
Warrants to purchase common stock						151,364
Exercise price of warrants \| $ / shares						$ 12.60
Common Stock \| Advisors \| Exercise Price One
Class of Stock [Line Items]
Warrants issued to purchase of stock		2,724,549	2,724,549
Exercise price of warrants \| $ / shares		$ 0.70	$ 0.70
Common Stock \| Advisors \| Exercise Price Two
Class of Stock [Line Items]
Warrants issued to purchase of stock		72,000	72,000
Exercise price of warrants \| $ / shares		$ 1.25	$ 1.25
Common Stock \| Profits Interests
Class of Stock [Line Items]
Units converted into common stock shares		1,345,231	1,345,231
Options to purchase common stock shares			2,141,748
Options to purchase common stock shares, exercise price \| $ / shares		$ 15.00	$ 15.00
Common Stock \| Common Units
Class of Stock [Line Items]
Units converted into common stock shares		12,099,280
Common Stock \| Series A Preferred Units
Class of Stock [Line Items]
Units converted into common stock shares		4,181,856
Common stock shares issued as payment in full for accrued and unpaid preferred return payable		241,939	241,939
Common Stock \| Series B Preferred Units
Class of Stock [Line Items]
Units converted into common stock shares		5,843,668
IPO
Class of Stock [Line Items]
Common stock, shares issued						29,450,034
IPO \| Common Stock
Class of Stock [Line Items]
Options to purchase common stock shares, exercise price \| $ / shares					$ 15.00	$ 15.00
IPO \| Common Stock \| Profits Interests
Class of Stock [Line Items]
Units converted into common stock shares			62,765,605
IPO \| Common Stock \| Series A Warrants
Class of Stock [Line Items]
Warrants to purchase common stock		12,321	12,321
Exercise price of warrants \| $ / shares		$ 15.30	$ 15.30

Variable Interest Entity - Additional Information (Details) - ElectroCore (Aust) Pty Limited	12 Months Ended
	Dec. 31, 2018 Director
Variable Interest Entity [Line Items]
Variable interest entity ownership percentage	50.00%
Number of directors	4
Number of directors appoint	2

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Line Items]
U.S federal corporate tax rate	21.00%	35.00%
Period for cumulative change in ownership	3 years
Cumulative change in ownership percentage	50.00%
Operating loss carryforwards, limitations on use	Net operating loss carryforwards may become subject to an annual limitation in the event of certain cumulative changes in the ownership interest of significant shareholders over a three-year period in excess of 50 percent, as defined under Section 382 of the Internal Revenue Code, as well as similar state provisions. This could limit the amount of tax attributes that can be utilized annually to offset future taxable income or tax liabilities. The amount of the annual limitation is determined based on the value of the Company immediately prior to the ownership change. The Company has not had an ownership change as a corporate entity thus has no limitations on its corporate losses. Future ownership changes may affect the use of U.S. net operating losses in future years.
Accruals relating to uncertain tax position	$ 0
Germany
Income Tax Disclosure [Line Items]
Accumulated non-capital losses	3,656,663
United States
Income Tax Disclosure [Line Items]
Net operating loss carryforwards	$ 24,575,093

Income Taxes - Reconciliation of Income Tax Provision Computed at Statutory Rates (Details)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Expected benefit for income taxes	21.00%
State tax expected benefit, net of federal benefit	2.60%
Nondeductible expenses	(2.90%)
Loss incurred as pass-through	(7.90%)
Change in valuation allowance for deferred tax assets	(12.80%)
Provision for income taxes

Income Taxes - Components of Deferred Income Tax Assets and Liabilities (Details)	Dec. 31, 2018 USD ($)
Deferred tax assets
Inventory	$ 66,935
Accrued expenses	735,910
Patent fees	290,098
Loss carryforwards and credits	7,578,570
Deferred rent and other	76,176
Gross deferred tax assets	8,747,689
Valuation allowance	(8,722,389)
Net deferred tax assets, net of valuation allowance	25,300
Deferred tax liabilities
Fixed assets	(25,300)
Deferred tax liabilities	$ (25,300)

Income Taxes - Components of Loss Before Provision For Income Taxes Domestic and Foreign (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic	$ (55,268,310)
Foreign	(494,714)
Loss before income taxes	$ (55,763,024)	$ (36,028,780)

Income Taxes - Schedule of Income Tax Provision From Continuing Operations (Details)	12 Months Ended
	Dec. 31, 2018 USD ($)
Income Tax Disclosure [Abstract]
State	$ 2,431
Total current	2,431
Total income tax expense/(benefit)	$ 2,431

Convertible Bridge Notes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jun. 30, 2018	Jun. 21, 2018
Debt Instrument [Line Items]
Issue of bridge notes with associated warrants	$ 89,698,655	$ 2,061,836
Warrants issued to purchase of stock	7,739,092
Warrants to purchase common stock at exercise price			$ 12.60
Purchasers of Bridge Notes
Debt Instrument [Line Items]
Warrants issued to purchase of stock				429,948
Warrants to purchase common stock at exercise price				$ 12.60
Convertible Debt
Debt Instrument [Line Items]
Issue of bridge notes with associated warrants		$ 19,965,692

Stock Compensation and Unit-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended		12 Months Ended
	Jun. 21, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, additional vesting period				3 years
Number of units, granted	2,141,748		104,373
Options initial exercise price		$ 14.89	$ 14.89	$ 14.89
Stock options vesting, description				The vesting period for 228,954 of the options granted upon the IPO was on January 1, 2019; vesting period for 1,912,797 options and 14,158 options granted to employees immediately after the IPO was 25% on January 1, 2019, the remainder will vest in quarterly installment over the next succeeding 14 calendar quarters; the vesting period for 22,850 options issued to independent directors will vest one third on each of the next three succeeding dates of the Annual Stockholder’s meetings, and the vesting period for the remaining options is 25% on the anniversary of the employee’s start date and the remainder over the next succeeding 12 calendar quarters.
Stock compensation promotional expense for free units				$ 100	$ 100
Unrecognized compensation cost related to unvested awards		$ 5,200	$ 5,200	$ 5,200
Unrecognized compensation expected to be recognized				3 years 2 months 12 days
Selling, General and Administrative Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense				$ 4,500	400
Research and Development Expense
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense				2,800	50
Cost of Goods Sold
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense				$ 200	$ 100
2018 Omnibus Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, granted				104,373
Number of units, forfeitures				17,217
Plan terms				On June 21, 2018, the Company adopted the 2018 Omnibus Equity Incentive Plan. This plan reserved 6.2 million shares with an increase to be added annually beginning in 2019 through 2028 up to 4% of the total number of shares of common stock issued and outstanding on a fully diluted basis as of the end of the immediately preceding fiscal year, providing that the aggregate number of additional shares shall not exceed a total of 45.0 million shares, and a maximum of 40.0 million shares pursuant to the exercise of stock options.
Shares reserved for future issuance	6,200,000
Maximum number of shares issuable under the plan, in proportion to common stock, percentage	4.00%
Number of options cancelled due to forfeitures during the period				17,217
Number shares available to be awarded under the plan		3,859,178	3,859,178	3,859,178
2018 Omnibus Equity Incentive Plan \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum number additional shares allowed under the plan	45,000,000
Maximum number additional shares allowed pursuant to exercise of stock options under the plan	40,000,000
Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted Average Grand Date Fair Value, Granted	$ 15.00
Restricted Stock \| Outside Directors
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options vesting, description	These awards will vest one third on each of the next three succeeding dates of the Annual Stockholder’s meetings.
Weighted Average Grand Date Fair Value, Granted	$ 15
Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Units issued converted into common stock shares		23,470,034
Stock compensation expense not yet recognized		$ 7,800	$ 7,800	$ 7,800
Common Stock \| Common Stock Awards that Vest at the Time of Issuance
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized		3,800	3,800	3,800
Common Stock \| Common Stock Awards that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized		400	400	400
Common Stock \| Options to Purchase Common Stock that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized		$ 3,600	$ 3,600	$ 3,600
Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, granted				19,447,218
Number of units, forfeitures				110,354
Options initial exercise price		$ 15.00	$ 15.00	$ 15.00
Number of options cancelled due to forfeitures during the period				110,354
Profits Interests \| Common Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Units issued converted into common stock shares		1,345,231		1,345,231
Options to purchase common stock shares				2,141,748
Options initial exercise price		$ 15.00	$ 15.00	$ 15.00
Profits Interests \| Common Stock \| IPO
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Units issued converted into common stock shares				62,765,605
Stock compensation expense not yet recognized		$ 2,800	$ 2,800	$ 2,800
Profits Interests \| Common Stock \| IPO \| Common Stock Awards that Vest at the Time of Issuance
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized		1,200	1,200	1,200
Profits Interests \| Common Stock \| IPO \| Common Stock Awards that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized		200	200	200
Profits Interests \| Common Stock \| IPO \| Options to Purchase Common Stock that Did Not Vest Immediately
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock compensation expense not yet recognized		$ 1,400	$ 1,400	$ 1,400
One Year Anniversary
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				25.00%
Options Vested Immediately \| Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of vested stock option				1,157,139
Options Vesting of 25% on January 1, 2019 and Balance Over Next Succeeding 10 Calendar Quarters \| Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				25.00%
Number of vested stock option				188,092
Options Vesting on January 1, 2019 \| IPO
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of vested stock option				228,954
Stock option vesting date				Jan. 01, 2019
Options Vesting on January 1, 2019 \| Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				100.00%
Number of vested stock option				228,954
Options Vesting 25% on January 1, 2019, Remaining Vesting Over The Next 14 Quarters \| After IPO
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				25.00%
Number of vested stock option				1,912,797
Stock option vesting date				Jan. 01, 2019
Options Vesting 25% on January 1, 2019, Remaining Vesting Over The Next 14 Quarters \| After IPO \| Employees
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				25.00%
Number of vested stock option				14,158
Stock option vesting date				Jan. 01, 2019
Options Vesting 25% on January 1, 2019, Remaining Vesting Over The Next 14 Quarters \| Profits Interests
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				25.00%
Number of vested stock option				1,912,797
Options Vesting 25% on Anniversary of Employee's Start Date, Remaining Vesting Over The Next 12 Quarters \| Outside Directors
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unit-based compensation, vesting rights percentage				25.00%
Number of vested stock option				22,850

Stock Compensation and Unit-Based Compensation - Summary of Stock Options Activity (Details) - $ / shares		6 Months Ended
	Jun. 21, 2018	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Options, Granted	2,141,748	104,373
Number of Options, Cancelled		(17,217)
Number of Options, Outstanding, December 31, 2018		2,228,904
Weighted Average Exercise Price, Granted	$ 15.00	$ 12.76
Weighted Average Exercise Price, Cancelled		15.00
Weighted Average Exercise Price, Outstanding, December 31, 2018		$ 14.89
Weighted Average Remaining Contractual Term (Years), Outstanding, December 31, 2018		9 years 6 months

Stock Compensation and Unit-Based Compensation - Summary of Restricted Stock Awards Activity (Details) - Restricted Stock - $ / shares		6 Months Ended
	Jun. 21, 2018	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted	1,345,231
Number of Shares, Cancelled		(2,521)
Number of Shares, Outstanding, December 31, 2018		1,342,710
Weighted Average Grand Date Fair Value, Granted	$ 15.00
Weighted Average Grand Date Fair Value, Exercised
Weighted Average Grand Date Fair Value, Cancelled		15.00
Weighted Average Grand Date Fair Value, Outstanding December 31, 2017		$ 15.00

Stock Compensation and Unit-Based Compensation - Summary of Restricted Stock and Deferred Stock Units Activity (Details) - Restricted Stock and Deferred Stock - $ / shares		6 Months Ended
	Jun. 21, 2018	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Shares, Granted	79,998
Number of Shares, Exercised
Number of Shares, Cancelled
Number of Shares, Outstanding, December 31, 2018		79,998
Weighted Average Grand Date Fair Value, Granted	$ 15.00
Weighted Average Grand Date Fair Value, Outstanding December 31, 2017		$ 15.00

Stock Compensation and Unit-Based Compensation - Summary of Estimated Fair Value of Stock Options Issued Upon Corporate Conversion (Details) - $ / shares		6 Months Ended	12 Months Ended
	Jun. 21, 2018	Dec. 31, 2018	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted	2,141,748	104,373
June 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			20,658
Exercise Price		$ 15.00	$ 15.00
Expected Volatility, Minimum			74.30%
Expected Volatility, Maximum			74.80%
Risk-Free Interest Rate			2.794%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years 1 month 6 days
June 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			22,850
Exercise Price		15.00	$ 15.00
Expected Volatility			74.80%
Risk-Free Interest Rate			2.775%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years
August 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			1,665
Exercise Price		15.00	$ 15.00
Expected Volatility			56.41%
Risk-Free Interest Rate			2.769%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years 1 month 6 days
September 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			13,600
Exercise Price		14.00	$ 14.00
Expected Volatility, Minimum			62.25%
Expected Volatility, Maximum			64.40%
Risk-Free Interest Rate, Minimum			2.769%
Risk-Free Interest Rate, Maximum			2.912%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years 1 month 6 days
October 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			24,000
Expected Volatility, Minimum			57.83%
Expected Volatility, Maximum			61.20%
Risk-Free Interest Rate, Minimum			2.981%
Risk-Free Interest Rate, Maximum			3.07%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years 1 month 6 days
October 2018 \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price		11.65	$ 11.65
October 2018 \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price		14.28	$ 14.28
November 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			6,500
Exercise Price		10.30	$ 10.30
Expected Volatility			56.29%
Risk-Free Interest Rate			3.00%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years 7 months 6 days
December 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of Options, Granted			15,100
Expected Volatility, Minimum			63.13%
Expected Volatility, Maximum			72.31%
Risk-Free Interest Rate, Minimum			2.866%
Risk-Free Interest Rate, Maximum			2.715%
Expected Dividend Yield			0.00%
Expected Term (Years)			6 years 7 months 6 days
December 2018 \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price		4.96	$ 4.96
December 2018 \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercise Price		$ 6.80	$ 6.80

Employee Benefit Plan - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Defined contribution plan, sponsor location [Extensible list]	country:US	country:US
Defined contribution plan, plan name	401(k)
Employer contributions	$ 0	$ 0

Selected Quarterly Financial Data (Unaudited) - Schedule of Selected Quarterly Results from Operations (Details) - USD ($)	3 Months Ended								6 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Data [Line Items]
Net sales	$ 368,000	$ 151,000	$ 393,000	$ 81,000	$ 234,000	$ 283,000	$ 177,000	$ 117,000		$ 992,953	$ 811,457
Total operating expenses	15,857,000	13,606,000	16,374,000	9,131,000	7,441,000	6,143,000	7,569,000	4,785,000		54,967,734	25,937,515
Loss from operations	(15,681,000)	(13,552,000)	(16,222,000)	(9,099,000)	(7,485,000)	(5,988,000)	(7,431,000)	(4,741,000)		(54,553,524)	(25,644,590)
Net loss attributable to Electrocore	$ (15,335,000)	$ (13,204,000)	$ (17,782,000)	(9,499,000)					$ (34,702,123)	$ (55,820,460)	(35,792,422)
Loss per share attributable to common stockholders basic and diluted of electroCore, Inc.	$ (0.52)	$ (0.45)	$ (0.21)						$ (1.19)	$ (1.19)
Electrocore, LLC
Quarterly Financial Data [Line Items]
Net loss attributable to Electrocore			$ (11,619,000)	$ (9,499,000)	$ (5,505,000)	$ (12,362,000)	$ (11,568,000)	$ (6,357,000)		$ (21,118,337)	$ (35,792,422)
ElectroCore, Inc
Quarterly Financial Data [Line Items]
Net loss attributable to Electrocore	$ (15,335,000)	$ (13,204,000)	$ (6,163,000)							$ (34,702,123)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Commitments and Contingencies - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Operating Leased Assets [Line Items]
Operating leases expiration period	2024-04
Lease renewal options Term	5 years
Rental expense related to leases	$ 496,055	$ 493,067
Purchase obligations	$ 6,800,000
Minimum
Operating Leased Assets [Line Items]
Operating leases initial or remaining lease terms	1 year

Commitments and Contingencies - Schedule of Future Minimum Lease Payments Under Non-Cancelable Operating leases (Details)	Dec. 31, 2018 USD ($)
Commitments And Contingencies Disclosure [Abstract]
2019	$ 576,743
2020	714,616
2021	692,893
2022	737,324
Five years and beyond	3,696,796
Total	$ 6,418,372

Subsequent Events - Additional Information (Details) - USD ($)		1 Months Ended
	Jan. 01, 2019	Jan. 31, 2019	Jun. 30, 2018
Subsequent Event [Line Items]
Exercise price of warrants			$ 12.60
Subsequent Event \| Former Financial Advisor
Subsequent Event [Line Items]
Cash paid in settlement agreement		$ 325,000
Warrants to purchase common stock		62,181
Maximum \| Subsequent Event \| Former Financial Advisor
Subsequent Event [Line Items]
Exercise price of warrants		$ 12.60
Minimum \| Subsequent Event \| Former Financial Advisor
Subsequent Event [Line Items]
Exercise price of warrants		$ 5.68
2019 Employee Stock Purchase Plan \| Subsequent Event
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, plan description	Effective January 1, 2019, the Company adopted the 2019 Employee Stock Purchase Plan. The Plan is to provide eligible employee of the Company with an opportunity to purchase Common Stock of the Company through accumulated payroll deductions. The maximum number of shares reserved for delivery under the plan is: 300,000 shares, plus an annual increase to be added as of the first day of the Company’s fiscal year, beginning in 2020 and occurring each year thereafter through 2029, equal to 1% of the total number of Shares of Common Stock issued and outstanding on a fully-diluted basis as of the end of the Company’s immediately preceding fiscal year (or such lesser number of Shares, including no Shares, determined by the Administrator); provided, however, that the aggregate number of additional Shares available for issuance pursuant to this paragraph (b) shall not exceed a total of 4,500,000 Shares.
Share-based compensation arrangement by share-based payment award, number of shares reserved	300,000
Stock purchase plan annual increase in shares beginning period	2020
Stock purchase plan annual increase in shares ending period	2029
Stock purchase plan annual increase in shares percentage	1.00%
2019 Employee Stock Purchase Plan \| Maximum \| Subsequent Event
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, maximum number of additional shares available	4,500,000

Subsequent Events - Schedule of Warrants (Details) - $ / shares	1 Months Ended
	Jan. 31, 2019	Dec. 31, 2018	Jun. 30, 2018
Class Of Warrant Or Right [Line Items]
Warrants		7,739,092
Warrants to purchase common stock at exercise price			$ 12.60
Former Financial Advisor \| Subsequent Event \| Warrant One
Class Of Warrant Or Right [Line Items]
Warrants	8,576
Warrants to purchase common stock at exercise price	$ 8.86
Expiration Date	Apr. 01, 2021
Former Financial Advisor \| Subsequent Event \| Warrant Two
Class Of Warrant Or Right [Line Items]
Warrants	22,253
Warrants to purchase common stock at exercise price	$ 5.68
Expiration Date	Mar. 30, 2022
Former Financial Advisor \| Subsequent Event \| Warrant Three
Class Of Warrant Or Right [Line Items]
Warrants	17,066
Warrants to purchase common stock at exercise price	$ 12.60
Expiration Date	Jun. 30, 2022
Former Financial Advisor \| Subsequent Event \| Warrant Four
Class Of Warrant Or Right [Line Items]
Warrants	14,286
Warrants to purchase common stock at exercise price	$ 12.60
Expiration Date	Aug. 31, 2022