Akerna Corp. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

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

Stock-Based Compensation and Other Benefit Plans (Details 1)

v3.23.1

Stock-Based Compensation and Other Benefit Plans (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance, unvested	35,809	41,366
Granted	14,146	22,382
Vested	(23,764)	(22,913)
Forfeited	(14,771)	(5,026)
Ending balance, unvested	11,420	35,809
Summary of unvested Restricted Shares and RSUs, Weighted Average Grant Date Fair Value
Beginning balance, outstanding	$ 109.4	$ 135.4
Granted	13.54	81
Vested	54.06	111
Forfeited	112.41	90.2
Ending balance, outstanding	$ 89.66	$ 109.4
Unvested restricted stock awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance, unvested	1,620	3,215
Granted
Vested	(1,286)	(1,528)
Forfeited		(67)
Ending balance, unvested	334	1,620
Unvested restricted stock units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance, unvested	34,189	38,151
Granted		22,382
Vested		(21,385)
Forfeited	(14,771)	(4,959)
Ending balance, unvested		34,189
Summary of unvested Restricted Shares and RSUs, Weighted Average Grant Date Fair Value
Granted	$ 14,146
Vested	22,478
Ending balance, outstanding	$ 11,086

- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.

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- Definition

Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event.

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- Definition

The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

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The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).

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- Definition

The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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No definition available.

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- Definition

Per share or unit weighted-average fair value of nonvested award under share-based payment arrangement. Excludes share and unit options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901

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- Definition

The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period.

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- Definition

The weighted average fair value as of grant date pertaining to an equity-based award plan other than a stock (or unit) option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement.

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