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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2011	Mar. 23, 2012	Jun. 30, 2011
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2011
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2011
Entity Registrant Name	ARCA biopharma, Inc.
Entity Central Index Key	0000907654
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		12,182,999
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 14,193,288
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 5,943	$ 7,025
Other current assets	269	137
Total current assets	6,212	7,162
Property and equipment, net	66	690
Other assets	224	304
Total assets	6,502	8,156
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	260	388
Accrued compensation and employee benefits	111	175
Accrued expenses and other liabilities	350	506
Deferred rent, current portion	33	121
Total current liabilities	754	1,190
Deferred rent, net of current portion	16	195
Total liabilities	770	1,385
Commitments and contingencies
Stockholders' equity:
Common stock, $0.001 par value; 100 million shares authorized at December 31, 2011 and December 31, 2010; 12,182,999 and 8,834,535 shares issued and outstanding at December 31, 2011 and December 31, 2010, respectively	12	9
Additional paid-in capital	69,394	65,072
Deficit accumulated during the development stage	(63,674)	(58,310)
Total stockholders' equity	5,732	6,771
Total liabilities and stockholders' equity	$ 6,502	$ 8,156

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2011	Dec. 31, 2010
Consolidated Balance Sheets [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,182,999	8,834,535
Common stock, shares outstanding	12,182,999	8,834,535

Consolidated Statements Of Operations - USD ($) $ in Thousands	12 Months Ended		120 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011
Costs and expenses:
Research and development	$ 2,315	$ 3,106	$ 41,585
Selling, general and administrative	5,046	6,069	39,356
Merger transaction costs			5,470
Restructuring expense, net			2,413
Loss on impairment of in-process research and development			6,000
Total costs and expenses	7,361	9,175	94,824
Loss from operations	(7,361)	(9,175)	(94,824)
Gain on assignment of patent rights	2,000		2,000
Gain on bargain purchase			25,282
Interest and other income	2	763	2,026
Interest and other expense	(5)	(8)	(439)
Loss before income taxes	(5,364)	(8,420)	(65,955)
Benefit from income taxes			2,281
Net loss	(5,364)	(8,420)	(63,674)
Less: Accretion of redeemable convertible preferred stock			(245)
Less: Deemed preferred stock dividend for additional common shares issuable under anti-dilution provisions			(781)
Net loss available to common stockholders	$ (5,364)	$ (8,420)	$ (64,700)
Net loss available to common stockholders per share:
Basic and diluted	$ (0.53)	$ (0.99)
Weighted average shares outstanding:
Basic and diluted	10,038,243	8,506,320

Consolidated Statements Of Preferred Stock And Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Accretion Of Series A [Member] Redeemable Convertible Preferred Stock [Member]	Accretion Of Series A [Member] Series A [Member]	Accretion Of Series A [Member] Additional Paid-In Capital [Member]	Accretion Of Series A [Member]	Accretion Of Series B [Member] Series B [Member]	Accretion Of Series B [Member] Additional Paid-In Capital [Member]	Accretion Of Series B [Member]	Redeemable Convertible Preferred Stock [Member]	Series A [Member] Issuance Of Series A On February 22, 2006 [Member]	Series A [Member] Issuance Of Series A On December 8, 2006 [Member]	Series A [Member] Issuance For Notes Payable And Related Accrued Interest On February 22, 2006 [Member]	Series A [Member]	Series B [Member] Issuance For Series B On May 31, 2007 [Member]	Series B [Member] Issuance For Series B On December 28, 2007 [Member]	Series B [Member]	Common Stock [Member] Common Conversion [Member]	Common Stock [Member] Adjustment For Fractional Shares [Member]	Common Stock [Member] Notes And Related Accrued Interest [Member]	Common Stock [Member] Cash, Net Of Offering Costs [Member]	Common Stock [Member] Issuance For Notes Payable And Related Accrued Interest On January 3, 2005 [Member]	Common Stock [Member] Issuance For Notes Payable And Related Accrued Interest On October 14, 2005 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On October 14, 2005 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On February 21, 2006 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On February 22, 2006 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On June 23, 2006 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On November 7, 2006 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On January 18, 2007 [Member]	Common Stock [Member] Issuance For Intellectual Property License Rights On June 30, 2007 [Member]	Common Stock [Member] Issuance Of Common Stock For Commercial License Rights, On July 19, 2007 [Member]	Common Stock [Member] Issuance Of Shares To Executive Subject To Repurchase [Member]	Common Stock [Member]	Additional Paid-In Capital [Member] Notes And Related Accrued Interest [Member]	Additional Paid-In Capital [Member] Cash, Net Of Offering Costs [Member]	Additional Paid-In Capital [Member] Issuance For Notes Payable And Related Accrued Interest On January 3, 2005 [Member]	Additional Paid-In Capital [Member] Issuance For Notes Payable And Related Accrued Interest On October 14, 2005 [Member]	Additional Paid-In Capital [Member] Issuance For Intellectual Property License Rights On October 14, 2005 [Member]	Additional Paid-In Capital [Member] Issuance For Intellectual Property License Rights On February 21, 2006 [Member]	Additional Paid-In Capital [Member] Issuance For Intellectual Property License Rights On February 22, 2006 [Member]	Additional Paid-In Capital [Member] Issuance For Intellectual Property License Rights On June 23, 2006 [Member]	Additional Paid-In Capital [Member] Issuance For Intellectual Property License Rights On January 18, 2007 [Member]	Additional Paid-In Capital [Member] Issuance For Intellectual Property License Rights On June 30, 2007 [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated During The Development Stage [Member]	Notes And Related Accrued Interest [Member]	Cash, Net Of Offering Costs [Member]	Issuance For Notes Payable And Related Accrued Interest On January 3, 2005 [Member]	Issuance For Notes Payable And Related Accrued Interest On October 14, 2005 [Member]	Issuance For Intellectual Property License Rights On October 14, 2005 [Member]	Issuance For Intellectual Property License Rights On February 21, 2006 [Member]	Issuance For Intellectual Property License Rights On February 22, 2006 [Member]	Issuance For Intellectual Property License Rights On June 23, 2006 [Member]	Issuance For Intellectual Property License Rights On January 18, 2007 [Member]	Issuance For Intellectual Property License Rights On June 30, 2007 [Member]	Total
Beginning Balance, shares at Dec. 31, 2003																															15,529
Beginning Balance, value at Dec. 31, 2003																																										$ 1	$ (116)											$ (115)
Net loss																																											(511)											(511)
Issuance of common stock for cash, net of offering costs, value																																	$ 7												$ 7
Issuance of common stock for cash, net of offering costs, shares																			118,319
Ending Balance, shares at Dec. 31, 2004																															133,848
Ending Balance, value at Dec. 31, 2004																																										8	(627)											(619)
Net loss																																											(1,459)											(1,459)
Issuance of common stock for cash, net of offering costs, value																																	$ 1	$ 1	$ 1,354	$ 44									$ 1	$ 1	$ 1,354	$ 44
Issuance of common stock for cash, net of offering costs, shares																			17,533	17,867	186,571	5,419
Ending Balance, shares at Dec. 31, 2005																															361,238
Ending Balance, value at Dec. 31, 2005																																										1,408	(2,086)											(678)
Share-based compensation																																										39												39
Issuance of common stock upon exercise of stock options, for cash, shares																															48,111
Issuance of common stock upon exercise of stock options, for cash, value																																										3												3
Net loss																																											(5,241)											(5,241)
Issuance of common stock for cash, net of offering costs, value									$ 9,316	$ 5,000	$ 684													$ 1													$ 75	$ 59	$ 15										$ 75	$ 60	$ 15
Issuance of common stock for cash, net of offering costs, shares									5,727,354	3,074,086	420,817												104,229	83,443	15,028	229
Ending Balance, shares at Dec. 31, 2006												9,222,257																			612,278
Ending Balance, value at Dec. 31, 2006												$ 14,919																			$ 1											1,582	(7,327)											(5,744)
Offering costs	$ 17							$ (17)				$ (98)
Share-based compensation																																										50												50
Issuance of common stock upon exercise of stock options, for cash, shares																															13,359
Issuance of common stock upon exercise of stock options, for cash, value																																										16												16
Net loss																																											(13,994)											(13,994)
Issuance of common stock for cash, net of offering costs, value													$ 9,000	$ 9,000																										$ 13	$ 7											$ 13	$ 7
Issuance of common stock for cash, net of offering costs, shares													3,688,902	2,766,677													7,817	3,852	16,698	83,490
Ending Balance, shares at Dec. 31, 2007												9,222,257			6,455,579																737,494
Ending Balance, value at Dec. 31, 2007												$ 14,938			$ 17,871																$ 1											1,631	(21,321)											(19,689)
Offering costs		$ 19	$ (19)	$ (19)	$ 18	$ (18)	$ (18)								$ (147)
Share-based compensation																																										545												545
Estimated fair value of warrants issued in connection with convertible notes payable																																										399												399
Issuance of common stock upon exercise of stock options, for cash, shares																															216,926
Issuance of common stock upon exercise of stock options, for cash, value																																										54												54
Net loss																																											(19,431)											(19,431)
Ending Balance, shares at Dec. 31, 2008												9,222,257			6,455,579																954,420
Ending Balance, value at Dec. 31, 2008												$ 14,958			$ 17,907																$ 1											2,573	(40,752)											(38,178)
Offering costs		20	(20)	(20)	36	(36)	(36)
Share-based compensation																																										845												845
Issuance of common stock upon exercise of stock options, for cash, shares																															63,123
Issuance of common stock upon exercise of stock options, for cash, value																																										114												114
Net loss																																											(9,138)											(9,138)
Adjustment for fractional shares on common conversion																(39)	(609)
Deemed preferred stock dividend for additional common shares issuable under anti-dilution provision															781																											(781)												(781)
Conversion of preferred stock and convertible notes and related accrued interest, value												$ (15,000)			$ (18,781)			$ 1													$ 3	$ 8,500										33,778		$ 8,501										33,781
Restricted stock release from restriction																																										75												75
Conversion of convertible notes and related accrued interest, shares																		872,792
Conversion of warrants for preferred stock																																										36												36
Merger with Nuvelo, Inc., shares																															2,686,957
Merger with Nuvelo, Inc., value																															$ 3											11,910												11,913
Issuance of common stock under employee stock purchase plan and upon vesting of restricted stock units, shares																															1,064
Issuance of common stock under employee stock purchase plan and upon vesting of restricted stock units, value																																										2												2
Estimated fair value of warrants issued in connection with lease termination																																										377												377
Ending Balance, shares at Dec. 31, 2009																															7,620,448
Ending Balance, value at Dec. 31, 2009																															$ 8											57,294	(49,890)											7,412
Offering costs		$ 42	$ (42)	$ (42)	$ 93	$ (93)	$ (93)
Conversion of preferred stock, shares												(9,222,257)			(6,455,579)																3,042,740
Share-based compensation																																										458												458
Issuance of common stock upon exercise of stock options, for cash, shares																															49,487
Issuance of common stock upon exercise of stock options, for cash, value																																										139												139
Net loss																																											(8,420)											(8,420)
Issuance of common stock for cash, net of offering costs, value																															$ 1											7,181												7,182
Issuance of common stock for cash, net of offering costs, shares																															1,164,600
Ending Balance, shares at Dec. 31, 2010																															8,834,535
Ending Balance, value at Dec. 31, 2010																															$ 9											65,072	(58,310)											6,771
Share-based compensation																																										308												308
Issuance of common stock upon exercise of stock options, for cash, shares																															1,126
Net loss																																											(5,364)											(5,364)
Issuance of common stock for cash, net of offering costs, value																															$ 3											4,014												4,017
Issuance of common stock for cash, net of offering costs, shares																															3,347,338
Ending Balance, shares at Dec. 31, 2011																															12,182,999
Ending Balance, value at Dec. 31, 2011																															$ 12											$ 69,394	$ (63,674)											$ 5,732

Consolidated Statements Of Preferred Stock And Stockholders' Equity (Deficit) (Parenthetical) - $ / shares	Dec. 31, 2007	Dec. 31, 2006	Dec. 31, 2005	Dec. 31, 2004	Dec. 31, 2002
Cash, Net Of Offering Costs [Member]
Issuance of common stock, per share			$ 0.06	$ 0.06	$ 0.06
Issuance Of Series A On February 22, 2006 [Member]
Issuance of preferred stock, per share		$ 1.6265
Issuance For Notes Payable And Related Accrued Interest On October 14, 2005 [Member]
Issuance of common stock, per share			0.06
Issuance For Notes Payable And Related Accrued Interest On February 22, 2006 [Member]
Issuance of preferred stock, per share		1.6265
Issuance For Intellectual Property License Rights On October 14, 2005 [Member]
Issuance of common stock, per share			$ 8.14
Issuance For Intellectual Property License Rights On February 21, 2006 [Member]
Issuance of common stock, per share		0.72
Issuance For Intellectual Property License Rights On February 22, 2006 [Member]
Issuance of common stock, per share		0.72
Issuance For Intellectual Property License Rights On June 23, 2006 [Member]
Issuance of common stock, per share		0.9
Issuance For Intellectual Property License Rights On November 7, 2006 [Member]
Issuance of common stock, per share		0.9
Issuance For Intellectual Property License Rights On January 18, 2007 [Member]
Issuance of common stock, per share	$ 1.68
Issuance For Intellectual Property License Rights On June 30, 2007 [Member]
Issuance of common stock, per share	1.8
Series A [Member] \| Issuance Of Series A On December 8, 2006 [Member]
Issuance of preferred stock, per share		$ 1.6265
Series B [Member] \| Issuance For Series B On May 31, 2007 [Member]
Issuance of preferred stock, per share	2.439
Series B [Member] \| Issuance For Series B On December 28, 2007 [Member]
Issuance of preferred stock, per share	$ 3.253

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended		120 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011
Cash flows used in operating activities:
Net loss	$ (5,364)	$ (8,420)	$ (63,674)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on patent rights assignment	(2,000)		(2,000)
Gain on bargain purchase			(25,282)
Depreciation and amortization	602	338	1,737
Non-cash interest expense			211
Share-based compensation	308	458	2,282
Issuance of warrants for lease termination			377
Accretion of liabilities			152
Impairment of property and equipment			125
Impairment of in-process research and development			6,000
Write-off of deferred tax liability			(2,281)
Gain on marketable securities available for sale		(263)	(263)
(Gain) loss from disposal of property and equipment	16	(4)	83
Other, net			267
Change in operating assets and liabilities (net of amounts acquired):
Other current assets	14	58	2,542
Other assets	80	84	7,246
Accounts payable	(128)	(145)	(1,930)
Accrued expenses and other liabilities	(220)	(316)	(18,984)
Deferred rent	(267)	(114)	49
Net cash used in operating activities	(6,959)	(8,324)	(93,343)
Cash flows provided by investing activities:
Cash received from Merger			30,392
Payment of deferred transaction costs			(1,186)
Purchase of property and equipment	(19)	(4)	(1,879)
Proceeds from sale of marketable securities		263	15,369
Proceeds from sale of property and equipment	25	6	358
Proceeds from patent rights assignment	2,000		2,000
Net cash provided by investing activities	2,006	265	45,054
Cash flows provided by (used in) financing activities:
Proceeds from issuance of convertible notes payable and related warrants for common stock			10,841
Proceeds from issuance of bank note payable			4,000
Proceeds from stock subject to repurchase			38
Proceeds from the issuance of preferred stock			32,316
Proceeds from the issuance of common stock	4,726	7,659	12,581
Repayment of principal on bank note payable			(4,000)
Repayment of principal on convertible notes payables			(105)
Repayment of principal on vendor finance agreement	(146)		(146)
Net cash provided by (used in) financing activities	3,871	7,321	54,232
Net (decrease) increase in cash and cash equivalents	(1,082)	(738)	5,943
Cash and cash equivalents, beginning of period	7,025	7,763
Cash and cash equivalents, end of period	5,943	7,025	5,943
Supplemental cash flow information:
Interest paid	5		112
Supplemental disclosure of noncash investing and financing transactions:
Accrued interest on notes payable converted to equity			163
Warrant issued in connection with credit facility			111
Accrued deferred transaction costs			482
Common Stock [Member]
Cash flows provided by (used in) financing activities:
Payment of offering costs	$ (709)	$ (338)	(1,047)
Preferred Stock [Member]
Cash flows provided by (used in) financing activities:
Payment of offering costs			$ 246

The Company And Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 2011

The Company And Summary Of Significant Accounting Policies [Abstract]

The Company And Summary Of Significant Accounting Policies

(1) The Company and Summary of Significant Accounting Policies

Description of Business

ARCA biopharma, Inc., or the Company or ARCA, a Delaware corporation, is headquartered in Broomfield, Colorado and is a biopharmaceutical company principally focused on developing genetically-targeted therapies for cardiovascular diseases. The Company's lead product candidate, Gencaro^TM (bucindolol hydrochloride), a pharmacologically unique beta-blocker and mild vasodilator, is being developed for the treatment and the prevention of atrial fibrillation, or AF, in patients with heart failure, or HF. The Company has identified common genetic variations in the cardiovascular system that it believes interact with Gencaro's pharmacology and may predict patient response to Gencaro treatment. The Company has been granted patents in the U.S., Europe, and other jurisdictions for methods of treating AF and HF patients with Gencaro based on genetic testing, which it believes will provide market exclusivity for these uses of Gencaro into at least 2026 in the U.S. and into 2025 in Europe. In addition, the Company believes that if Gencaro is approved, the Gencaro patents will be eligible for patent term extension based on our current clinical trial plans which, if granted in the U.S., may provide market exclusivity in the U.S. into 2029, and if granted in Europe may provide market exclusivity into 2030.

The Company is planning to initiate a Phase 3 clinical study of Gencaro in AF patients with HF and/or left ventricular dysfunction. The Company believes AF is an attractive indication for Gencaro because data from the previously conducted Phase 3 HF trial of Gencaro in 2,708 HF patients, or the BEST HF trial, suggest that Gencaro may have a potentially significant effect in reducing or preventing AF. Based on the BEST HF trial, the Company believes that Gencaro's prevention of AF in HF patients is pharmacogenetically regulated. The Company plans to enroll approximately 200-400 patients with persistent AF who have the genotype that appears to respond most favorably to Gencaro. The Company anticipates that the AF trial could begin approximately 6 months after the Company obtains sufficient funding.

To support the continued development of Gencaro, including the planned AF clinical trial and ongoing operations, the Company will need to raise substantial additional funding through public or private debt or equity transactions or a strategic combination or partnership, or government funding.

ARCA also holds exclusive patent rights to other product candidates that have potential indications in cardiovascular disease, oncology and other therapeutic areas, some of which are in early stages of development and others of which are in later stages of development. The Company is seeking partners to assist it in the development of these candidates or who may license them. For example, ARCA holds exclusive rights to rNAPc2, a recombinant protein that is a potent, long acting tissue factor inhibitor with a unique mechanism of action. Previously, preclinical studies of rNAPc2 showed evidence of potential efficacy against lethal hemorrhagic fever viruses.

Development Stage Risks, Liquidity and Going Concern

The Company is in the development stage and devotes substantially all of its efforts towards obtaining regulatory approval, exploring strategic alternatives for further developing Gencaro, and raising capital necessary to fund its operations. The Company has not generated revenue to date and is subject to a number of risks similar to those of other development stage companies, including dependence on key individuals, the development of and regulatory approval of commercially viable products, the need to raise adequate additional financing necessary to fund the development and commercialization of its products, and competition from larger companies. The Company has historically funded its operations through issuances of convertible promissory notes and shares of its common and preferred stock, as well as through the business combination with Nuvelo, Inc, or Nuvelo.

Since ARCA was founded on December 17, 2001, or Inception, the Company has incurred substantial losses and negative cash flows from operations. Since Inception, the Company incurred a loss from operations of $94.8 million and had negative cash flows from operations of $93.3 million.

In light of the substantial additional time and costs associated with the development of Gencaro and the need to raise a significant amount of capital on acceptable terms to finance the additional clinical trial and the Company's ongoing operations, the Company is evaluating strategic alternatives for funding continued operations and development programs. The Company will need to complete a strategic transaction, such as a strategic combination or partnership, or raise substantial additional funding through public or private debt or equity securities, or government funding to support the continued development of Gencaro, including the additional clinical trial. In 2011, the Company raised $4.0 million, net of offering costs, through the sales of our common stock and may seek additional funding that could allow it to operate while it continues to pursue strategic combination, partnering, additional financing and licensing opportunities. If the Company is delayed in completing or is unable to complete additional funding and/or a strategic transaction, the Company may discontinue its development activities or discontinue its operations. The Company currently believes its cash and cash equivalents balance as of December 31, 2011 will be sufficient to fund its operations through September 30, 2012. The Company is unable to assert that its current cash and cash equivalents are sufficient to fund operations beyond that date, and as a result, there is substantial doubt about the Company's ability to continue as a going concern beyond September 30, 2012. These consolidated financial statements have been prepared with the assumption that the Company will continue as a going concern and will be able to realize its assets and discharge its liabilities in the normal course of business and do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the inability of the Company to continue as a going concern. The Company may not be able to raise sufficient capital on acceptable terms, or at all, to continue development of Gencaro or to otherwise continue operations and may not be able to execute any strategic transaction.

The Company's liquidity, and its ability to raise additional capital or complete any strategic transaction, depends on a number of factors, including, but not limited to, the following:

•

the costs and timing for the planned AF clinical trial in order to gain possible FDA approval for Gencaro;

•

the market price of the Company's stock and the availability and cost of additional equity capital from existing and potential new investors;

•

the Company's ability to retain the listing of its common stock on the Nasdaq Capital Market;

•

general economic and industry conditions affecting the availability and cost of capital;

•

the Company's ability to control costs associated with its operations;

•

the costs of filing, prosecuting, defending and enforcing any patent claims and other intellectual property rights; and

•

the terms and conditions of the Company's existing collaborative and licensing agreements.

The sale of additional equity or convertible debt securities would likely result in substantial additional dilution to the Company's stockholders. If the Company raises additional funds through the incurrence of indebtedness, the obligations related to such indebtedness would be senior to rights of holders of the Company's capital stock and could contain covenants that would restrict the Company's operations. The Company also cannot predict what consideration might be available, if any, to the Company or its stockholders, in connection with any strategic transaction. Should strategic alternatives or additional capital not be available to the Company in the near term, or not be available on acceptable terms, the Company may be unable to realize value from its assets and discharge its liabilities in the normal course of business which may, among other alternatives, cause the Company to further delay, substantially reduce or discontinue operational activities to conserve its cash resources.

Merger with Nuvelo, Inc.

On January 27, 2009, the Company completed a business combination, or the Merger, with ARCA Colorado in accordance with the terms of that Agreement and Plan of Merger and Reorganization, dated September 24, 2008, and amended on October 28, 2008 (as amended, the "Merger Agreement"), in which a wholly-owned subsidiary of Nuvelo merged with and into ARCA Colorado, with ARCA Colorado continuing after the Merger as the surviving corporation and a wholly-owned subsidiary of Nuvelo. Immediately following the Merger, the Company changed its name from Nuvelo, Inc. to ARCA biopharma, Inc. The business combination is treated as a reverse merger for accounting purposes, and ARCA Colorado is the accounting acquirer, and the entity formerly known as Nuvelo, Inc. is the acquired company ("Nuvelo"). Pursuant to the rules and regulations of the United States Securities and Exchange Commission, or the SEC, the historical financial statements of ARCA Colorado replaced the historical financial statements of the acquired company, and the disclosures in this report relating to the pre-Merger business of the Company, unless noted as being the business of Nuvelo prior to the Merger, pertain to the business of ARCA Colorado prior to the Merger. See Note 3 for further discussion of the Merger.

Merger Exchange Ratio and Reverse Stock Split

In conjunction with and immediately prior to the Merger, Nuvelo effected a 1 for 20 reverse stock split. As a result, and in accordance with the Merger Agreement, each outstanding common share and warrant or option to purchase ARCA Colorado's common stock prior to the Merger was converted into the right to receive or purchase 0.16698070, or the Exchange Ratio, shares of the Company's common stock, which Exchange Ratio incorporates the effect of the reverse stock split. All common shares, options and warrants to purchase common shares and per common share amounts for all periods presented in the accompanying financial statements and notes have been adjusted retroactively to reflect the effect of the Exchange Ratio, except for the par value per share and the number of shares authorized, which are not affected by the Exchange Ratio. The accompanying consolidated financial statements and notes have not been adjusted to retroactively reflect the effect of the Exchange Ratio on preferred shares, warrants to purchase preferred shares, and per preferred share amounts.

Basis of Presentation

The Company has generated no revenue to date and its activities have consisted of seeking regulatory approval, research and development, exploring strategic alternatives for further developing and commercializing Gencaro, and raising capital. Accordingly, the Company is considered to be in the development stage at December 31, 2011.

Accounting Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 financial statements and the reported amounts of expenses during the reporting period. The Company bases estimates on various assumptions that are believed to be reasonable under the circumstances. The Company believes significant judgment was involved in estimating the fair value of assets acquired and liabilities assumed in the Merger, including in-process research and development, facility exit costs, clinical trial accruals, and in estimating other accrued liabilities, stock-based compensation, and income taxes. Additionally, significant estimates and judgment are required in the evaluation of in-process research and development for impairment. Management is continually evaluating and updating these estimates, and it is possible that these estimates will change in the future or that actual results may differ from these estimates.

Cash Equivalents

Cash equivalents generally consist of money market funds and debt securities with maturities of 90 days or less at the time of purchase. The Company invests its excess cash in securities with strong ratings and has established guidelines relative to diversification and maturity with the objective of maintaining safety of principal and liquidity.

The Company classifies all cash equivalents as available-for-sale securities, and records investments at fair value. Unrealized holding gains and losses on available-for-sale securities, net of any tax effect, are excluded from earnings and are reported in accumulated other comprehensive income (loss), a separate component of stockholders' equity, until realized. The specific identification method is utilized to calculate the cost to determine realized gains and losses from the sale of available-for-sale securities. Realized gains and losses are included in interest income in the consolidated statements of operations.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents and other receivables. The Company has no off-balance-sheet concentrations of credit risk, such as foreign exchange contracts, option contracts, or foreign currency hedging arrangements. The Company maintains cash and cash equivalent balances in the form of bank demand deposits, money market fund accounts and debt securities with financial institutions that management believes are creditworthy. Such balances may at times exceed the insured amount.

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Cost includes expenditures for equipment, leasehold improvements, replacements, and renewals. Maintenance and repairs are charged to expense as incurred. When assets are sold, retired, or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is reflected in operations. The cost of property and equipment is depreciated using the straight-line method over the estimated useful lives of the related assets. Leasehold improvements are amortized over the shorter of the life of the lease or the estimated useful life of the assets. Property and equipment acquired in the Merger were recorded at the estimated fair value as of the date of the Merger, and are subsequently depreciated using the straight-line method over the estimated remaining useful lives of the related assets.

Long-Lived Assets and Impairments

The Company reviews long-lived assets whenever events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. As a development stage company, the Company has not generated positive cash flows from operations, and such cash flows may not materialize for a significant period in the future, if ever. Additionally, the Company may make changes to its business plan that would result in changes to expected cash flows from long-lived assets. It is reasonably possible that future evaluations of long-lived assets, including changes from the Company's current expected use of long-lived assets, may result in material impairments.

Accrued Expenses

As part of the process of preparing its financial statements, the Company is required to estimate accrued expenses. This process involves identifying services that third parties have performed on the Company's behalf and estimating the level of service performed and the associated cost incurred for these services as of the balance sheet date. Examples of estimated accrued expenses include contract service fees, such as fees payable to contract manufacturers in connection with the production of materials related to the Company's drug product, and professional service fees, such as attorneys, consultants, and clinical research organizations. The Company develops estimates of liabilities using its judgment based upon the facts and circumstances known at the time.

Segments

The Company operates in one segment. Management uses one measure of profitability and does not segment its business for internal reporting.

Research and Development

Research and development costs are expensed as incurred. These consist primarily of salaries, contract services, and supplies.

Costs related to clinical trial and drug manufacturing activities are based upon estimates of the services received and related expenses incurred by contract research organizations, or CROs, clinical study sites, drug manufacturers, collaboration partners, laboratories, consultants, or otherwise. Related contracts vary significantly in length, and could be for a fixed amount, a variable amount based on actual costs incurred, capped at a certain limit, or for a combination of these elements. Activity levels are monitored through communications with the vendors, including detailed invoices and task completion review, analysis of expenses against budgeted amounts, and pre-approval of any changes in scope of the services to be performed. Certain significant vendors may also provide an estimate of costs incurred but not invoiced on a periodic basis. Expenses related to the CROs and clinical studies are primarily based on progress made against specified milestones or targets in each period.

Stock-Based Compensation

The Company's stock-based compensation cost recognized includes: (a) compensation costs for current period vesting of all share-based awards granted prior to January 1, 2006, based on the intrinsic value method, and (b) compensation cost for current period vesting of all share-based awards granted or modified subsequent to January 1, 2006, based on the estimated grant date fair value. The Company recognizes compensation costs for its share-based awards on a straight-line basis over the requisite service period for the entire award, as adjusted for expected forfeitures.

From Inception through December 31, 2005, the Company accounted for issuances of stock-based compensation under the intrinsic-value-based method of accounting. Under this method, compensation expense is generally recorded on the date of grant only if the estimated fair value of the underlying stock exceeds the exercise price.

Income Taxes

The current provision for income taxes represents actual or estimated amounts payable or refundable on tax returns filed or to be filed each year. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. The overall change in deferred tax assets and liabilities for the period measures the deferred tax expense or benefit for the period. The measurement of deferred tax assets may be reduced by a valuation allowance based on judgmental assessment of available evidence if deemed more likely than not that some or all of the deferred tax assets will not be realized. The Company has recorded a valuation allowance against its deferred tax assets, as management has concluded that it is more likely than not that the net deferred tax asset will not be realized through future taxable income, based primarily on the Company's history of operating losses. As a result of the Merger, a change of ownership of Nuvelo per Internal Revenue Code Section 382 occurred, and accordingly, the Company's ability to utilize Nuvelo's pre-Merger net operating loss carryforwards has been substantially reduced.

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2011

Earnings (Loss) Per Share [Abstract]

Earnings (Loss) Per Share

(2) Earnings (Loss) Per Share

The Company calculates basic earnings per share by dividing (loss) earnings attributable to common stockholders by the weighted average common shares outstanding during the period, excluding common stock subject to vesting provisions. Diluted earnings per share is computed by dividing (loss) attributable to common stockholders by the weighted average number of common shares outstanding during the period increased to include, if dilutive, the number of additional common shares that would have been outstanding if the potential common shares had been issued. The Company's potentially dilutive shares include options and warrants.

A reconciliation of the numerator and denominator used in the calculation of basic and diluted loss per share follows:


	Years Ended December 31,
(In thousands, except shares and per share data)	2011			2010
Net loss	$	(5,364	)	$	(8,420	)

Net loss available to common shareholders	$	(5,364	)	$	(8,420	)

Weighted average shares of common stock outstanding		10,054,941			8,523,018
Less: Weighted-average shares of unvested common stock		(16,698	)		(16,698	)

Total weighted-average shares used in computing net loss per share attributed to common stockholders
		10,038,243			8,506,320

Basic and diluted loss per share	$	(0.53	)	$	(0.99	)

Potentially dilutive securities representing 2.1 million and 1.3 million weighted average shares of common stock were excluded for the years ended December 31, 2011 and 2010, respectively, because including them would have an anti-dilutive effect on net loss attributable to common stockholders per share.

Merger With Nuvelo, Inc. On January 27, 2009	12 Months Ended
Merger With Nuvelo, Inc. On January 27, 2009	Dec. 31, 2011
Merger With Nuvelo, Inc. On January 27, 2009 [Abstract]
Merger With Nuvelo, Inc. On January 27, 2009	(3) Merger with Nuvelo, Inc. on January 27, 2009 On January 27, 2009, the Company completed the Merger, with ARCA Colorado in accordance with the terms of the Merger Agreement, in which a wholly-owned subsidiary of Nuvelo merged with and into ARCA Colorado, with ARCA Colorado continuing after the Merger as the surviving corporation and a wholly-owned subsidiary of Nuvelo. Immediately following the Merger, the Company changed its name from Nuvelo, Inc. to ARCA biopharma, Inc., and its common stock began trading on the Nasdaq Global Market under the symbol "ABIO" on January 28, 2009. On March 7, 2011, the listing of the Company's common stock was transferred from the Nasdaq Global Market to the Nasdaq Capital Market. The Merger was treated as a reverse merger and accounted for as a business combination using the acquisition method of accounting in accordance with ASC 805. For accounting purposes, ARCA Colorado was considered to have acquired Nuvelo in the Merger, as the stockholders of ARCA Colorado prior to the Merger had a controlling interest in the combined company and the Company's management is the former management of ARCA Colorado. Pursuant to the rules and regulations of the United States Securities and Exchange Commission, or the SEC, the historical financial statements of ARCA Colorado replaced the historical financial statements of Nuvelo, and the disclosures in this report relating to the pre-Merger business of the Company, unless noted as being the business of Nuvelo prior to the Merger, pertain to the business of ARCA Colorado prior to the Merger. The estimated total acquisition consideration of $11.9 million to acquire Nuvelo was based on the market capitalization of Nuvelo as of January 27, 2009 and the estimated fair values of its vested stock options and warrants outstanding on that date, as this was deemed the most reliable measure of the consideration effectively transferred to acquire Nuvelo on that date. The Company estimated the net assets acquired in the Merger to be $37.2 million, including $45.5 million of cash, cash equivalents and marketable securities. In accordance with ASC 805, any excess of fair value of net assets acquired in a business combination over the acquisition consideration results in a gain on bargain purchase, and as a result, the Company recorded a gain on bargain purchase of $25.3 million.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Financial Instruments

12 Months Ended

Dec. 31, 2011

Financial Instruments [Abstract]

Financial Instruments

(4) Financial Instruments

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). Inputs used to measure fair value are classified into the following hierarchy:

•

Level 1—Unadjusted quoted prices in active markets for identical assets or liabilities

•

Level 2—Unadjusted quoted prices in active markets for similar assets or liabilities; unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active; or inputs other than quoted prices that are observable for the asset or liability

•

Level 3—Unobservable inputs for the asset or liability

The Company's financial assets include $5.9 million at December 31, 2011 and $7.0 million at December 31, 2010, in money market funds, classified as cash equivalents, which are measured at fair value based on Level 1 inputs on a recurring basis. There were no transfers between any fair value hierarchy levels in 2011 or 2010.

Fair Value of Other Financial Instruments

The carrying amount of other financial instruments, including cash and accounts payable, approximated fair value due to their short maturities. As of December 31, 2011 and 2010, the Company did not have any debt outstanding.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Number 159
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+ Details

Property And Equipment

12 Months Ended

Dec. 31, 2011

Property And Equipment [Abstract]

Property And Equipment

(5) Property and Equipment

Property and equipment consist of the following (in thousands):


	Estimated Life	December 31, 2011			December 31, 2010
Computer equipment	3 years	$	104		$	206
Lab equipment	5 years		142			142
Furniture and fixtures	5 years		93			398
Computer software	3 years		176			176
Leasehold improvements	Lesser of useful life or life of the lease		18			744

			533			1,666
Less accumulated depreciation and amortization			(467	)		(976	)

		$	66		$	690

For the years ended December 31, 2011 and 2010, and for the period from Inception through December 31, 2011, depreciation and amortization expense was $602,000, $338,000 and $1.7 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Related Party Arrangements	12 Months Ended
Related Party Arrangements	Dec. 31, 2011
Related Party Arrangements [Abstract]
Related Party Arrangements	(6) Related Party Arrangements Transactions with the Company's President and Chief Executive Officer Effective July 1, 2011, the Company entered into an unrestricted research grant with its President and Chief Executive Officer's research laboratory, or the Lab, for $160,000 for a one-year term for the advancement of research in cardiovascular disease. For the period from July 1, 2010 through June 30, 2011, the Company provided funding to the Lab under another unrestricted research grant for $226,000. In the first half of 2011, the Company provided research funding for the lab of approximately $92,000, in accordance with a similar unrestricted research grant arrangement. Funding of the unrestricted research grants is contingent upon the Company's financial condition, and can be deferred or terminated at the Company's discretion. Total expense under these arrangements for the years ended December 31, 2011 and 2010 was $155,000 and $255,000, respectively, and $1.4 million from Inception through December 31, 2011. The Company was a party to a materials transfer agreement with the University of Colorado, under which the Company paid $35,000 per year to maintain the Heart Tissue Bank associated with the President and Chief Executive Officer's research lab at the University of Colorado. Total expense for the year ended December 31, 2011 was $26,000 and was $227,000 from Inception through December 31, 2011.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 3A
-Section 04
-Paragraph b

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Commitments And Contingencies

12 Months Ended

Dec. 31, 2011

Commitments And Contingencies [Abstract]

Commitments And Contingencies

(7) Commitments and Contingencies

The Company has or is subject to the following commitments and contingencies:

Employment Agreements

The Company maintains employment agreements with several key executive employees. The agreements may be terminated at any time by the Company with or without cause upon written notice to the employee, and entitle the employee to wages in lieu of notice for periods not exceeding one calendar year from date of termination without cause or by the employee for good reason. Certain of these agreements also provide for payments to be made under certain conditions related to a change in control of the Company.

Operating Leases

The Company is party to a lease agreement, dated February 8, 2008. The original lease provided for approximately 15,000 square feet of an office facility in Broomfield, Colorado, which serves as the Company's primary business offices. The lease has a term of five years with rights to extend the term for two additional three year periods. On June 14, 2011, the Company entered into a first amendment (the "Amendment") to the lease agreement. Under the terms of the Amendment, the Company and its landlord mutually agreed for the Company to relocate from its previous office suite of approximately 15,000 square feet, to another suite within the same building, comprising approximately 4,500 square feet. The office location continues to serve as the Company's primary business office. The Amendment also modified the annual per square foot rate of rent and allows the Company to terminate with three months notice. As part of the agreement, the Company made a one-time payment to the landlord of $200,000, which the landlord agreed to use for the landlord's improvements in the new leased premises prior to the Company occupying the space. The original five year term of the Lease remains unchanged. Per the lease agreement, base rent is subject to annual increases of approximately three percent per year. The rent expense for the lease is being recognized on a straight-line basis over the lease term.

Under the original lease, the Company received tenant improvement reimbursements from the landlord totaling $593,000 which were recorded as deferred rent and were amortized as reductions to rent expense. The $200,000 payment made to the landlord in conjunction with the Amendment was recorded against the existing deferred rent balance. The net deferred rent balance is being amortized as reductions to rent expense over the remaining term of the lease. The unamortized deferred rent balance as of December 31, 2011 was $49,000.

Rent expense under this lease for the years ended December 31, 2011 and 2010 was $150,000 and $123,000, respectively, and was $459,000 from Inception through December 31, 2011.

Below is a summary of the future minimum lease payments committed under Company's facility in Broomfield, Colorado as of December 31, 2011 (in thousands):


2012	$	81
2013		40

Total future minimum rental payments	$	121

University of Cincinnati

In April 2011, the Company entered into a license agreement with the University of Cincinnati to license exclusive worldwide rights to a portfolio of U.S. and international patents, which includes certain U.S. and international diagnostic patents covering genetic markers for ARCA's lead drug candidate, Gencaro. These patents provide the basis for exclusive worldwide development, use and commercialization of the genetic test which may indicate a patient's likely response to Gencaro as a treatment for chronic HF, AF, and other indications. Under the terms of the agreement, ARCA agreed to pay the University of Cincinnati annual license fees and is obligated to future milestone payments for each United States patent issued subsequent to the date of the agreement. The agreement also requires royalty payments on net sales from genetic testing performed expressly for the purpose of prescribing bucindolol.

Laboratory Corporation of America

In February 2007, the Company entered into a commercialization and licensing agreement with Laboratory Corporation of America, or LabCorp, to develop, make, market and sell diagnostic tests in connection with the medical prescription of the Company's lead compound, Gencaro. Under the agreement the Company has licensed to LabCorp certain rights to commercialize a diagnostic test. The license agreement has a term of 10 years. LabCorp has the right to cancel the agreement and give the rights to the diagnostic back to the Company. In addition, the Company granted to LabCorp 16,698 shares of common stock. The shares are subject to a restricted stock agreement in which shares vest upon the attainment of certain regulatory approval and drug product sales milestones.

Cardiovascular Pharmacology and Engineering Consultants, LLC, or CPEC

Under the terms of its strategic license agreement with CPEC, a licensing subsidiary of Indevus Pharmaceuticals Inc. (a wholly owned subsidiary of Endo Pharmaceuticals), holding ownership rights to certain clinical trial data of Gencaro, the Company will incur milestone and royalty obligations upon the occurrence of certain events. In August 2008, the Company paid CPEC a milestone payment of $500,000 based on the July 31, 2008 submission of its NDA with the FDA. If the FDA grants marketing approval for Gencaro, the Company will owe CPEC another milestone payment of $8.0 million, which is due within six months after FDA approval. The Company also has the obligation to make milestone payments of up to $5.0 million in the aggregate upon regulatory marketing approval in Europe and Japan. The Company's royalty obligation ranges from 12.5% to 25% of revenue from the related product based on achievement of specified product sales levels, including a 5% royalty that CPEC is obligated to pay under its original license agreement for Gencaro. The Company has the right to buy down the royalties to a range of 12.5% to 17% by making a payment to CPEC within six months of regulatory approval.

Dendreon

In February 2004, Nuvelo obtained exclusive worldwide rights to all indications of rNAPc2 and all other rNAPc molecules owned by Dendreon Corporation as a result of a licensing agreement entered into with them. Under the terms of the agreement, Nuvelo paid Dendreon an upfront fee of $4.0 million ($0.5 million in cash and $3.5 million in Nuvelo common stock) in 2004. Future milestone payments to Dendreon could reach as much as $2.5 million if rNAPc2 is successfully developed and all commercialization milestones are achieved for the indication of treatment for Ebola virus infection. In addition, such milestones could reach as much as $23.5 million if rNAPc2 is developed and commercialized for indications other than Ebola virus infection. ARCA currently cannot predict if or when any of these milestones will be achieved. If rNAPc2 is commercialized, ARCA will be responsible for paying royalties to Dendreon based on sales of rNAPc2.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Collaborative Agreements

12 Months Ended

Dec. 31, 2011

Collaborative Agreements [Abstract]

Collaborative Agreements

(8) Collaborative Agreements

Archemix

In July 2006, Nuvelo entered into a collaboration agreement with Archemix Corporation, or Archemix. Under the agreement, Archemix was responsible for the discovery of short-acting aptamers targeting the coagulation cascade for use in acute cardiovascular procedures, and the Company was responsible for development and worldwide commercialization of these product candidates. In August 2006, Nuvelo made an upfront license fee payment to Archemix of $4.0 million, and pursuant to the terms of the agreement committed to funding at least $5.25 million of Archemix's research over the first three years of the agreement. As of July 2009, this funding commitment had been satisfied. Archemix had the right to receive payments totaling up to $35.0 million per development compound contingent upon the achievement of specified development and regulatory milestones, along with potential royalty payments based on sales of licensed compounds. In February 2008, Nuvelo paid Archemix a $1.0 million milestone fee that was accrued upon dosing of the first patient in the Phase 1 trial for NU172.

On April 20, 2010, the Company amended its collaboration agreement with Archemix for the discovery and development of novel aptamers with anti-coagulation activities, or the Amended Agreement. In the Amended Agreement, the parties modified certain financial provisions and certain other provisions to reflect the termination of the research and collaboration and limitation of the agreement to NU172. In summary, the agreement was amended, as follows:

•

Pursuant to the previous agreement, ARCA funded a research collaboration under which Archemix generated candidate aptamers for ARCA's selection for further development and commercialization. In the Amended Agreement, ARCA is given sole control over the development, manufacture and commercialization of NU172, and no further research or development collaboration is provided for.

•

Under the previous agreement, for each product resulting from the collaboration, ARCA had the obligation to fund the development and commercialization of such product and pay milestones and royalties to Archemix on the net sales for such product. However, Archemix had the option to share in 25% of the expenses incurred and profits obtained from the development and commercialization of such product, which election Archemix could make after the inception of the Phase 3 clinical trial for the product. In the Amended Agreement, Archemix no longer has such participation right, but will have the right to receive milestones and royalties on the net sales of NU172, if any, on the same terms and conditions as those under the previous agreement.

•

The Amended Agreement revises the exclusivity provision to provide that Archemix will not, by itself or in collaboration with a third party, develop, manufacture or commercialize short-acting aptamers that directly inhibit thrombin or are used as a treatment for viral or bacterial infections, and in either case cause a therapeutically-useful level of anticoagulation.

•

Pursuant to the previous agreement, ARCA had the obligation to purchase Archemix common stock in an Archemix initial public offering under certain conditions and subject to certain terms. In the Amended Agreement, this obligation is eliminated.

Equity Distribution Agreement	12 Months Ended
Equity Distribution Agreement	Dec. 31, 2011
Equity Distribution Agreement [Abstract]
Equity Distribution Agreement	(9) Equity Distribution Agreement In 2009 the Company entered into an equity distribution agreement, or the Agreement, with Wedbush Securities Inc., the Agent, under which the Company could, from time to time, offer and sell its common stock through the Agent. On April 30, 2010, the Company amended the Agreement to permit it to sell up to an aggregate of $20 million in shares, which were registered on a registration statement on Form S-3 (File No. 333-148288). In the year ended December 31, 2010, the Company sold 1,164,600 shares of common stock under this Agreement and realized $7.2 million of proceeds, net of $338,000 of offering costs. On May 23, 2011 the Company terminated this agreement. No shares of common stock were sold during 2011 under this agreement.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Staff Accounting Bulletin (SAB)
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Legal Matters	12 Months Ended
Legal Matters	Dec. 31, 2011
Legal Matters [Abstract]
Legal Matters	(10) Legal Matters On February 9, 2007, Nuvelo and certain of Nuvelo's former and then current officers and directors were named as defendants in a purported securities class action lawsuit filed in the United States District Court for the Southern District of New York. The suit alleged violations of the Securities Exchange Act of 1934 related to the clinical trial results of alfimeprase, which Nuvelo announced on December 11, 2006, and the suit sought damages on behalf of purchasers of Nuvelo's common stock during the period between January 5, 2006 and December 8, 2006. On December 29, 2010, ARCA and the other defendants reached a settlement of the litigation with the plaintiffs, after participating in mediation, and on February 25, 2011, the parties entered into a settlement agreement. ARCA's insurance carriers funded the settlement. On July 25, 2011 the order for final settlement became effective and the suit was dismissed. On or about December 6, 2001, Variagenics, Inc. was sued in a complaint filed in the United States District Court for the Southern District of New York naming it and certain of its officers and underwriters as defendants. The complaint purportedly was filed on behalf of persons purchasing Variagenics' stock between July 21, 2000 and December 6, 2000, and alleged violations of certain sections of the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended. The complaint alleged that, in connection with Variagenics' July 21, 2000 initial public offering, or IPO, the defendants failed to disclose additional and excessive commissions purportedly solicited by and paid to the underwriter defendants in exchange for allocating shares of Variagenics' stock to preferred customers and alleged agreements among the underwriter defendants and preferred customers tying the allocation of IPO shares to agreements to make additional aftermarket purchases at predetermined prices. ARCA was involved in this litigation as a result of Nuvelo's merger with Variagenics in January 2003. On April 1, 2009 the parties entered into a settlement agreement. On October 5, 2009, the Court approved the settlement agreement. ARCA's share of the settlement was approximately $385,000 and was funded by ARCA's insurance carrier. Although the settlement was approved by the Court, it had been appealed by members of the class. On January 9, 2012 the appeal was dismissed by the Court and the suit was settled.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2011

Stock-Based Compensation [Abstract]

Stock-Based Compensation

(11) Stock-based Compensation

Warrants

As of December 31, 2011, warrants to purchase 2,750,151 shares of common stock were outstanding at exercise prices ranging from $1.485 to $19.48, with a weighted average exercise price per share of $2.65. These warrants, which were granted as part of various financing and business agreements, expire at various times between October 2013 and August 2018. Warrants were recorded in additional paid-in capital at their estimated fair market value at the date of grant using the Black-Scholes option-pricing model.

Stock Plans

The Company's equity incentive plan was amended, as approved by shareholders on June 25, 2009, to (i) change the name of the plan from the Amended and Restated Nuvelo, Inc. 2004 Equity Incentive Plan to the Amended and Restated ARCA biopharma, Inc. 2004 Equity Incentive Plan, or the Equity Plan, (ii) increase the maximum number of shares issuable under the plan, revise the formula for determining the maximum number of shares issuable under the plan and implement new share usage rules; and (iii) adjust the award limitations for stock options and stock appreciation rights. As a result of such amendment, the maximum number of shares issuable under the Equity Plan was increased by 326,323 shares.

The Equity Plan provides for the granting of stock options (including indexed options), stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, performance shares, performance units and deferred stock units. Under the Equity Plan, awards may be granted to employees, directors and consultants of ARCA, except for incentive stock options, which may be granted only to employees. As of December 31, 2011, options to purchase 393,345 shares were outstanding under the Equity Plan, and 506,908 shares were reserved for future awards.

In general, the Equity Plan authorizes the grant of stock options that vest at rates set by the Board of Directors or the Compensation Committee thereof. Generally, stock options granted by ARCA under the equity incentive plans become exercisable ratably for a period of three to four years from the date of grant and have a maximum term of ten years. The exercise prices of stock options under the equity incentive plan generally meet the following criteria: the exercise price of incentive stock options must be at least 100% of the fair market value on the grant date and exercise price of options granted to 10% (or greater) stockholders must be at least 110% of the fair market value on the grant date. ARCA's other stock plans under which options remained outstanding as of December 31, 2011 are the Non-Employee Director Stock Option Plan. As of December 31, 2011, options to purchase 914 shares were outstanding under this stock plan.

In conjunction with the Merger, the Company discontinued grants under its 2004 Stock Option Plan effective January 27, 2009. As of December 31, 2011, options to purchase 469,979 shares with a weighted average exercise price of $2.38 per share were outstanding under this plan. Options and awards outstanding under this plan will continue to vest according to the original terms of each grant. No new awards will be granted under this plan. Subsequent to the Merger, the Company has granted stock-based compensation awards under the Equity Plan.

The Company granted options to purchase 164,700 and 128,170 shares of common stock in the years ended December 31, 2011 and 2010, respectively. The fair values of employee stock options granted in the years ended December 31, 2011 and 2010 were estimated at the date of grant using the Black-Scholes model with the following assumptions and had the following estimated weighted average grant date fair value per share:


	Years Ended December 31,
	2011			2010
Expected term		5.8 years			5.7 years
Expected volatility		110	%		86	%
Risk-free interest rate		2.20	%		2.70	%
Expected dividend yield		0	%		0	%
Weighted-average grant date fair value per share	$	1.83		$	2.04

A summary of ARCA's stock option activities for the years ended December 31, 2011 and 2010, and related information as of December 31, 2011, is as follows:


	For the years ended December 31,
	2011					2010
	# of Options			Weighted Average Exercise Price		# of Options			Weighted Average Exercise Price
Options outstanding, beginning of period		953,238		$	31.87		921,104		$	69.60
Granted		164,700			2.24		128,170			2.95
Exercised		(1,126	)		1.31		(49,487	)		2.80
Forfeited and cancelled		(252,574	)		110.81		(46,549	)		729.70

Options outstanding, end of period		864,238		$	3.20		953,238		$	31.87

Options exercisable, end of period		616,148		$	3.35		676,972		$	43.49

Options vested and expected to vest		847,425		$	3.21

The total intrinsic value of options exercised for the years ended December 31, 2011 and 2010 was $1,000 and $208,000, respectively. As of December 31, 2011, the unrecognized compensation expense related to unvested options, excluding estimated forfeitures, was $ 464,000, which compensation expense is expected to be recognized over a weighted average period of 1.8 years. The Company recognizes compensation costs for its share-based awards on a straight-line basis over the requisite service period for the entire award, as adjusted for expected forfeitures.

The following table summarizes information about stock options outstanding and exercisable as of December 31, 2011:


	Options Outstanding						Options Exercisable
Range of Exercise Prices	Number Outstanding		Weighted Average Remaining Contractual Term (in years)		Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$ 0.06 - $ 0.60		7,488		3.42	$	0.52		7,488	$	0.52
0.90 - 0.90		203,065		4.83		0.90		203,065		0.90
1.68 - 1.86		100,093		5.90		1.83		95,829		1.83
2.24 - 2.24		164,700		9.38		2.24		32,017		2.24
2.69 - 2.90		167,895		6.93		2.82		109,765		2.83
2.97 - 5.57		217,208		7.26		4.63		164,195		4.74
14.58 - 318.00		3,789		4.00		143.19		3,789		143.19

		864,238		6.82	$	3.20		616,148	$	3.35

For the years ended December 31, 2011 and 2010 and for the period from Inception through December 31, 2011, the Company recognized the following non-cash, share-based compensation expense (in thousands):


	Years Ended December 31,				Period from December 17, 2001 (date of inception) to December 31,
	2011		2010		2011
Research and Development	$	117	$	128	$	496
Selling, General and Administrative		191		330		1,399
Restructuring Expense		—		—		387

Total	$	308	$	458	$	2,282

Stock-based compensation expense related to non-employees was negligible in 2011 and 2010. ARCA did not recognize any tax benefit related to employee stock-based compensation cost as a result of the full valuation allowance on its net deferred tax assets.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2011
Employee Benefit Plans [Abstract]
Employee Benefit Plans	(12) Employee Benefit Plans The Company has a 401(k) plan and makes a matching contribution equal to 100% of the employee's first 3% of the employee's contributions and 50% of the employee's next 2% of contributions. The Company adopted the plan in 2006 and contributed $80,000 and $109,000 for the years ended December 31, 2011 and 2010, respectively, and has contributed $583,000 from Inception through December 31, 2011.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Income Taxes

12 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Income Taxes

(13) Income Taxes

Effective June 1, 2005, the Company changed from an S-Corporation to a C-Corporation. As an S-Corporation, the net operating loss carryforwards were distributed to the Company's stockholders; such amounts were not significant. Since June 2005 through December 31, 2011, for federal income tax purposes, the Company has net operating loss carryforwards of approximately $94.0 million, and approximately $687,000 of research and development credits that may be used to offset future taxable income. The net operating loss carryforwards will expire beginning 2025 through 2031. Utilization of net operating losses and tax credits, including those acquired as a result of the Merger, will be subject to an annual limitation due to ownership change limitations provided by IRC Section 382. The annual limitation may result in the expiration of the net operating losses and credits before utilization. As such, a portion of the Company's net operating loss carryforwards may be limited.

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Due primarily to the Company's history of operating losses, management is unable to conclude that it is more likely than not that the Company will realize the benefits of these deductible differences, and accordingly has provided a valuation allowance against the entire net deferred tax asset of approximately $40.8 million at December 31, 2011, reflecting an increase of approximately $2.0 million from December 31, 2010. The deferred tax assets are primarily comprised of net operating loss carryforwards and research and experimentation credit carryforwards. As of December 31, 2011 the Company has not performed a Section 382 limitation study. Depending on the outcome of such a study, the gross amount of net operating losses recognizable in future tax periods could be limited. A limitation in the carryforwards would decrease the carrying amount of the gross amount of the net operating loss carryforwards, with a corresponding decrease in the valuation allowance recorded against these gross deferred tax assets.

Income tax benefit attributable to our loss from operations before income taxes differs from the amounts computed by applying the U.S. federal statutory income tax rate of 35%, as a result of the following (in thousands):


	Year ended December 31,
	2011			2010
U.S. federal income tax benefit at statutory rates		(1,877	)	$	(2,947	)
State income tax benefit, net of federal benefit		(161	)		(253	)
Research and experimentation credits		(71	)		(53	)
Settlement of liabilities assumed in the Merger		—			(5,273	)
Adjustment in tax basis of tangible and intangible assets acquired in the Merger		—			(1,816	)
Other		152			(54	)
Change in valuation allowance		1,957			10,396

	$	—		$	—

Without regard to the deferred tax liability on the impaired IPR&D, the Company has had no provision for income taxes since inception due to its S-corporation status and its subsequent net operating losses.

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting and the amounts used for income tax purposes, as well as operating loss and tax credit carryforwards. The income tax effects of temporary differences and carryforwards that give rise to significant portions of the Company's net deferred tax assets are as follows (in thousands):


	2011			2010
Deferred tax assets:
Current deferred tax assets:
Vacation accrual	$	21		$	30

Total current deferred tax assets		21			30
Valuation allowance		(21	)		(30	)

Net current deferred tax assets	$	—		$	—

Noncurrent deferred tax assets:
Net operating loss carryforwards	$	35,751		$	33,807
Charitable contribution carryforwards		406			414
Research and experimentation credits		687			616
Capitalized intangibles		3,432			3,480
Stock based compensation		399			374
Depreciation and amortization		23			—
Other		76			199

Total noncurrent deferred tax assets		40,774			38,890
Valuation allowance		(40,774	)		(38,890	)

Net noncurrent deferred tax assets	$	—		$	—

Deferred tax liabilities:
Current deferred tax liabilities:
Depreciation and amortization		—		$	(82	)

Total noncurrent deferred tax liabilities		—			(82	)

Valuation allowance					82

Net deferred tax liabilities		—			—

Net noncurrent deferred tax assets	$	—		$	—

Since the Company is in a loss carryforward position, the Company is generally subject to U.S. federal and state income tax examinations by tax authorities for all years for which a loss carryforward is available. Thus, the Company's open tax years extend back to 2005. The Company believes that its tax filing positions and deductions related to tax periods subject to examination will be sustained upon audit and does not anticipate any adjustment will result in a material adverse effect on the Company's financial condition, result of operations, or cash flow. For the years ended December 31, 2011 and 2010, the Company has no reserve for uncertain tax positions. The Company does not expect that the total amounts of unrecognized tax benefits will significantly increase or decrease within the subsequent twelve months. In the event the Company concludes it is subject to interest or penalties arising from uncertain tax positions, the Company will record interest and penalties as a component of other income and expense. No amounts of interest or penalties were recognized in the financial statements for the years ended December 31, 2011 and 2010.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Label	Element	Value
Accumulated Defecit During Development Stage [Member]
Net loss	us-gaap_NetIncomeLoss	$ (116,000)
Common Stock [Member]
Shares, Outstanding	us-gaap_SharesOutstanding
Series A [Member]
Shares, Outstanding	us-gaap_SharesOutstanding
Cash Net Of Offering Costs [Member]
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 1,000
Cash Net Of Offering Costs [Member] \| Additional Paid In Capital [Member]
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 1,000
Cash Net Of Offering Costs [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, New Issues	us-gaap_StockIssuedDuringPeriodSharesNewIssues	15,529

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 03
-Paragraph 19

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e565-108580

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
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-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

+ Details