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Aclaris Therapeutics, Inc. – ‘10-K’ for 12/31/19 – ‘EX-101.DEF’

On:  Tuesday, 2/25/20, at 4:32pm ET   ·   For:  12/31/19   ·   Accession #:  1558370-20-1325   ·   File #:  1-37581

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/25/20  Aclaris Therapeutics, Inc.        10-K       12/31/19  103:13M                                    Toppan Merrill Bridge/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.65M 
 2: EX-4.2      Instrument Defining the Rights of Security Holders  HTML     44K 
 3: EX-10.14    Material Contract                                   HTML     34K 
 4: EX-10.15    Material Contract                                   HTML     34K 
 5: EX-10.20    Material Contract                                   HTML    108K 
 6: EX-21.1     Subsidiaries List                                   HTML     29K 
 7: EX-23.1     Consent of Experts or Counsel                       HTML     28K 
 8: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 9: EX-31.2     Certification -- §302 - SOA'02                      HTML     32K 
10: EX-32.1     Certification -- §906 - SOA'02                      HTML     33K 
56: R1          Document and Entity Information                     HTML     64K 
90: R2          Consolidated Balance Sheets                         HTML    131K 
80: R3          Consolidated Balance Sheets (Parenthetical)         HTML     46K 
22: R4          Consolidated Statements of Operations and           HTML     99K 
                Comprehensive Loss                                               
57: R5          Consolidated Statements of Operations and           HTML     30K 
                Comprehensive Loss (Parenthetical)                               
91: R6          Consolidated Statements of Stockholders' Equity     HTML     89K 
81: R7          Consolidated Statements of Stockholders' Equity     HTML     33K 
                (Parenthetical)                                                  
23: R8          Consolidated Statements of Cash Flows               HTML    133K 
55: R9          Organization and Nature of Business                 HTML     41K 
64: R10         Summary of Significant Accounting Policies          HTML    112K 
95: R11         Rhofade                                             HTML     43K 
39: R12         Fair Value of Financial Assets and Liabilities      HTML    221K 
28: R13         Property and Equipment, Net                         HTML     61K 
65: R14         Intangible Assets                                   HTML     82K 
96: R15         Accrued Expenses                                    HTML     49K 
40: R16         Debt                                                HTML     32K 
29: R17         Stockholders' Equity                                HTML     38K 
66: R18         Stock-Based Awards                                  HTML    220K 
94: R19         Net Loss per Share                                  HTML     74K 
59: R20         Leases                                              HTML    142K 
24: R21         Income Taxes                                        HTML    185K 
78: R22         Related Party Transactions                          HTML     40K 
87: R23         Agreements Related to Intellectual Property         HTML     52K 
60: R24         Retirement Savings Plan                             HTML     32K 
25: R25         Restructuring Charges                               HTML     32K 
79: R26         Discontinued Operations                             HTML    190K 
88: R27         Segment Information                                 HTML    172K 
58: R28         Legal Proceedings                                   HTML     43K 
26: R29         Summary of Significant Accounting Policies          HTML    178K 
                (Policies)                                                       
32: R30         Rhofade (Tables)                                    HTML     37K 
42: R31         Fair Value of Financial Assets and Liabilities      HTML    218K 
                (Tables)                                                         
93: R32         Property and Equipment, Net (Tables)                HTML     60K 
62: R33         Intangible Assets (Tables)                          HTML     83K 
31: R34         Accrued Expenses (Tables)                           HTML     49K 
41: R35         Stock-Based Awards (Tables)                         HTML    218K 
92: R36         Net Loss per Share (Tables)                         HTML     75K 
61: R37         Leases (Tables)                                     HTML    140K 
30: R38         Income Taxes (Tables)                               HTML    179K 
43: R39         Discontinued Operations (Tables)                    HTML    192K 
19: R40         Segment Information (Tables)                        HTML    170K 
51: R41         Organization and Nature of Business (Details)       HTML     33K 
86: R42         Summary of Significant Accounting Policies          HTML     51K 
                (Details)                                                        
77: R43         Summary of Significant Accounting Policies -        HTML     36K 
                Property and Equipment (Details)                                 
18: R44         Summary of Significant Accounting Policies -        HTML     31K 
                Intangible Assets (Details)                                      
50: R45         Summary of Significant Accounting Policies -        HTML     35K 
                Goodwill (Details)                                               
85: R46         Summary of Significant Accounting Policies -        HTML     29K 
                Stock-Based Compensation (Details)                               
76: R47         Summary of Significant Accounting Policies -        HTML     29K 
                Segments (Details)                                               
17: R48         Summary of Significant Accounting Policies -        HTML     34K 
                Recent Pronouncements (Details)                                  
52: R49         RHOFADE - Amount Paid for Assets Acquired           HTML     43K 
                (Details)                                                        
45: R50         RHOFADE - Summary of Fair Value Assets Acquired     HTML     42K 
                (Details)                                                        
33: R51         Fair Value of Financial Assets and Liabilities      HTML     66K 
                (Details)                                                        
71: R52         Fair Value of Financial Assets and Liabilities -    HTML     49K 
                By Type (Details)                                                
102: R53         Property and Equipment, Net (Details)               HTML     53K  
46: R54         Intangible Assets (Details)                         HTML     47K 
34: R55         Intangible Assets - Future Amortization Expenses    HTML     50K 
                (Details)                                                        
72: R56         Accrued Expenses (Details)                          HTML     41K 
103: R57         Debt (Details)                                      HTML     48K  
44: R58         Stockholders' Equity (Details)                      HTML     41K 
35: R59         Stockholders' Equity - Other Offerings (Details)    HTML     55K 
73: R60         Stock-Based Awards (Details)                        HTML     73K 
83: R61         Stock-Based Awards - Option Activity (Details)      HTML     89K 
53: R62         Stock-Based Awards - RSUs (Details)                 HTML     54K 
20: R63         Stock-Based Awards - Compensation (Details)         HTML     50K 
74: R64         Net Loss per Share (Details)                        HTML     38K 
84: R65         Net Loss per Share - Anti-dilution (Details)        HTML     36K 
54: R66         Leases - Lease Costs (Details)                      HTML     37K 
21: R67         Leases (Details)                                    HTML     70K 
75: R68         Leases - Finance Leases (Details)                   HTML     53K 
82: R69         Leases - Supplemental Information Related to        HTML     48K 
                Operating and Finance Leases (Details)                           
99: R70         Leases - Future Maturities of Lease Liabilities     HTML     56K 
                (Details)                                                        
69: R71         Income Taxes - Tax Cuts and Jobs Act (Details)      HTML     42K 
37: R72         Income Taxes - Rate Reconciliation (Details)        HTML     74K 
48: R73         Income Taxes - Deferred Assets and Liabilities,     HTML     89K 
                CFDs (Details)                                                   
98: R74         Income Taxes - Valuation Allowance and              HTML     49K 
                Unrecognized Tax Benefits (Details)                              
68: R75         Related Party Transactions (Details)                HTML     50K 
36: R76         Agreements Related to Intellectual Property         HTML    121K 
                (Details)                                                        
47: R77         Retirement Savings Plan (Details)                   HTML     33K 
101: R78         Restructuring Charges (Details)                     HTML     49K  
67: R79         Discontinued Operations - Loss (Details)            HTML     67K 
100: R80         Discontinued Operations - Assets and Liabilities    HTML     83K  
                (Details)                                                        
70: R81         Discontinued Operations - Cash Flow (Details)       HTML     44K 
38: R82         Discontinued Operations (Details)                   HTML     38K 
49: R83         Segment Information (Details)                       HTML     68K 
97: R84         Legal Proceedings (Details)                         HTML     29K 
89: XML         IDEA XML File -- Filing Summary                      XML    181K 
63: EXCEL       IDEA Workbook of Financial Reports                  XLSX    116K 
11: EX-101.INS  XBRL Instance -- acrs-20191231                       XML   3.40M 
13: EX-101.CAL  XBRL Calculations -- acrs-20191231_cal               XML    261K 
14: EX-101.DEF  XBRL Definitions -- acrs-20191231_def                XML    718K 
15: EX-101.LAB  XBRL Labels -- acrs-20191231_lab                     XML   1.80M 
16: EX-101.PRE  XBRL Presentations -- acrs-20191231_pre              XML   1.22M 
12: EX-101.SCH  XBRL Schema -- acrs-20191231                         XSD    218K 
27: ZIP         XBRL Zipped Folder -- 0001558370-20-001325-xbrl      Zip    244K

‘EX-101.DEF’   —   XBRL Definitions — acrs-20191231_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/25/21  Aclaris Therapeutics, Inc.        10-K       12/31/20  104:12M                                    Toppan Merrill Bridge/FA
 1/20/21  Aclaris Therapeutics, Inc.        424B5                  1:650K                                   Toppan Merrill/FA
 1/19/21  Aclaris Therapeutics, Inc.        424B5                  1:652K                                   Toppan Merrill/FA
 8/13/20  Aclaris Therapeutics, Inc.        424B5                  1:495K                                   Toppan Merrill/FA
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