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Business Overview and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Accounting Policies [Abstract] |
Schedule of estimated useful lives of property, plant, and equipment | The estimated useful lives of property, plant, and equipment are as follows:
Building and improvements |  | 10–50 years
Laboratory and other equipment |  | 3–10 years
Furniture and fixtures |  | 5 years
Property, plant, and equipment consists of the following:
| As of December 31,
(In millions) | 2022 |  | 2021
Land | $ | 264.5 |  |  | $ | 248.0 |
Building and improvements | 2,270.0 |  |  | 2,088.5 |
Leasehold improvements | 114.3 |  |  | 113.9 |
Construction in progress | 980.5 |  |  | 767.7 |
Laboratory equipment | 1,315.3 |  |  | 1,225.5 |
Computer equipment and software | 337.4 |  |  | 291.5 |
Furniture, office equipment, and other | 150.2 |  |  | 145.2 |
| 5,432.2 |  |  | 4,880.3 |
Less, accumulated depreciation and amortization | (1,669.2) |  |  | (1,398.1) |
| $ | 3,763.0 |  |  | $ | 3,482.2 |
Summary of presentation in statement of operations of payments to and from collaborators | In arrangements where the Company does not deem its collaborator to be its customer, payments to and from its collaborator are presented in the Company's statement of operations based on the nature of our business operations, the nature of the arrangement, including the contractual terms, and the nature of the payments, as summarized in the table and further described below.
Nature/Type of Payment |  | Statement of Operations Presentation
Regeneron's share of profits or losses in connection with commercialization of products |  | Collaboration revenue
Reimbursement for manufacturing of commercial supplies |  | Collaboration revenue
Royalties and/or sales-based milestones earned |  | Collaboration revenue
Reimbursement of Regeneron's research and development expenses |  | Reduction to Research and development expenses
Regeneron's obligation for its share of collaborator's research and development expenses |  | Research and development expense
Up-front/opt-in and development milestone payments to collaborators |  | Acquired in-process research and development expense
Reimbursement of Regeneron's commercialization-related expenses |  | Reduction to Selling, general, and administrative expense
Regeneron's obligation for its share of collaborator's commercialization-related expenses |  | Selling, general, and administrative expense
Regeneron's obligation to pay collaborator for its share of gross profits when Regeneron is deemed to be the principal |  | Cost of goods sold
Up-front and development milestones earned (when there is a combined unit of account which includes a license and providing research and development services) |  | Other operating income

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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