XML 60 R46.htm IDEA: XBRL DOCUMENT v3.10.0.1

Organization and Summary of Significant Accounting Policies (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2017 USD ($)	Dec. 31, 2018 USD ($) item	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Jan. 01, 2018 USD ($)
Organization and Business
Number of operating segments | item		1
Concentrations of Credit Risk
Number of issuer to which company limits the amount of credit exposure other than US Government guaranteed securities | item		1
Number of financial investment to which company limits the amount of credit exposure other than US Government guaranteed securities | item		1
Impairment of Long-Lived Assets
Write-off of the acquired IPR&D	$ 12,000		$ 12,000
Revenue Recognition
Accrued sales allowances		$ 44,800	34,700
Percentage of Medicare Part D insurance coverage gap mandate to be funded by manufacturers		50.00%
Research and development expense		$ 1,197,957	1,326,134	$ 581,861
Accrued research and development costs		98,600	$ 110,000
ASU No. 2016-02
Recent Accounting Pronouncements
Financing lease right-of-use assets		26,000
Financing liability		$ 18,700
Calithera | ASU 2016-01
Recent Accounting Pronouncements
Decrease in accumulated deficit					$ 2,800
JAKAFI
Inventory
Shelf life for finished goods inventory, maximum		36 months
ICLUSIG
Inventory
Shelf life for finished goods inventory, maximum		24 months
ICLUSIG | Licensed IP
Revenue Recognition
Amortization period		12 years 6 months

X

- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to research and development costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered.

+ References

No definition available.

+ Details

Name:	incy_AccruedResearchAndDevelopmentCostsCurrent
Namespace Prefix:	incy_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	incy_ConcentrationOfCreditRiskAbstract
Namespace Prefix:	incy_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the number of financial investment to which entity limits the amount of credit exposure other than US Government guaranteed securities.

+ References

No definition available.

+ Details

Name:	incy_CreditExposureLimitationNumberOfFinancialInvestmentOtherThanUnitedStatesGovernmentGuaranteedSecurities
Namespace Prefix:	incy_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the number of issuer to which entity limits the amount of credit exposure other than US Government guaranteed securities.

+ References

No definition available.

+ Details

Name:	incy_CreditExposureLimitationNumberOfIssuerOtherThanUnitedStatesGovernmentGuaranteedSecurities
Namespace Prefix:	incy_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the maximum useful life of merchandise or goods held by the entity that are readily available for sale.

+ References

No definition available.

+ Details

Name:	incy_InventoryFinishedGoodsUsefulLifeMaximum
Namespace Prefix:	incy_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the percentage of Medicare Part D insurance coverage gap mandate to be funded by manufacturers for prescription drugs sold to eligible patients.

+ References

No definition available.

+ Details

Name:	incy_PercentageOfMediCarePartDInsuranceCoverageGapRequiredToBeFundedByManufacturers
Namespace Prefix:	incy_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AssetImpairmentChargesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 55
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=96862333&loc=SL49130609-203046-203046

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 55
-Paragraph 23
-URI http://asc.fasb.org/extlink&oid=96862333&loc=SL49130607-203046-203046

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 32
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=82859839&loc=SL51751984-203043

+ Details

Name:	us-gaap_ContractWithCustomerRefundLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Present value of lessee's discounted obligation for lease payments from finance lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980

+ Details

Name:	us-gaap_FinanceLeaseLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of lessee's right to use underlying asset under finance lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977

+ Details

Name:	us-gaap_FinanceLeaseRightOfUseAsset
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Remaining amortization period of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

+ Details

Name:	us-gaap_FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275

+ Details

Name:	us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_InventoryNetAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of cumulative effect of the change in accounting principle or new accounting pronouncement on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earliest period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

+ Details

Name:	us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.

+ References

No definition available.

+ Details

Name:	us-gaap_NumberOfOperatingSegments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 730
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756

+ Details

Name:	us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueRecognitionAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingDisclosureOfEntitysReportableSegmentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201602Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=incy_CalitheraBiosciencesIncMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201601Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ProductOrServiceAxis=incy_JAKAFIMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ProductOrServiceAxis=incy_ICLUSIGMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: