XML 67 R56.htm IDEA: XBRL DOCUMENT v3.21.2

License Agreements - MorphoSys (Details) $ / shares in Units, $ in Thousands, € in Millions		1 Months Ended		3 Months Ended		6 Months Ended
	Mar. 03, 2020 USD ($) $ / shares	Mar. 31, 2020 EUR (€)	Jan. 31, 2020 USD ($) $ / shares	Jun. 30, 2021 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2020 USD ($)	Dec. 31, 2020 USD ($)
Long term investments				$ 220,691		$ 220,691		$ 222,301
Research and development expense				343,511	$ 286,601	650,407	$ 1,371,888
Unrealized gain (loss) on long term investments				26,765	72,274	(944)	24,142
Collaboration loss sharing				9,843	13,253	20,327	15,383
ADSs
Equity Method Investment, Ownership Percentage			25.00%
Equity Method Investment, Aggregate Cost			$ 150,000
Per share price | $ / shares	$ 27.65		$ 41.33
Lock-up period			18 months
Discount for lack of marketability	$ 4,900
Fair value of shares	95,500
Long term investments	95,500			$ 69,900		$ 69,900		102,900
Research and development expense	$ 54,500
MorphoSys AG
Upfront payment under license agreement | €		€ 750.0
Equity Method Investment, Ownership Percentage				3.00%		3.00%
Research and development expense				$ 19,400	15,700	$ 34,300	27,300
Unrealized gain (loss) on long term investments				(9,200)	27,500	$ (32,900)	$ 17,600
Profit (loss) sharing ratio						50.00%	50.00%
Collaboration loss sharing				9,800	$ 13,300	$ 20,300	$ 15,400
Associated future global development costs from the initiation of a Phase IIb trial, if elected to co-develop (as a percentage)						55.00%	55.00%
Accrued and other liabilities				$ 34,200		$ 34,200		$ 54,200
MorphoSys AG | Development and Regulatory Milestones | Maximum
Additional milestone payments under the license agreement			$ 740,000
MorphoSys AG | Sales and Commercial Milestones | Maximum
Additional milestone payments under the license agreement			$ 315,000
MorphoSys AG | MorphoSys AG
Funding of future development costs (as a percent)						45.00%
MorphoSys AG | Incyte
Funding of future development costs (as a percent)						55.00%

X

- Definition

Ratio of sharing profit and losses under the collaboration agreement.

+ References

No definition available.

+ Details

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

X

- Definition

The expense recognized during the reporting period for collaboration loss sharing.

+ References

No definition available.

+ Details

Name:	incy_CollaborationLossSharingExpense
Namespace Prefix:	incy_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Adjustment to the amount of discount used to measure fair value for lack of ability to convert business interests into cash quickly..

+ References

No definition available.

+ Details

Name:	incy_FairValueInputsAmountOfDiscountForLackOfMarketability
Namespace Prefix:	incy_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Represents the additional milestone payments to be made under the license agreement.

+ References

No definition available.

+ Details

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

X

- Definition

Represents the percentage of future global development costs funded under the license agreement.

+ References

No definition available.

+ Details

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

X

- Definition

Represents the amount of the upfront payment made under the license agreement.

+ References

No definition available.

+ Details

Name:	incy_LicenseAgreementUpfrontPaymentAmountPaid
Namespace Prefix:	incy_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Represents the percentage of associated future global development costs from the initiation of a Phase IIb trial provided the entity elects to co-develop any compounds and/or indications.

+ References

No definition available.

+ Details

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

X

- Definition

Represents the period of time that the company will not sell or otherwise transfer any of the equity method shares.

+ References

No definition available.

+ Details

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

X

- Definition

Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.

+ References

No definition available.

+ Details

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

X

- Definition

Fair value of the entity's equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

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

X

- Definition

This element represents the aggregate cost of investments accounted for under the equity method of accounting.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.12)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

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

X

- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

+ Details

Name:	us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of unrealized gain (loss) on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(3)(d))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 321
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=120269885&loc=SL75117546-209714

+ Details

Name:	us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.12)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

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

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://fasb.org/us-gaap/role/ref/legacyRef
-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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-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

+ Details

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

X

- Definition

Price of a single share of a number of saleable stocks of a company.

+ References

No definition available.

+ Details

Name:	us-gaap_SharePrice
Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

X

- Details

Name:	us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis=incy_AmericanDepositarySharesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_TypeOfArrangementAxis=incy_MorphosysAgMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	incy_AchievementOfMilestoneAxis=incy_DevelopmentAndRegulatoryMilestonesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	incy_AchievementOfMilestoneAxis=incy_CommercializationMilestonesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CounterpartyNameAxis=incy_MorphosysAgMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	dei_LegalEntityAxis=incy_IncyteMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: