XML 51 R39.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Collaborative Arrangements and Licensing Agreements, AstraZeneca (Details) $ in Thousands | 1 Months Ended | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
Nov. 06, 2018 USD ($) Program | Jul. 31, 2015 USD ($) PerformanceObligation Drug | Dec. 31, 2012 USD ($) PerformanceObligation | Sep. 30, 2018 USD ($) | Mar. 31, 2018 USD ($) | Sep. 30, 2017 USD ($) | Sep. 30, 2018 USD ($) | Sep. 30, 2017 USD ($) | Dec. 31, 2017 USD ($) | Mar. 31, 2014 PerformanceObligation
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  | $ 145,395 |  | $ 118,314 | $ 407,559 | $ 346,387 |  |
Deferred revenue |  |  |  |  |  |  |  |  | $ 233,362 |
R&D [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  | 62,639 |  | $ 83,697 | 225,584 | $ 280,281 |  |
AstraZeneca [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  |  | $ 44,900 |  |  | $ 44,900 |  | $ 57,700 |
AstraZeneca [Member] | Revenue [Member] | Strategic Partner [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Concentration percentage |  |  |  | 10.00% |  | 4.00% | 21.00% | 4.00% |  |
AstraZeneca [Member] | R&D [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  | $ 14,200 |  | $ 4,800 | $ 86,500 | $ 14,800 |  |
Cardiac, Renal and Metabolic Diseases [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Number of drugs that can be licensed under option in collaboration agreements | Drug |  | 3 |  |  |  |  |  |  |  |
Upfront payment received |  | $ 65,000 |  |  |  |  |  |  |  |
Minimum amount of payments receivable for license fees and substantive milestones |  |  |  | 4,000,000 |  |  | 4,000,000 |  |  |
Maximum amount of payments receivable for development milestones |  |  |  | 1,100,000 |  |  | 1,100,000 |  |  |
Maximum amount of payments receivable for regulatory milestones |  |  |  | 2,900,000 |  |  | 2,900,000 |  |  |
Cumulative payments received |  |  |  | 165,000 |  |  | 165,000 |  |  |
Next prospective payment |  |  |  | 10,000 |  |  | 10,000 |  |  |
Number of separate performance obligations | PerformanceObligation |  | 1 |  |  |  |  |  |  |  |
Transaction price |  | $ 65,000 |  |  |  |  |  |  |  |
Revenue |  |  |  | 10,000 |  |  |  |  |  |
Cardiac, Renal and Metabolic Diseases [Member] | IONIS-AZ5-2.5 [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | $ 30,000 |  |  |  |  |
Cardiac, Renal and Metabolic Diseases [Member] | IONIS-AZ6-2.5 [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | $ 30,000 |  |  |  |  |
Cardiac, Renal and Metabolic Diseases [Member] | R&D [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Payments included in transaction price for performance obligation |  |  |  | 90,000 |  |  | 90,000 |  |  |
Oncology [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Upfront payment received |  |  | $ 31,000 |  |  |  |  |  |  |
Minimum amount of payments receivable for license fees and substantive milestones |  |  |  | 450,000 |  |  | 450,000 |  |  |
Maximum amount of payments receivable for development milestones |  |  |  | 152,000 |  |  | 152,000 |  |  |
Maximum amount of payments receivable for regulatory milestones |  |  |  | 275,000 |  |  | 275,000 |  |  |
Cumulative payments received |  |  |  | 97,800 |  |  | 97,800 |  |  |
Next prospective payment |  |  |  | $ 25,000 |  |  | $ 25,000 |  |  |
Number of separate performance obligations | PerformanceObligation |  |  | 4 |  |  |  |  |  |  |
Transaction price |  |  | $ 31,000 |  |  |  |  |  |  |
Number of obligations fully satisfied | PerformanceObligation |  |  |  |  |  |  |  |  |  | 3
Oncology [Member] | Subsequent Event [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Number of programs advanced | Program | 2 |  |  |  |  |  |  |  |  |
Revenue | $ 30,000 |  |  |  |  |  |  |  |  |
Oncology [Member] | R&D [Member] |  |  |  |  |  |  |  |  |  |
Collaborative Arrangement and Licensing Agreement [Abstract] |  |  |  |  |  |  |  |  |  |
Transaction price |  |  | $ 7,600 |  |  |  |  |  |  |

X
- References No definition available. + Details
Name: | ions_CollaborativeArrangementAndLicensingAgreementAbstract
Namespace Prefix: | ions_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cumulative amount of payments received under the collaboration agreement as of the end of the reporting period. + References No definition available. + Details
Name: | ions_CumulativePaymentsReceived
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The maximum amount of payments receivable for development milestones under the collaboration agreement. + References No definition available. + Details
Name: | ions_MaximumAmountOfPaymentsReceivableForDevelopmentMilestones
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The maximum amount of payments receivable for regulatory milestones under the collaboration agreement. + References No definition available. + Details
Name: | ions_MaximumAmountOfPaymentsReceivableForRegulatoryMilestones
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The minimum amount of payments receivable for license fees and substantive milestones under the collaboration agreement. + References No definition available. + Details
Name: | ions_MinimumAmountOfPaymentsReceivableForLicenseFeesAndSubstantiveMilestones
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The next potential payment to be earned under the collaboration agreement. + References No definition available. + Details
Name: | ions_NextPotentialPayment
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The number of drugs that can be licensed by the partner(s) under their respective collaboration agreements. + References No definition available. + Details
Name: | ions_NumberOfDrugsThatCanBeLicensedUnderOptionInCollaborationAgreements
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of obligations fully satisfied under the collaboration agreement for which revenue is recognized over the period of performance. + References No definition available. + Details
Name: | ions_NumberOfObligationsFullySatisified
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of programs advanced under the collaboration agreement. + References No definition available. + Details
Name: | ions_NumberOfProgramsAdvanced
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total payments received since inception of the collaboration agreement included in the transaction price for the performance obligation. + References No definition available. + Details
Name: | ions_PaymentsIncludedInTransactionPriceForPerformanceObligation
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The number of separate performance obligations under the collaboration agreement. + References No definition available. + Details
Name: | ions_RevenueFromContractWithCustomerNumberOfSeparatePerformanceObligations
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of consideration the Company is eligible to earn under the collaboration agreement, including any variable consideration. + References No definition available. + Details
Name: | ions_RevenueFromContractWithCustomerTransactionPrice
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of upfront payments received during the period under the collaboration agreement. + References No definition available. + Details
Name: | ions_UpfrontPaymentReceived
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=109250915&loc=d3e13531-108611 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109250915&loc=d3e13537-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130531-203044 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130532-203044 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045 + Details
Name: | us-gaap_ContractWithCustomerLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | srt_ProductOrServiceAxis=ions_ResearchAndDevelopmentRevenueUnderCollaborativeAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementsAndLicensingAgreementsAstraZenecaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueGoodsNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInJuly2015WithAstraZenecaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=ions_IONISAZ525Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=ions_IONISAZ625Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInDecember2012WithAstraZenecaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |