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Significant Accounting Policies, Basic and Diluted Net Income (Loss) per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2018 | Sep. 30, 2017 | Sep. 30, 2018 | Sep. 30, 2017 | Dec. 31, 2017
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Dividend rate |  |  |  | 6.00% |
Conversion ratio |  |  | converted into common stock on a 1:1 basis |  |
Basic net income (loss) per share (in dollars per share) | $ (0.03) | $ (0.02) | $ (0.33) | $ 0.13 |
Net income (loss) | $ (4,559) | $ (2,611) | $ (46,335) | $ 3,266 |
Net income (loss) available to Ionis common shareholders | $ (4,616) | $ (1,976) | $ (43,162) | $ 16,321 |
Shares used in computing basic net income (loss) per share (in shares) | 143,314 | 124,370 | 132,518 | 123,746 |
Income available to Ionis common shareholders, plus assumed conversions |  |  |  | $ 16,321 |
Shares issuable related to our ESPP |  |  |  | 24 |
Shares used in computing diluted net income per share (in shares) | 143,314 | 124,370 | 132,518 | 125,858 |
Diluted net income per share (in dollars per share) | $ (0.03) | $ (0.02) | $ (0.33) | $ 0.13 |
1 Percent Convertible Senior Notes [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Interest rate on convertible senior notes | 1.00% | 1.00% | 1.00% | 1.00% | 1.00%
2 3/4 Percent Convertible Senior Notes [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Interest rate on convertible senior notes | 2.75% | 2.75% | 2.75% | 2.75% |
Stock Options [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Shares issuable related to stock-based compensation (in shares) |  |  |  | 1,658 |
Restricted Stock Awards [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Shares issuable related to stock-based compensation (in shares) |  |  |  | 430 |
Ionis [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Net income (loss) | $ 43,226 | $ 10,144 | $ 67,517 | $ 100,235 |
Akcea [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Net income (loss) | $ (47,843) | $ (12,120) | $ (110,680) | $ (83,914) |
Akcea [Member] | Preferred Stock [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Weighted average shares owned in Akcea (in shares) |  | 5,651 |  | 21,055 |
Basic net income (loss) per share (in dollars per share) |  | $ (0.01) |  | $ (2.16) |
Net income (loss) |  | $ (57) |  | $ (45,479) |
Akcea [Member] | Common Stock [Member] |  |  |  |  |
Basic Net Income (Loss) per Share [Abstract] |  |  |  |  |
Weighted average shares owned in Akcea (in shares) | 65,538 | 36,556 | 57,347 | 12,319 |
Basic net income (loss) per share (in dollars per share) | $ (0.73) | $ (0.33) | $ (1.93) | $ (3.12) |
Net income (loss) | $ (47,843) | $ (12,063) | $ (110,680) | $ (38,435) |

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- Definition Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644 Reference 2: 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(28)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644 Reference 4: 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(27)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644 + Details
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