XML 35 R23.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Significant Accounting Policies, Revenue Recognition - Revenue Sources (Details) $ in Thousands | 1 Months Ended | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | --- | ---
Dec. 31, 2017 USD ($) PerformanceObligation | Feb. 28, 2017 USD ($) PerformanceObligation | May 31, 2015 USD ($) PerformanceObligation | Dec. 31, 2012 USD ($) PerformanceObligation | Sep. 30, 2018 USD ($) | Jun. 30, 2018 Agreement | Sep. 30, 2017 USD ($) | Jun. 30, 2015 USD ($) | Sep. 30, 2018 USD ($) | Sep. 30, 2017 USD ($) | Aug. 31, 2018 PerformanceObligation | Dec. 31, 2016 PerformanceObligation
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | $ 145,395 |  | $ 118,314 |  | $ 407,559 | $ 346,387 |  |
Period of time after billing when payment is received |  |  |  |  |  |  |  |  | 3 months |  |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue recognized |  |  |  |  | 37,200 |  | 31,600 |  | $ 80,400 | 84,400 |  |
Current portion of deferred revenue | $ 125,336 |  |  |  | 157,145 |  |  |  | 157,145 |  |  |
Long-term portion of deferred revenue | 108,026 |  |  |  | 523,384 |  |  |  | 523,384 |  |  |
Total deferred revenue | 233,362 |  |  |  |  |  |  |  |  |  |  |
Biogen [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Number of agreements | Agreement |  |  |  |  |  | 2 |  |  |  |  |  |
Licensing and Other Royalty Revenue [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | 12,746 |  | 1,727 |  | 14,232 | 5,639 |  |
SMA Collaboration with Biogen [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Upfront payment received | $ 25,000 |  |  |  |  |  |  |  |  |  |  |
Number of separate performance obligations | PerformanceObligation | 1 |  |  |  |  |  |  |  |  |  |  |
Neurology [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Upfront payment received |  |  |  | $ 30,000 |  |  |  |  |  |  |  |
Milestone payment earned and amortized over period of performance |  |  |  |  |  |  | 10,000 |  |  |  |  |
Number of separate performance obligations | PerformanceObligation |  |  |  | 1 |  |  |  |  |  |  |  |
SPINRAZA [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | 10,000 |  |  |  |  |  |  |
Number of separate performance obligations | PerformanceObligation |  |  |  |  |  |  |  |  |  |  |  | 2
Bayer [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Number of separate performance obligations | PerformanceObligation |  | 3 |  |  |  |  |  |  |  |  |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | $ 9,300 |  |  |  | 6,000 |  |  |  | 6,000 |  |  |
Bayer [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Upfront payment received |  |  | $ 100,000 |  |  |  |  | $ 100,000 |  |  |  |
Number of separate performance obligations | PerformanceObligation |  |  | 3 |  |  |  |  |  |  |  |  |
Bayer [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Upfront payment received |  | $ 75,000 |  |  |  |  |  |  |  |  |  |
Number of separate performance obligations | PerformanceObligation |  | 2 |  |  |  |  |  |  |  |  |  |
PTC Therapeutics [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | 12,000 |  | 0 |  | 12,000 | 0 |  |
Number of separate performance obligations | PerformanceObligation |  |  |  |  |  |  |  |  |  |  | 2 |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | 0 |  |  |  | 0 |  |  |  | $ 0 |  |  |
PTC Therapeutics [Member] | TEGSEDI [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  | $ 12,000 |  |  |  |  |  |  |
As Previously Reported Under Topic 605 [Member] | Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  | 120,911 |  |  | 335,367 |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Current portion of deferred revenue | 106,465 |  |  |  |  |  |  |  |  |  |  |
Long-term portion of deferred revenue | 72,708 |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | 179,173 |  |  |  |  |  |  |  |  |  |  |
As Previously Reported Under Topic 605 [Member] | Topic 606 [Member] | Licensing and Other Royalty Revenue [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  | 879 |  |  | 4,983 |  |
Topic 606 Adjustment [Member] | Topic 606 [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  | (2,597) |  |  | 11,020 |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Current portion of deferred revenue | 18,871 |  |  |  |  |  |  |  |  |  |  |
Long-term portion of deferred revenue | 35,318 |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | 54,189 |  |  |  |  |  |  |  |  |  |  |
Topic 606 Adjustment [Member] | Topic 606 [Member] | Biogen [Member] |  |  |  |  |  |  |  |  |  |  |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | 24,200 |  |  |  |  |  |  |  |  |  |  |
Topic 606 Adjustment [Member] | Topic 606 [Member] | AstraZeneca [Member] |  |  |  |  |  |  |  |  |  |  |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | 15,900 |  |  |  |  |  |  |  |  |  |  |
Topic 606 Adjustment [Member] | Topic 606 [Member] | Novartis [Member] |  |  |  |  |  |  |  |  |  |  |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | 11,800 |  |  |  |  |  |  |  |  |  |  |
Topic 606 Adjustment [Member] | Topic 606 [Member] | Other Partners [Member] |  |  |  |  |  |  |  |  |  |  |  |
Deferred Revenue [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Total deferred revenue | $ 2,300 |  |  |  |  |  |  |  |  |  |  |
Topic 606 Adjustment [Member] | Topic 606 [Member] | Licensing and Other Royalty Revenue [Member] |  |  |  |  |  |  |  |  |  |  |  |
Revenue Recognition [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  |  |  |  |  |  | $ 848 |  |  | $ 656 |  |

X
- Definition Milestone payment earned during the period and amortized to revenue over the period of performance. + References No definition available. + Details
Name: | ions_MilestonePaymentEarnedAndAmortizedOverPeriodOfPerformance
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of agreements entered into with the collaboration partner. + References No definition available. + Details
Name: | ions_NumberOfAgreementsWithCollaborationPartner
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The time period between billing a collaboration partner for goods delivered or services performed that are due unconditionally and payment is received from the collaboration partner, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | ions_PeriodAfterBillingWhenPaymentIsReceived
Namespace Prefix: | ions_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

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 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 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
- References No definition available. + Details
Name: | us-gaap_ContractWithCustomerLiabilityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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, classified as current. + References Reference 1: 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 2: 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 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_ContractWithCustomerLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent. + References Reference 1: 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 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 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130531-203044 + Details
Name: | us-gaap_ContractWithCustomerLiabilityNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of revenue recognized that was previously included in balance of obligation to transfer good or service to customer for which consideration from customer has been received or is due. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045 + Details
Name: | us-gaap_ContractWithCustomerLiabilityRevenueRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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_MajorCustomersAxis=ions_BiogenIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInDecember2017WithBiogenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInDecember2012WithBiogenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInJanuary2012WithBiogenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInMay2015WithBayerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementAmendedInFebruary2017WithBayerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_CollaborativeArrangementAndLicensingAgreementEnteredIntoInAugust2018WithPTCTherapeuticsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_CalculatedUnderRevenueGuidanceInEffectBeforeTopic606Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201409Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_DifferenceBetweenRevenueGuidanceInEffectBeforeAndAfterTopic606Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=ions_AstraZenecaPLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=ions_NovartisInternationalAGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=ions_OtherPartnersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |