XML 30 R49.htm IDEA: XBRL DOCUMENT
v3.19.3

Segment Information (Details) $ in Thousands | 3 Months Ended | 9 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2019 USD ($) | Sep. 30, 2018 USD ($) | Sep. 30, 2019 USD ($) Segment | Sep. 30, 2018 USD ($) | Mar. 31, 2019 | Dec. 31, 2018 USD ($) | Apr. 30, 2018 | Jul. 31, 2017 | Jun. 30, 2017
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Number of reportable segments | Segment |  |  | 2 |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | $ 167,892 | $ 145,395 | $ 628,918 | $ 407,559 |  |  |  |  |
Total operating expenses | 165,369 | 163,967 | 523,689 | 479,716 |  |  |  |  |
Income (loss) from operations | 2,523 | (18,572) | 105,229 | (72,157) |  |  |  |  |
Total assets as of current period | 2,894,989 |  | 2,894,989 |  |  | $ 2,667,784 |  |  |
Commercial Revenue [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 95,699 | 82,756 | 252,085 | 181,975 |  |  |  |  |
SPINRAZA Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 81,672 | 70,010 | 211,884 | 167,743 |  |  |  |  |
Product Sales, Net [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 11,945 | 0 | 28,563 | 0 |  |  |  |  |
Licensing and Other Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 2,082 | 12,746 | 11,638 | 14,232 |  |  |  |  |
R&D Revenue Under Collaborative Agreements [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | $ 72,193 | 62,639 | $ 376,833 | 225,584 |  |  |  |  |
Akcea [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Percentage ownership | 75.00% |  | 75.00% |  | 76.00% | 75.00% | 68.00% | 68.00% | 100.00%
Operating Segments [Member] | Ionis Core [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | $ 152,783 | 178,061 | $ 514,862 | 410,025 |  |  |  |  |
Total operating expenses | 119,147 | 87,664 | 355,437 | 279,084 |  |  |  |  |
Income (loss) from operations | 33,636 | 90,397 | 159,425 | 130,941 |  |  |  |  |
Total assets as of current period | 3,233,175 |  | 3,233,175 |  |  | $ 2,975,491 |  |  |
Operating Segments [Member] | Ionis Core [Member] | Commercial Revenue [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 83,618 | 77,956 | 220,350 | 177,175 |  |  |  |  |
Operating Segments [Member] | Ionis Core [Member] | SPINRAZA Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 81,672 | 70,010 | 211,884 | 167,743 |  |  |  |  |
Operating Segments [Member] | Ionis Core [Member] | Product Sales, Net [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 0 |  | 0 |  |  |  |  |  |
Operating Segments [Member] | Ionis Core [Member] | Licensing and Other Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 1,946 | 7,946 | 8,466 | 9,432 |  |  |  |  |
Operating Segments [Member] | Ionis Core [Member] | R&D Revenue Under Collaborative Agreements [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 69,165 | 100,105 | 294,512 | 232,850 |  |  |  |  |
Operating Segments [Member] | Akcea Therapeutics [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 20,624 | 19,241 | 211,063 | 54,670 |  |  |  |  |
Total operating expenses | 53,215 | 84,249 | 256,152 | 213,428 |  |  |  |  |
Income (loss) from operations | (32,591) | (65,008) | (45,089) | (158,758) |  |  |  |  |
Total assets as of current period | 383,167 |  | 383,167 |  |  | 365,261 |  |  |
Operating Segments [Member] | Akcea Therapeutics [Member] | Commercial Revenue [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 12,081 | 12,000 | 34,735 | 12,000 |  |  |  |  |
Operating Segments [Member] | Akcea Therapeutics [Member] | SPINRAZA Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 0 | 0 | 0 | 0 |  |  |  |  |
Operating Segments [Member] | Akcea Therapeutics [Member] | Product Sales, Net [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 11,945 |  | 28,563 |  |  |  |  |  |
Operating Segments [Member] | Akcea Therapeutics [Member] | Licensing and Other Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 136 | 12,000 | 6,172 | 12,000 |  |  |  |  |
Operating Segments [Member] | Akcea Therapeutics [Member] | R&D Revenue Under Collaborative Agreements [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 8,543 | 7,241 | 176,328 | 42,670 |  |  |  |  |
Elimination of Intercompany Activity [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | (5,515) | (51,907) | (97,007) | (57,136) |  |  |  |  |
Total operating expenses | (6,993) | (7,946) | (87,900) | (12,796) |  |  |  |  |
Income (loss) from operations | 1,478 | (43,961) | (9,107) | (44,340) |  |  |  |  |
Total assets as of current period | (721,353) |  | (721,353) |  |  | $ (672,968) |  |  |
Elimination of Intercompany Activity [Member] | Commercial Revenue [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 0 | (7,200) | (3,000) | (7,200) |  |  |  |  |
Elimination of Intercompany Activity [Member] | SPINRAZA Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 0 | 0 | 0 | 0 |  |  |  |  |
Elimination of Intercompany Activity [Member] | Product Sales, Net [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 0 |  | 0 |  |  |  |  |  |
Elimination of Intercompany Activity [Member] | Licensing and Other Royalties [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | 0 | (7,200) | (3,000) | (7,200) |  |  |  |  |
Elimination of Intercompany Activity [Member] | R&D Revenue Under Collaborative Agreements [Member] |  |  |  |  |  |  |  |  |
Segment Information [Abstract] |  |  |  |  |  |  |  |  |
Revenue | $ (5,515) | $ (44,707) | $ (94,007) | $ (49,936) |  |  |  |  |

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total costs of sales and operating expenses for the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
Name: | us-gaap_CostsAndExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The parent entity's interest in net assets of the subsidiary, expressed as a percentage. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByParent
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References No definition available. + Details
Name: | us-gaap_NumberOfReportableSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130543-203045 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

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

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

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

X
- Details
Name: | srt_OwnershipAxis=ions_AkceaTherapeuticsIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=ions_IonisCoreMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=ions_AkceaTherapeuticsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ConsolidationItemsAxis=us-gaap_IntersegmentEliminationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |