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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Revenue: |  |  |
Revenue | $ 1,122,599 | $ 599,674 | $ 514,179
Expenses: |  |  |
Cost of products sold | 4,384 | 1,820 | 0
Research, development and patent | 465,688 | 414,604 | 374,644
Selling, general and administrative | 286,644 | 244,622 | 108,488
Total operating expenses | 756,716 | 661,046 | 483,132
Income (loss) from operations | 365,883 | (61,372) | 31,047
Other income (expense): |  |  |
Investment income | 52,205 | 30,187 | 8,179
Interest expense | (48,768) | (44,789) | (44,752)
Loss on extinguishment of financing liability for leased facility | 0 | 0 | (7,689)
Loss on early retirement of debt | (21,865) | 0 | 0
Other expenses | (686) | (182) | (3,548)
Income (loss) before income tax benefit (expense) | 346,769 | (76,156) | (16,763)
Income tax benefit (expense) | (43,507) | 291,141 | 5,980
Net income (loss) | 303,262 | 214,985 | (10,783)
Net (income) loss attributable to noncontrolling interest in Akcea Therapeutics, Inc. | (9,116) | 58,756 | 11,129
Net income attributable to Ionis Pharmaceuticals, Inc. common stockholders | $ 294,146 | $ 273,741 | $ 346
Basic net income per share (in dollars per share) | $ 2.12 | $ 2.09 | $ 0.15
Shares used in computing basic net income per share (in shares) | 139,998 | 132,320 | 124,016
Diluted net income per share (in dollars per share) | $ 2.08 | $ 2.07 | $ 0.15
Shares used in computing diluted net income per share (in shares) | 142,872 | 134,056 | 126,098
Commercial Revenue [Member] |  |  |
Revenue: |  |  |
Revenue | $ 352,450 | $ 254,922 | $ 120,014
SPINRAZA Royalties [Member] |  |  |
Revenue: |  |  |
Revenue | 292,992 | 237,930 | 112,540
Product Sales, Net [Member] |  |  |
Revenue: |  |  |
Revenue | 42,253 | 2,237 | 0
Licensing and Other Royalty Revenue [Member] |  |  |
Revenue: |  |  |
Revenue | 17,205 | 14,755 | 7,474
Research and Development Revenue Under Collaborative Agreements [Member] |  |  |
Revenue: |  |  |
Revenue | $ 770,149 | $ 344,752 | $ 394,165

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- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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