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Severance and Retention Costs (Tables) | 3 Months Ended
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Mar. 31, 2021
Akcea Acquisition [Member] |
Severance and Retention Costs [Abstract] |
Severance and Retention Costs | As a result of the Akcea Acquisition in October 2020, we began recognizing severance and retention expenses in the fourth quarter of 2020. The following table summarizes our total estimated severance and retention expenses related to the Akcea Acquisition (in millions):
|  | Severance and Retention Expenses |
Total estimated expenses |  | $ | 28.5 |
Expenses incurred in the three months ended December 31, 2020 |  |  | 15.3 |
Expenses incurred in the three months ended March 31, 2021 |  |  | 5.4 |
Remaining estimated expenses to be recognized through October 2021 |  | $ | 7.8 |
The following table summarizes our severance and retention expenses related to the Akcea Acquisition that we recognized during the three months ended March 31, 2021 (in millions):
|  | Three Months Ended March 31, 2021 |
Research, development and patent expenses |  | $ | 2.5 |
Selling, general and administrative expenses |  |  | 2.9 |
Total |  | $ | 5.4 |
The following table summarizes the severance and retention reserve amounts related to the Akcea Acquisition that we included in accrued compensation for the period indicated (in millions):
|  | Three Months Ended March 31, 2021 |
Beginning balance |  | $ | 14.7 |
Amounts expensed during the period |  |  | 6.1 |
Reserve adjustments during the period |  |  | (0.7 | )
Net amount expensed during the period |  |  | 5.4 |
Amounts paid during the period |  |  | (9.0 | )
Ending balance |  | $ | 11.1 |
Restructured European Operations [Member] |
Severance and Retention Costs [Abstract] |
Severance and Retention Costs | As a result of restructuring our European operations, or Restructured European Operations, in December 2020, we began recognizing severance and retention expenses in the fourth quarter of 2020. The following table summarizes our total severance and retention expenses related to our Restructured European Operations (in millions):
|  | Severance and Retention Expenses |
Total estimated expenses |  | $ | 13.6 |
Expenses incurred in the three months ended December 31, 2020 |  |  | 12.5 |
Expenses incurred in the three months ended March 31, 2021 |  |  | 0.7 |
Remaining estimated expenses through October 2021 |  | $ | 0.4 |
The following table summarizes the severance and retention expenses related to our Restructured European Operations that we recognized during the three months ended March 31, 2021 (in millions):
|  | Three Months Ended March 31, 2021 |
Research, development and patent expenses |  | $ | 0.1 |
Selling, general and administrative expenses |  |  | 0.6 |
Total |  | $ | 0.7 |
The following table summarizes the severance and retention reserve amounts related to our Restructured European operations that we included in accrued compensation for the periods indicated (in millions):
|  | Three Months Ended March 31, 2021 |
Beginning balance |  | $ | 12.4 |
Amounts expensed during the period |  |  | 2.2 |
Reserve adjustments during the period |  |  | (1.5 | )
Net amount expensed during the period |  |  | 0.7 |
Amounts paid during the period |  |  | (11.9 | )
Ending balance |  | $ | 1.2 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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