XML 37 R23.htm IDEA: XBRL DOCUMENT
v3.21.2

Severance and Retention Costs (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2021
Akcea Merger [Member] |
Severance and Retention Costs [Abstract] |
Severance and Retention Costs | As a result of the Akcea Merger 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 Merger (in millions):
|  | Severance and Retention Expenses |
Total estimated expenses |  | $ | 27.2 |
Expenses incurred from inception to September 30, 2021 |  |  | 27.0 |
Remaining estimated expenses to be recognized through October 2021 |  | $ | 0.2 |
The following table summarizes our severance and retention expenses related to the Akcea Merger that we recognized during the three and nine months ended September 30, 2021 (in millions):
|  | Three Months Ended September 30, 2021 |  |  | Nine Months Ended September 30, 2021 |
Research, development and patent expenses |  | $ | 1.3 |  |  | $ | 5.1 |
Selling, general and administrative expenses |  |  | 0.6 |  |  |  | 6.6 |
Total |  | $ | 1.9 |  |  | $ | 11.7 |
The following table summarizes the severance and retention reserve amounts related to the Akcea Merger that we included in accrued compensation for the period indicated (in millions):
|  | Nine Months Ended September 30, 2021 |
Beginning balance as of January 1, 2021 |  | $ | 14.7 |
Amounts expensed during the period |  |  | 13.5 |
Reserve adjustments during the period |  |  | (1.8 | )
Net amount expensed during the period |  |  | 11.7 |
Amounts paid during the period |  |  | (20.6 | )
Ending balance as of September 30, 2021 |  | $ | 5.8 |
Restructured European Operations [Member] |
Severance and Retention Costs [Abstract] |
Severance and Retention Costs | In December 2020, we entered into a distribution agreement with Sobi for TEGSEDI and WAYLIVRA in Europe. As a result, we restructured our European Operations, or Restructured European Operations. In the fourth quarter of 2020, we began recognizing severance and retention expenses related to our Restructured European Operations. 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 |  | $ | 14.2 |
Expenses incurred from inception to September 30, 2021 |  |  | 14.0 |
Remaining estimated expenses to be recognized through October 2021 |  | $ | 0.2 |
The following table summarizes the severance and retention expenses related to our Restructured European Operations that we recognized during the three and nine months ended September 30, 2021 (in millions):
|  | Three Months Ended September 30, 2021 |  |  | Nine Months Ended September 30, 2021 |
Research, development and patent expenses |  | $ | 0.5 |  |  | $ | 0.6 |
Selling, general and administrative expenses |  |  | 0.1 |  |  |  | 1.1 |
Total |  | $ | 0.6 |  |  | $ | 1.7 |
The following table summarizes the severance and retention reserve amounts related to our Restructured European Operations that we included in accrued compensation for the period indicated (in millions):
|  | Nine Months Ended September 30, 2021 |
Beginning balance as of January 1, 2021 |  | $ | 12.4 |
Amounts expensed during the period |  |  | 2.5 |
Reserve adjustments during the period |  |  | (0.8 | )
Net amount expensed during the period |  |  | 1.7 |
Amounts paid during the period |  |  | (13.4 | )
Ending balance as of September 30, 2021 |  | $ | 0.7 |
Restructured North American TEGSEDI Operations [Member] |
Severance and Retention Costs [Abstract] |
Severance and Retention Costs | The following table summarizes the severance expenses related to our Restructured North American TEGSEDI Operations that we recognized during the second quarter of 2021 (in millions):
|  | Three Months Ended June 30, 2021 |
Research, development and patent expenses |  | $ | 2.3 |
Selling, general and administrative expenses |  |  | 7.1 |
Total |  | $ | 9.4 |
The following table summarizes the severance reserve amounts related to our Restructured North American TEGSEDI Operations that we included in accrued compensation for the period indicated (in millions):
|  | Nine Months Ended September 30, 2021 |
Beginning balance as of January 1, 2021 |  | $ | — |
Amounts expensed during the period |  |  | 9.4 |
Amounts paid during the period |  |  | (9.2 | )
Ending balance as of September 30, 2021 |  | $ | 0.2 |

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | ions_SeveranceAndRetentionCostsLineItems
Namespace Prefix: | ions_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=ions_AkceaAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=ions_RestructuredEuropeanOperationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=ions_RestructuredNorthAmericanTegsediOperationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |