XML 46 R35.htm IDEA: XBRL DOCUMENT
v3.22.2

Investments, Summary of Investments (Details) $ in Thousands | 6 Months Ended |
--- | --- | ---
Jun. 30, 2022 USD ($) Company | Dec. 31, 2021 USD ($)
Ownership Interests in Private and Public Companies [Abstract] |  |  |
Number of private companies in which there is an equity ownership interest of less than 20% | Company |  | 8 |
Number of public companies in which there is an equity ownership interest of less than 20% | Company |  | 3 |
Available-for-sale Securities with Maturity of One Year or Less [Abstract] |  |  |
Amortized cost |  | $ 1,032,687 | $ 612,557
Gross unrealized gains |  | 39 | 792
Gross unrealized losses |  | (7,088) | (345)
Estimated fair value |  | 1,025,638 | 613,004
Available-for-sale Securities with Maturity of More Than One Year [Abstract] |  |  |
Amortized cost |  | 514,406 | 638,615
Gross unrealized gains |  | 64 | 471
Gross unrealized losses |  | (16,841) | (3,966)
Estimated fair value |  | 497,629 | 635,120
Available-for-sale Securities [Abstract] |  |  |
Amortized cost |  | 1,547,093 | 1,251,172
Gross unrealized gains |  | 103 | 1,263
Gross unrealized losses |  | (23,929) | (4,311)
Estimated fair value |  | 1,523,267 | 1,248,124
Equity Securities [Abstract] |  |  |
Amortized cost |  | 35,012 | 27,512
Gross unrealized gains |  | 17,257 | 23,852
Gross unrealized losses |  | (7,159) | (837)
Estimated fair value |  | 45,110 | 50,527
Available-for-sale and Equity Securities [Abstract] |  |  |
Amortized cost |  | 1,582,105 | 1,278,684
Gross unrealized gains |  | 17,360 | 25,115
Gross unrealized losses |  | (31,088) | (5,148)
Estimated fair value |  | 1,568,377 | 1,298,651
Corporate Debt Securities [Member] |  |  |
Available-for-sale Securities with Maturity of One Year or Less [Abstract] |  |  |
Amortized cost | [1] | 481,866 | 383,870
Gross unrealized gains |  | 4 | 728
Gross unrealized losses |  | (3,749) | (226)
Estimated fair value |  | 478,121 | 384,372
Available-for-sale Securities with Maturity of More Than One Year [Abstract] |  |  |
Amortized cost |  | 294,276 | 382,000
Gross unrealized gains |  | 1 | 331
Gross unrealized losses |  | (11,542) | (2,644)
Estimated fair value |  | 282,735 | 379,687
Debt Securities Issued by U.S. Government Agencies [Member] |  |  |
Available-for-sale Securities with Maturity of One Year or Less [Abstract] |  |  |
Amortized cost |  | 55,207 | 48,493
Gross unrealized gains |  | 0 | 19
Gross unrealized losses |  | (927) | (18)
Estimated fair value |  | 54,280 | 48,494
Available-for-sale Securities with Maturity of More Than One Year [Abstract] |  |  |
Amortized cost |  | 35,545 | 72,935
Gross unrealized gains |  | 0 | 0
Gross unrealized losses |  | (1,451) | (561)
Estimated fair value |  | 34,094 | 72,374
Debt Securities Issued by the U.S. Treasury [Member] |  |  |
Available-for-sale Securities with Maturity of One Year or Less [Abstract] |  |  |
Amortized cost | [1] | 340,480 | 45,424
Gross unrealized gains |  | 34 | 0
Gross unrealized losses |  | (1,829) | (64)
Estimated fair value |  | 338,685 | 45,360
Available-for-sale Securities with Maturity of More Than One Year [Abstract] |  |  |
Amortized cost |  | 158,476 | 137,635
Gross unrealized gains |  | 61 | 139
Gross unrealized losses |  | (3,100) | (500)
Estimated fair value |  | 155,437 | 137,274
Debt Securities Issued by States of the U.S. and Political Subdivisions of the States [Member] |  |  |
Available-for-sale Securities with Maturity of One Year or Less [Abstract] |  |  |
Amortized cost |  | 148,750 | 134,770
Gross unrealized gains |  | 1 | 45
Gross unrealized losses |  | (493) | (37)
Estimated fair value |  | 148,258 | 134,778
Available-for-sale Securities with Maturity of More Than One Year [Abstract] |  |  |
Amortized cost |  | 26,109 | 39,909
Gross unrealized gains |  | 2 | 1
Gross unrealized losses |  | (748) | (224)
Estimated fair value |  | 25,363 | 39,686
Other Municipal Debt Securities [Member] |  |  |
Available-for-sale Securities with Maturity of One Year or Less [Abstract] |  |  |
Amortized cost |  | 6,384 |
Gross unrealized gains |  | 0 |
Gross unrealized losses |  | (90) |
Estimated fair value |  | 6,294 |
Available-for-sale Securities with Maturity of More Than One Year [Abstract] |  |  |
Amortized cost |  |  | 6,136
Gross unrealized gains |  |  | 0
Gross unrealized losses |  |  | (37)
Estimated fair value |  |  | 6,099
Publicly Traded Equity Securities [Member] |  |  |
Equity Securities [Abstract] |  |  |
Amortized cost | [2] | 11,897 | 11,897
Gross unrealized gains |  | 0 | 7,145
Gross unrealized losses |  | (7,159) | (837)
Estimated fair value |  | 4,738 | 18,205
Available-for-sale and Equity Securities [Abstract] |  |  |
Unrealized loss on equity investment |  | (13,500) |
Privately Held Equity Securities [Member] |  |  |
Equity Securities [Abstract] |  |  |
Amortized cost | [3] | 23,115 | 15,615
Gross unrealized gains |  | 17,257 | 16,707
Gross unrealized losses |  | 0 | 0
Estimated fair value |  | $ 40,372 | $ 32,322
[1] | Includes investments classified as cash equivalents on our condensed consolidated balance sheet.
[2] | Our equity securities included in other current assets consisted of our investments in publicly traded companies. We recognize publicly traded equity securities at fair value. In the six months ended June 30, 2022, we recognized a $13.5 million unrealized loss in our condensed consolidated statement of operations related to a decrease in the fair value of our investments in publicly traded companies.
[3] | Our equity securities included in deposits and other assets consisted of our investments in privately held companies. We recognize our private company equity securities at cost minus impairments, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment of the same issuer.

X
- Definition Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current. + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainBeforeTaxCurrent
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as noncurrent. + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainBeforeTaxNoncurrent
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, before tax, of unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current. + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedLossBeforeTaxCurrent
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before tax, of unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as noncurrent. + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedLossBeforeTaxNoncurrent
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total of (1) investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and (2) amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAndEquitySecuritiesFvNi
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total of (1) amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and (2) cost of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAndEquitySecuritiesFvNiCost
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total of (1) unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and (2) unrealized gain on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAndEquitySecuritiesFvNiGrossUnrealizedGain
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total of (1) unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale) and (2) unrealized loss on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | ions_DebtSecuritiesAvailableForSaleAndEquitySecuritiesFvNiGrossUnrealizedLoss
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Accumulated amount of unrealized gain on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | ions_EquitySecuritiesFvNiAccumulatedGrossUnrealizedGain
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Accumulated amount of unrealized loss on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
Name: | ions_EquitySecuritiesFvNiAccumulatedGrossUnrealizedLoss
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of privately-held companies, in which the entity has an equity ownership interest of less than 20%, with which it conducts business. These are accounted for under the cost method. + References No definition available. + Details
Name: | ions_NumberOfPrivatelyHeldCompaniesInWhichEntityHasEquityInvestment
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of publicly-held companies, in which the entity has an equity ownership interest of less than 20%, with which it conducts business. These are accounted for at fair value. + References No definition available. + Details
Name: | ions_NumberOfPubliclyHeldCompaniesInWhichEntityHasEquityInvestment
Namespace Prefix: | ions_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, before tax, of unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=124260329&loc=d3e26610-111562 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=124260329&loc=d3e26626-111562 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=124260329&loc=d3e26626-111562 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecuritiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleAmortizedCostCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27161-111563 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleAmortizedCostNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

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

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

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=123594786&loc=SL75136599-209740 + Details
Name: | us-gaap_EquitySecuritiesFvNi
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Cost of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). Excludes equity method investment and investment in equity security without readily determinable fair value. + References No definition available. + Details
Name: | us-gaap_EquitySecuritiesFvNiCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrealized loss on investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 321 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123583765&loc=SL75117546-209714 + Details
Name: | us-gaap_EquitySecuritiesFvNiUnrealizedLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

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

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USStatesAndPoliticalSubdivisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_OtherDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ions_EquitySecuritiesPubliclyTradedCompaniesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ions_EquitySecuritiesPrivateCompaniesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |