XML 56 R43.htm IDEA: XBRL DOCUMENT
v3.23.1

Liability Related to Sale of Future Royalties (Details) - USD ($) $ in Thousands | 1 Months Ended | 3 Months Ended
--- | --- | ---
Jan. 31, 2023 | Mar. 31, 2023 | Mar. 31, 2022
Royalty Revenue Monetization [Abstract] |  |  |
Transaction costs |  | $ 10,434 | $ 0
Proceeds from sale of future royalties |  | 500,000 | 0
Interest expense related to sale of future royalties |  | 15,363 | $ 0
Net liability related to sale of future royalties |  | 505,081 |
Royalty Purchase Agreement [Member] |  |  |
Royalty Revenue Monetization [Abstract] |  |  |
Upfront payment received | $ 500,000 |  |
Maximum amount of payments receivable for additional milestones |  | $ 625,000 |
Effective interest rate |  | 13.50% |
Transaction costs |  | $ 10,400 |
Proceeds from sale of future royalties |  | 500,000 |
Interest expense related to sale of future royalties |  | 15,363 |
Liability related to sale of future royalties as of |  | 515,363 |
Net issuance costs related to sale of future royalties |  | (10,282) |
Net liability related to sale of future royalties |  | 505,081 |
Royalty Purchase Agreement [Member] | SPINRAZA [Member] |  |  |
Royalty Revenue Monetization [Abstract] |  |  |
Maximum amount of annual sales on which royalty payments are paid |  | $ 1,500,000 |
Royalty Purchase Agreement [Member] | SPINRAZA [Member] | Minimum [Member] |  |  |
Royalty Revenue Monetization [Abstract] |  |  |
Percentage of royalty payments paid on annual sales of medicine |  | 25.00% |
Maximum royalty payments made before royalty interest reverts back |  | $ 475,000 |
Royalty Purchase Agreement [Member] | SPINRAZA [Member] | Maximum [Member] |  |  |
Royalty Revenue Monetization [Abstract] |  |  |
Percentage of royalty payments paid on annual sales of medicine |  | 45.00% |
Maximum royalty payments made before royalty interest reverts back |  | $ 550,000 |
Royalty Purchase Agreement [Member] | Pelacarsen [Member] |  |  |
Royalty Revenue Monetization [Abstract] |  |  |
Percentage of royalty payments paid on annual sales of medicine |  | 25.00% |

X
- Definition Amount of interest expense using the effective interest rate method related to the sale of future royalties. + References No definition available. + Details
Name: | ions_InterestExpenseRelatedToSaleOfFutureRoyalties
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, before accumulated amortization, of the liability related to the sale of future royalties, pursuant to a royalty purchase agreement, that the Company is entitled to receive under collaboration agreements with Biogen and Novartis. The balance will be amortized over the estimated life of the arrangement using the effective interest rate method. + References No definition available. + Details
Name: | ions_LiabilityRelatedToSaleOfFutureRoyaltiesGross
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after accumulated amortization, of the unamortized liability related to the sale of future royalties, pursuant to a royalty purchase agreement, that the Company is entitled to receive under collaboration agreements with Biogen and Novartis. The balance will be amortized over the estimated life of the arrangement using the effective interest rate method. + References No definition available. + Details
Name: | ions_LiabilityRelatedToSaleOfFutureRoyaltiesNet
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The maximum amount of annual sales on which royalty payments are paid under the royalty purchase agreement. + References No definition available. + Details
Name: | ions_MaximumAmountOfAnnualSalesOnWhichRoyaltyPaymentsArePaid
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The maximum amount of payments receivable for additional milestones under the royalty purchase agreement. + References No definition available. + Details
Name: | ions_MaximumAmountOfPaymentsReceivableForAdditionalMilestones
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Maximum royalty payments under the royalty purchase agreement made before royalty interest reverts back to the Company. + References No definition available. + Details
Name: | ions_MaximumRoyaltyPaymentsMadeBeforeRoyaltyInterestRevertsBack
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The cash outflow paid to third parties for transaction costs in connection with a monetization transaction of future SPINRAZA and pelacarsen royalties the Company is entitled to under collaboration and licensing agreements. + References No definition available. + Details
Name: | ions_PaymentsForTransactionCostsRelatedToSaleOfFutureRoyalties
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The percentage of royalty payments paid on annual sales of medicine. + References No definition available. + Details
Name: | ions_PercentageOfRoyaltyPaymentsPaidOnAnnualSalesOfMedicine
Namespace Prefix: | ions_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash inflow from the sale of future royalties under a royalty purchase agreement. + References No definition available. + Details
Name: | ions_ProceedsFromSaleOfFutureRoyalties
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition The amount of upfront payments received during the period under the royalty purchase agreement. + References No definition available. + Details
Name: | ions_UpfrontRoyaltyPaymentReceived
Namespace Prefix: | ions_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123466204&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateEffectivePercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount, after accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 1D -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399 + Details
Name: | us-gaap_DeferredFinanceCostsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=ions_RoyaltyPurchaseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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