XML 97 R87.htm IDEA: XBRL DOCUMENT v3.21.2

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - Asset Acquisitions Textual (Details) - USD ($) $ in Thousands, shares in Millions			1 Months Ended
	Jun. 23, 2021	Jan. 11, 2021	Jan. 31, 2021	May 03, 2021
PFS Genomics
Business Acquisition [Line Items]
Percent of equity acquired	10.00%			90.00%
Total purchase price	$ 33,569
Equity interest in acquiree after subsequent acquisition	100.00%
TARDIS Technology
Business Acquisition [Line Items]
Asset acquisition, consideration transferred		$ 52,300
Payments to acquire productive assets		$ 25,000
Payments to acquire productive assets (in shares)		0.2
Stock issued to acquire productive assets, value		$ 27,300
Sales Milestone Range One | TARDIS Technology
Business Acquisition [Line Items]
Payments contingent on milestones		10,000
Collaborative arrangement sales milestone amount			$ 100,000
Sales Milestone Range Two | TARDIS Technology
Business Acquisition [Line Items]
Payments contingent on milestones		$ 35,000
Collaborative arrangement sales milestone amount			$ 250,000

X

- Definition

Asset Acquisition Consideration Transferred Equity Interest Issued And Issuable, Shares

+ References

No definition available.

+ Details

Name:	exas_AssetAcquisitionConsiderationTransferredEquityInterestIssuedAndIssuableShares
Namespace Prefix:	exas_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the amount of net sales of a licensed product considered as a milestone under the collaborative arrangement.

+ References

No definition available.

+ Details

Name:	exas_CollaborativeArrangementsSalesMilestoneAmount
Namespace Prefix:	exas_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Represents potential future payments still contingent upon achievement of milestones under a collaborative arrangement.

+ References

No definition available.

+ Details

Name:	exas_PaymentsContingentOnMilestonesPayable
Namespace Prefix:	exas_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 30
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123362884&loc=d3e9215-128498

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 55
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6829253&loc=SL6831962-166255

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123385561&loc=d3e9135-128495

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 30
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123362884&loc=d3e9212-128498

+ Details

Name:	us-gaap_AssetAcquisitionConsiderationTransferred
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of acquirer's equity interest issued and issuable as part of consideration transferred in asset acquisition.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 30
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123362884&loc=d3e9215-128498

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 30
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123362884&loc=d3e9212-128498

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123385561&loc=d3e9135-128495

+ Details

Name:	us-gaap_AssetAcquisitionConsiderationTransferredEquityInterestIssuedAndIssuable
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

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:	us-gaap_BusinessAcquisitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 30
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 30
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477

+ Details

Name:	us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Percentage of voting equity interests acquired in a business combination achieved in stages, including equity interests in the acquiree held by the acquirer immediately before the acquisition date and acquired at the acquisition date.

+ References

No definition available.

+ Details

Name:	us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Percentage of equity in the acquiree held by the acquirer immediately before the acquisition date in a business combination.

+ References

No definition available.

+ Details

Name:	us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 30
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123362884&loc=d3e9212-128498

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 30
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=123362884&loc=d3e9215-128498

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 50
-Section 25
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123385561&loc=d3e9135-128495

+ Details

Name:	us-gaap_PaymentsToAcquireProductiveAssets
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=exas_PFSGenomicsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_AssetAcquisitionAxis=exas_TARDISTechnologyMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	exas_CollaborativeArrangementsSalesMilestoneAxis=exas_SalesMilestoneRangeOneMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	exas_CollaborativeArrangementsSalesMilestoneAxis=exas_SalesMilestoneRangeTwoMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: