XML 116 R102.htm IDEA: XBRL DOCUMENT
v3.24.0.1

BUSINESS COMBINATIONS AND ASSET ACQUISITIONS - Purchase Price Allocated to the Underlying Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands | Sep. 12, 2023 | May 02, 2022 | Dec. 31, 2021 | Jun. 23, 2021 | Apr. 14, 2021 | Jan. 05, 2021 | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | --- | --- | --- | --- | --- | --- | ---
Acquisition |  |  |  |  |  |  |  |
Goodwill |  |  | $ 2,335,172 |  |  |  | $ 2,367,120 | $ 2,346,040
Customer relationships |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Weighted Average Remaining Life (Years) |  |  |  |  |  |  | 7 years | 8 years
Trade name |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Weighted Average Remaining Life (Years) |  |  |  |  |  |  | 11 years 7 months 6 days | 12 years 6 months
Developed Technology Rights [Member] |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Weighted Average Remaining Life (Years) |  |  |  |  |  |  | 7 years 3 months 18 days | 7 years 9 months 18 days
OmicEra |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Net operating assets |  | $ 2,586 |  |  |  |  |  |
Developed technology |  | 10,000 |  |  |  |  |  |
Total identifiable assets acquired |  | 12,586 |  |  |  |  |  |
Net identifiable assets acquired |  | 8,599 |  |  |  |  |  |
Goodwill |  | 10,809 |  |  |  |  |  |
Net assets acquired |  | 19,408 |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities |  | (3,987) |  |  |  |  |  |
Total purchase price |  | $ 19,408 |  |  |  |  |  |
PreventionGenetics |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Total purchase price |  |  | $ 185,381 |  |  |  |  |
Ashion Analytics |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Total purchase price |  |  |  |  | $ 109,999 |  |  |
Thrive |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Total purchase price |  |  |  |  |  | $ 2,187,054 |  |
PFS Genomics |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Total purchase price |  |  |  | $ 33,600 |  |  |  |
Resolution Bioscience |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Net operating assets | $ 14,663 |  |  |  |  |  |  |
Developed technology | 26,000 |  |  |  |  |  |  |
Total identifiable assets acquired | 40,663 |  |  |  |  |  |  |
Net identifiable assets acquired | 33,511 |  |  |  |  |  |  |
Goodwill | 20,691 |  |  |  |  |  |  |
Net assets acquired | 54,202 |  |  |  |  |  |  |
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities | (7,152) |  |  |  |  |  |  |
Total purchase price | 54,202 |  |  |  |  |  |  |
Resolution Bioscience | Developed Technology Rights [Member] |  |  |  |  |  |  |  |
Acquisition |  |  |  |  |  |  |  |
Developed technology | $ 26,000 |  |  |  |  |  |  |
Weighted Average Remaining Life (Years) | 17 years |  |  |  |  |  |  |

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net Operating Assets + References No definition available. + Details
Name: | exas_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNetOperatingAssets
Namespace Prefix: | exas_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-5 + 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 -Name Accounting Standards Codification -Section 30 -Paragraph 8 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479637/805-30-30-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 7 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479637/805-30-30-7 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of assets acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liabilities assumed at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_DevelopedTechnologyRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=exas_OmicEraMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=exas_PreventionGeneticsLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=exas_AshionAnalyticsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=exas_ThriveEarlierDetectionCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=exas_ResolutionBioscienceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |