XML 65 R55.htm IDEA: XBRL DOCUMENT
v3.24.2

FAIR VALUE MEASUREMENTS - Schedule of Fair Value (Details) - USD ($) $ in Thousands | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Fair value measurements |  |
Equity securities | $ 2,331 | $ 3,841
Non-marketable securities | 1,057 | 7,650
Contingent consideration | 277,921 | 288,657
Contingent consideration | (19,000) |
Fair Value, Recurring |  |
Fair value measurements |  |
Restricted cash (1) | 5,837 | 4,297
Equity securities | 2,331 | 3,841
Non-marketable securities | 1,057 | 7,650
Contingent consideration |  | 288,657
Contingent consideration | (277,921) |
Total | 675,755 | 500,934
Fair Value, Recurring | Corporate bonds |  |
Fair value measurements |  |
Estimated Fair Value | 203,288 | 55,828
Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Estimated Fair Value | 4,943 | 20,984
Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Estimated Fair Value | 118,626 | 56,716
Fair Value, Recurring | Asset backed securities |  |
Fair value measurements |  |
Estimated Fair Value | 87,414 | 34,897
Fair Value, Recurring | Cash and money market |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 519,836 | 530,100
Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 10,344 | 3,035
Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Cash and cash equivalents, fair value |  | 72,243
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring |  |
Fair value measurements |  |
Restricted cash (1) | 5,837 | 4,297
Equity securities | 2,331 | 3,841
Non-marketable securities | 0 | 0
Contingent consideration |  | 0
Contingent consideration | 0 |
Total | 528,004 | 538,238
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Corporate bonds |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Asset backed securities |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Cash and money market |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 519,836 | 530,100
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 0 | 0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Cash and cash equivalents, fair value |  | 0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring |  |
Fair value measurements |  |
Restricted cash (1) | 0 | 0
Equity securities | 0 | 0
Non-marketable securities | 0 | 0
Contingent consideration |  | 0
Contingent consideration | 0 |
Total | 424,615 | 243,703
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Corporate bonds |  |
Fair value measurements |  |
Estimated Fair Value | 203,288 | 55,828
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Estimated Fair Value | 4,943 | 20,984
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Estimated Fair Value | 118,626 | 56,716
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Asset backed securities |  |
Fair value measurements |  |
Estimated Fair Value | 87,414 | 34,897
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Cash and money market |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 0 | 0
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 10,344 | 3,035
Significant Other Observable Inputs (Level 2) | Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Cash and cash equivalents, fair value |  | 72,243
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring |  |
Fair value measurements |  |
Restricted cash (1) | 0 | 0
Equity securities | 0 | 0
Non-marketable securities | 1,057 | 7,650
Contingent consideration |  | 288,657
Contingent consideration | (277,921) |
Total | (276,864) | (281,007)
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Corporate bonds |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Asset backed securities |  |
Fair value measurements |  |
Estimated Fair Value | 0 | 0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Cash and money market |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | 0 | 0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | U.S. government agency securities |  |
Fair value measurements |  |
Cash and cash equivalents, fair value | $ 0 | 0
Significant Unobservable Inputs (Level 3) | Fair Value, Recurring | Commercial paper |  |
Fair value measurements |  |
Cash and cash equivalents, fair value |  | $ 0

X
- Definition Restricted Cash, Fair Value Disclosure + References No definition available. + Details
Name: | exas_RestrictedCashFairValueDisclosure
Namespace Prefix: | exas_
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/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 103 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-103 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481830/320-10-45-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liability recognized arising from contingent consideration in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 35 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479613/805-30-35-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479668/805-30-25-6 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled within one year or the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 35 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479613/805-30-35-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479668/805-30-25-6 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482736/825-10-45-1A + Details
Name: | us-gaap_EquitySecuritiesFvNi
Namespace Prefix: | us-gaap_
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/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of asset after deduction of liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueNetAssetLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Value of the not readily marketable security or category which has been determined by management based upon fair value methods, including pricing of similar securities and valuation techniques and is included in the schedule of financial condition or the balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 940 -SubTopic 820 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1 + Details
Name: | us-gaap_SecurityOwnedNotReadilyMarketableFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

X
- Details
Name: | us-gaap_CashAndCashEquivalentsAxis=us-gaap_MoneyMarketFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_CashAndCashEquivalentsAxis=us-gaap_CommercialPaperMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |