XML 59 R68.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Details 2) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2012 | Jun. 30, 2012 | Mar. 31, 2012 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract] |  |  |  |  |  |  |  |  |  |  |
Amounts computed at statutory federal rate |  |  |  |  |  |  |  |  | $ (3,131) | $ 1,317 | $ 1,204
State taxes net of federal benefit |  |  |  |  |  |  |  |  | (293) | 196 | (2)
Meals & entertainment |  |  |  |  |  |  |  |  | (10) | (8) | (9)
Acquisition related transaction costs |  |  |  |  |  |  |  |  | 0 | 0 | (37)
Imputed interest |  |  |  |  |  |  |  |  | (285) | (259) | (255)
CVRs |  |  |  |  |  |  |  |  | (2,027) | 695 | (601)
Stock-based compensation |  |  |  |  |  |  |  |  | 556 | 581 | (597)
Expired NOLs |  |  |  |  |  |  |  |  | 0 | (6,847) | (678)
Expired research and development credits |  |  |  |  |  |  |  |  | 641 | (1,984) | (1,200)
R&D credit study |  |  |  |  |  |  |  |  | 3,940 | 0 | 0
Change in uncertain tax positions |  |  |  |  |  |  |  |  | (364) | 830 | 0
Rate change for changes in state law |  |  |  |  |  |  |  |  | (901) | (3,388) | 0
Increase in deferred tax assets from completion of 382 analysis |  |  |  |  |  |  |  |  | (786) | 53,257 | 0
Change in valuation allowance |  |  |  |  |  |  |  |  | 3,509 | (41,768) | 15,486
Other |  |  |  |  |  |  |  |  | (1,223) | (1,431) | (41)
Income tax expense from continuing operations | $ (138) | $ (60) | $ (110) | $ (66) | $ 1,636 | $ (142) | $ (338) | $ 35 | $ (374) | $ 1,191 | $ 13,270

X
- Definition Effective Income Tax Rate Reconciliation, Research And Development Credit Study + References No definition available. + Details
Name: | lgnd_EffectiveIncomeTaxRateReconciliationResearchAndDevelopmentCreditStudy
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Change in Deferred Tax Asset From 382 Analysis + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationChangeInDeferredTaxAssetFrom382Analysis
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Change in Uncertain Tax Positions + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationChangeInUncertainTaxPositions
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Contingent Value Rights + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationContingentValueRights
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Expired Net Operating Loss + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationExpiredNetOperatingLoss
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Expired Tax Credits, Research + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationExpiredTaxCreditsResearch
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Nondeductible Expense, Acquisition Related Transaction Costs + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedTransactionCosts
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Income Tax Reconciliation, Nondeductible Expense, Inputed Interest + References No definition available. + Details
Name: | lgnd_IncomeTaxReconciliationNondeductibleExpenseInputedInterest
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32123-109318 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32059-109318 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 2 -Article 4 + Details
Name: | us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible meals and entertainment expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible equity-based compensation costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationOtherAdjustments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 1 -Article 4 + Details
Name: | us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration