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Segment Reporting (Tables) | 12 Months Ended
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Dec. 31, 2013
Segment Reporting [Abstract] |
Summary of segment information | The Company evaluates performance based on the operating profit (loss) of the respective business segments. The segment results may not represent actual results that would be expected if they were independent, stand-alone businesses. Segment information is as follows:
Balance Sheet Data: |  |  |  |  |
| As of December 31, 2013
| Ligand |  | CyDex |  | Total
Total Assets | $ | 38,408 |  |  | $ | 66,305 |  |  | $ | 104,713 |
| As of December 31, 2012
| Ligand |  | CyDex |  | Total
Total Assets | $ | 28,731 |  |  | $ | 75,529 |  |  | $ | 104,260 |
| For the year ended December 31, 2013
| Ligand |  | CyDex |  | Total
Net revenues from external customers | $ | 21,436 |  |  | $ | 27,537 |  |  | $ | 48,973 |
Operating income | 253 |  |  | 14,690 |  |  | 14,943 |
Depreciation and amortization expense | 233 |  |  | 2,430 |  |  | 2,663 |
Write-off of in-process research and development | — |  |  | 480 |  |  | 480 |
Income tax (expense) benefit from continuing operations | (419 | ) |  | 45 |  |  | (374 | )
Interest expense, net | 2,077 |  |  | — |  |  | 2,077 |
Gain on sale of Avinza Product Line before income taxes | 2,588 |  |  | — |  |  | 2,588 |
| For the year ended December 31, 2012
| Ligand |  | CyDex |  | Total
Net revenues from external customers | $ | 19,582 |  |  | $ | 11,806 |  |  | $ | 31,388 |
Operating (loss) income | (919 | ) |  | 1,112 |  |  | 193 |
Depreciation and amortization expense | 222 |  |  | 2,505 |  |  | 2,727 |
Interest expense, net | 2,924 |  |  | — |  |  | 2,924 |
Income tax benefit from continuing operations | 1,096 |  |  | 95 |  |  | 1,191 |
Gain on sale of Avinza | 3,656 |  |  | — |  |  | 3,656 |
Income tax expense from discontinuing operations | (1,509 | ) |  | — |  |  | (1,509 | )

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 + Details
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