XML 55 R26.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Basis of Presentation (Investment Categories) (Details) (USD $) In Thousands, unless otherwise specified | Mar. 31, 2014 | Dec. 31, 2013
--- | --- | ---
Summary of investment categories |  |
Cost | $ 2,673 | $ 2,767
Gross unrealized gains | 10,943 | 2,914
Gross unrealized losses | 0 | 0
Estimated fair value | 13,616 | 5,681
Short-term investments |  |
Summary of investment categories |  |
Cost | 1,332 | 1,426
Gross unrealized gains | 10,943 | 2,914
Gross unrealized losses | 0 | 0
Estimated fair value | 12,275 | 4,340
Certificates of deposit-restricted |  |
Summary of investment categories |  |
Cost | 1,341 | 1,341
Gross unrealized gains | 0 | 0
Gross unrealized losses | 0 | 0
Estimated fair value | $ 1,341 | $ 1,341

X
- Definition Amount of accumulated pre-tax unrealized gains before deducting pre-tax unrealized losses on investments in available-for-sale securities impacting investments. + References No definition available. + Details
Name: | lgnd_AvailableForSaleDebtSecuritiesGrossUnrealizedGainAccumulatedInInvestments
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated pre-tax unrealized loss before deducting pre-tax unrealized gain on investments in available-for-sale securities impacting investments. + References No definition available. + Details
Name: | lgnd_AvailableForSaleSecuritiesGrossUnrealizedLossAccumulatedInInvestments
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This item represents the cost of debt securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + References No definition available. + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount of debt securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28360136&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26610-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -Subparagraph (b)-(g) -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant