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Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 2014
Segment Reporting [Abstract] |
Summary of segment information | Segment information is as follows (in thousands):
Balance Sheet Data: | As of June 30, 2014
| Ligand |  | CyDex |  | Total
Total assets | $ | 32,577 |  |  | $ | 67,270 |  |  | $ | 99,847 |
| As of December 31, 2013
| Ligand |  | CyDex |  | Total
Total assets | $ | 38,408 |  |  | $ | 66,305 |  |  | $ | 104,713 |
Operating Data: | For the three months ended June 30, 2014
| Ligand |  | CyDex |  | Total
Net revenues from external customers | $ | 5,692 |  |  | $ | 4,916 |  |  | $ | 10,608 |
Depreciation and amortization expense | 68 |  |  | 601 |  |  | 669 |
Operating (loss) income | (867 | ) |  | 2,225 |  |  | 1,358 |
Interest expense, net | 181 |  |  | — |  |  | 181 |
Income tax expense from continuing operations | 45 |  |  | 2 |  |  | 47 |
| For the three months ended June 30, 2013
| Ligand |  | CyDex |  | Total
Net revenues from external customers | 3,820 |  |  | 5,760 |  |  | $ | 9,580 |
Depreciation and amortization expense | 59 |  |  | 610 |  |  | $ | 669 |
Write-off of in-process research and development | — |  |  | 480 |  |  | $ | 480 |
Operating (loss) income | (1,200 | ) |  | 2,714 |  |  | $ | 1,514 |
Interest expense, net | 453 |  |  | — |  |  | $ | 453 |
Income tax expense (benefit) from continuing operations | (145 | ) |  | 35 |  |  | $ | (110 | )
Gain on sale of Avinza Product Line before income taxes | 2,397 |  |  | — |  |  | $ | 2,397 |
| For the six months ended June 30, 2014
| Ligand |  | CyDex |  | Total
Net revenues from external customers | 12,483 |  |  | $ | 14,083 |  |  | $ | 26,566 |
Depreciation and amortization expense | 134 |  |  | 1,203 |  |  | 1,337 |
Operating (loss) income | (938 | ) |  | 7,396 |  |  | 6,458 |
Interest expense, net | 429 |  |  | — |  |  | 429 |
Income tax expense from continuing operations | 6 |  |  | — |  |  | 6 |
| For the six months ended June 30, 2013
| Ligand |  | CyDex |  | Total
Net revenues from external customers | $ | 10,057 |  |  | $ | 11,174 |  |  | $ | 21,231 |
Depreciation and amortization expense | 117 |  |  | 1,222 |  |  | 1,339 |
Write-off of in-process research and development | — |  |  | 480 |  |  | 480 |
Operating income | 198 |  |  | 5,249 |  |  | 5,447 |
Interest expense, net | 1,361 |  |  | — |  |  | 1,361 |
Income tax expense (benefit) from continuing operations | (205 | ) |  | 29 |  |  | (176 | )
Gain on sale of Avinza Product Line before income taxes | 2,588 |  |  | — |  |  | 2,588 |

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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=35741047&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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