XML 23 R50.htm IDEA: XBRL DOCUMENT v2.4.1.9

Lease Obligations (Details Textual) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating Leased Assets [Line Items]
Lease expiration year, Minimum	2014
Lease expiration year, Maximum	2019
Percentage of increase in annual base rent, Minimum	3.00%lgnd_OperatingLeasesOfLesseeContingentRentalsBasisSpreadOnVariableRateMinimum
Percentage of increase in annual base rent, Maximum	3.50%lgnd_OperatingLeasesOfLesseeContingentRentalsBasisSpreadOnVariableRateMaximum
Lease exit costs	$ 1,084,000us-gaap_BusinessExitCosts1	$ 560,000us-gaap_BusinessExitCosts1	$ 1,022,000us-gaap_BusinessExitCosts1
Rent expense, net sublease income	3,500,000us-gaap_OperatingLeasesRentExpenseNet	3,700,000us-gaap_OperatingLeasesRentExpenseNet
Adjustment for accretion and changes in lease assumptions	1,100,000lgnd_OperatingLeaseAdjustmentForAccretionAndChangesInLeaseAssumptions	600,000lgnd_OperatingLeaseAdjustmentForAccretionAndChangesInLeaseAssumptions	1,000,000lgnd_OperatingLeaseAdjustmentForAccretionAndChangesInLeaseAssumptions
Tenant improvement allowance	3,200,000us-gaap_TenantReimbursements
Rent expense	700,000us-gaap_LeaseAndRentalExpense	700,000us-gaap_LeaseAndRentalExpense	1,100,000us-gaap_LeaseAndRentalExpense
Deferred rent	327,000us-gaap_DeferredRentCreditNoncurrent	350,000us-gaap_DeferredRentCreditNoncurrent
Contract Termination
Operating Leased Assets [Line Items]
Lease exit costs	$ 3,300,000us-gaap_BusinessExitCosts1 / us-gaap_RestructuringCostAndReserveAxis = us-gaap_ContractTerminationMember	$ 5,900,000us-gaap_BusinessExitCosts1 / us-gaap_RestructuringCostAndReserveAxis = us-gaap_ContractTerminationMember

X

- Definition

Lease expiration year maximum.

+ References

No definition available.

+ Details

Name:	lgnd_LeaseExpirationYearMaximum
Namespace Prefix:	lgnd_
Data Type:	xbrli:gYearItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Lease expiration year, minimum.

+ References

No definition available.

+ Details

Name:	lgnd_LeaseExpirationYearMinimum
Namespace Prefix:	lgnd_
Data Type:	xbrli:gYearItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Operating Lease, Adjustment for Accretion and Changes in Lease Assumptions

+ References

No definition available.

+ Details

Name:	lgnd_OperatingLeaseAdjustmentForAccretionAndChangesInLeaseAssumptions
Namespace Prefix:	lgnd_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Operating leases of lessee contingent rentals basis spread on variable rate, maximum.

+ References

No definition available.

+ Details

Name:	lgnd_OperatingLeasesOfLesseeContingentRentalsBasisSpreadOnVariableRateMaximum
Namespace Prefix:	lgnd_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Operating leases of lessee contingent rentals basis spread on variable rate, minimum.

+ References

No definition available.

+ Details

Name:	lgnd_OperatingLeasesOfLesseeContingentRentalsBasisSpreadOnVariableRateMinimum
Namespace Prefix:	lgnd_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 5.P.4(b))

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 420

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 5.P.3)

-URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section P

-Subsection 3, 4

+ Details

Name:	us-gaap_BusinessExitCosts1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 25

-Paragraph 2

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=7501430&loc=d3e39927-112707



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.26(c))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

Name:	us-gaap_DeferredRentCreditNoncurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

+ References

No definition available.

+ Details

Name:	us-gaap_LeaseAndRentalExpense
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_OperatingLeasedAssetsLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

+ Details

Name:	us-gaap_OperatingLeasesRentExpenseNet
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

In accordance with the provisions of their lease agreement, this element represents allowable charges due a landlord from its tenant. In retail store and office building leases, for example, tenant reimbursements may cover items such as taxes, utilities, and common area expenses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1(e))

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

+ Details

Name:	us-gaap_TenantReimbursements
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

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Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: