XML 69 R64.htm IDEA: XBRL DOCUMENT v2.4.1.9

Income Taxes (Details 2) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Amounts computed at statutory federal rate									$ (3,843)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	$ (3,131)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	$ 1,317us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
State taxes net of federal benefit									(697)us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes	(293)us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes	196us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Meals & entertainment									(9)us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment	(10)us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment	(8)us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment
Acquisition related transaction costs									0lgnd_IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedTransactionCosts	0lgnd_IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedTransactionCosts	0lgnd_IncomeTaxReconciliationNondeductibleExpenseAcquisitionRelatedTransactionCosts
Imputed interest									(53)lgnd_IncomeTaxReconciliationNondeductibleExpenseInputedInterest	(285)lgnd_IncomeTaxReconciliationNondeductibleExpenseInputedInterest	(259)lgnd_IncomeTaxReconciliationNondeductibleExpenseInputedInterest
Section 162(m) limitation									(490)lgnd_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseExecutiveCompensationAmount
Contingent liabilities									(1,748)lgnd_IncomeTaxReconciliationContingentValueRights	(2,027)lgnd_IncomeTaxReconciliationContingentValueRights	695lgnd_IncomeTaxReconciliationContingentValueRights
Stock-based compensation									(89)us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost	556us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost	581us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
Expired NOLs									(88)lgnd_IncomeTaxReconciliationExpiredNetOperatingLoss	0lgnd_IncomeTaxReconciliationExpiredNetOperatingLoss	(6,847)lgnd_IncomeTaxReconciliationExpiredNetOperatingLoss
Research and development credits									113lgnd_IncomeTaxReconciliationExpiredTaxCreditsResearch	4,581lgnd_IncomeTaxReconciliationExpiredTaxCreditsResearch	(1,984)lgnd_IncomeTaxReconciliationExpiredTaxCreditsResearch
Change in uncertain tax positions									(7)lgnd_IncomeTaxReconciliationChangeInUncertainTaxPositions	(364)lgnd_IncomeTaxReconciliationChangeInUncertainTaxPositions	830lgnd_IncomeTaxReconciliationChangeInUncertainTaxPositions
Rate change for changes in state law									(119)us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate	(901)us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate	(3,388)us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate
Increase in deferred tax assets from completion of 382 analysis									(43)lgnd_IncomeTaxReconciliationChangeInDeferredTaxAssetFrom382Analysis	(786)lgnd_IncomeTaxReconciliationChangeInDeferredTaxAssetFrom382Analysis	53,257lgnd_IncomeTaxReconciliationChangeInDeferredTaxAssetFrom382Analysis
Change in valuation allowance									7,243us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	3,509us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	(41,768)us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Other									(580)us-gaap_IncomeTaxReconciliationOtherAdjustments	(1,223)us-gaap_IncomeTaxReconciliationOtherAdjustments	(1,431)us-gaap_IncomeTaxReconciliationOtherAdjustments
Income tax expense from continuing operations	$ (280)us-gaap_IncomeTaxExpenseBenefit	$ (124)us-gaap_IncomeTaxExpenseBenefit	$ 47us-gaap_IncomeTaxExpenseBenefit	$ (53)us-gaap_IncomeTaxExpenseBenefit	$ (138)us-gaap_IncomeTaxExpenseBenefit	$ (60)us-gaap_IncomeTaxExpenseBenefit	$ (110)us-gaap_IncomeTaxExpenseBenefit	$ (66)us-gaap_IncomeTaxExpenseBenefit	$ (410)us-gaap_IncomeTaxExpenseBenefit	$ (374)us-gaap_IncomeTaxExpenseBenefit	$ 1,191us-gaap_IncomeTaxExpenseBenefit

X

- Definition

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Executive Compensation, Amount

+ References

No definition available.

+ Details

Name:	lgnd_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseExecutiveCompensationAmount
Namespace Prefix:	lgnd_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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=37586315&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=37586315&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