XML 19 R42.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Lease Obligations (Narrative) (Details) (USD $) | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Mar. 31, 2015 | Mar. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2014
Operating Leased Assets [Line Items] |  |  |  |
Lease expiration year, minimum | 2015 |  |  |
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 | $ 223,000 us-gaap_BusinessExitCosts1 | $ 204,000 us-gaap_BusinessExitCosts1 |  |
Rent expense, net sublease income | 900,000 us-gaap_OperatingLeasesRentExpenseNet | 900,000 us-gaap_OperatingLeasesRentExpenseNet |  |
Adjustment for accretion and changes in lease assumptions | 200,000 lgnd_OperatingLeaseAdjustmentForAccretionAndChangesInLeaseAssumptions | 200,000 lgnd_OperatingLeaseAdjustmentForAccretionAndChangesInLeaseAssumptions |  |
Rent expense | 200,000 us-gaap_LeaseAndRentalExpense | 200,000 us-gaap_LeaseAndRentalExpense |  |
Deferred rent | 318,000 us-gaap_DeferredRentCreditNoncurrent |  |  | 327,000 us-gaap_DeferredRentCreditNoncurrent
Contract Termination |  |  |  |
Operating Leased Assets [Line Items] |  |  |  |
Lease exit costs | $ 2,600,000 us-gaap_BusinessExitCosts1 / us-gaap_RestructuringCostAndReserveAxis = us-gaap_ContractTerminationMember |  | $ 3,300,000 us-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
- Details
Name: | us-gaap_RestructuringCostAndReserveAxis=us-gaap_ContractTerminationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |