XML 11 R39.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Variable Interest Entities (Details) (USD $) | 3 Months Ended | 1 Months Ended | 7 Months Ended | 12 Months Ended | 3 Months Ended | 0 Months Ended | 1 Months Ended | 0 Months Ended |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 31, 2015 | May 31, 2014 program | Apr. 30, 2015 | Dec. 31, 2014 | Mar. 31, 2014 | Jan. 01, 2016 | May 11, 2015 | Apr. 30, 2015 | May 04, 2015 | Dec. 31, 2013
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Loss percentage recorded | 100.00%lgnd_VariableInterestEntityQualitativeorQuantitativeInformationLossPercentageRecorded |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ 165,766,000 us-gaap_CashAndCashEquivalentsAtCarryingValue |  |  | 160,203,000 us-gaap_CashAndCashEquivalentsAtCarryingValue | $ 12,977,000 us-gaap_CashAndCashEquivalentsAtCarryingValue |  |  |  |  | $ 11,639,000 us-gaap_CashAndCashEquivalentsAtCarryingValue
Other current assets | 926,000 us-gaap_OtherAssetsCurrent |  |  | 1,520,000 us-gaap_OtherAssetsCurrent |  |  |  |  |  |
Capitalized IPO expenses, VIE | 2,408,000 lgnd_CapitalizedInitialPublicOfferingExpenses |  |  | 2,268,000 lgnd_CapitalizedInitialPublicOfferingExpenses |  |  |  |  |  |
Total current assets | 191,713,000 us-gaap_AssetsCurrent |  |  | 185,158,000 us-gaap_AssetsCurrent |  |  |  |  |  |
Other assets | 358,000 us-gaap_OtherAssetsNoncurrent |  |  | 207,000 us-gaap_OtherAssetsNoncurrent |  |  |  |  |  |
Total assets | 263,223,000 us-gaap_Assets |  |  | 258,029,000 us-gaap_Assets |  |  |  |  |  |
Accounts payable | 7,442,000 us-gaap_AccountsPayableCurrent |  |  | 7,698,000 us-gaap_AccountsPayableCurrent |  |  |  |  |  |
Accrued liabilities | 4,263,000 us-gaap_AccruedLiabilitiesCurrent |  |  | 4,866,000 us-gaap_AccruedLiabilitiesCurrent |  |  |  |  |  |
Current note payable, VIE | 348,000 us-gaap_NotesPayableCurrent |  |  | 334,000 us-gaap_NotesPayableCurrent |  |  |  |  |  |
Total current liabilities | 18,157,000 us-gaap_LiabilitiesCurrent |  |  | 22,779,000 us-gaap_LiabilitiesCurrent |  |  |  |  |  |
Total liabilities | 230,828,000 us-gaap_Liabilities |  |  | 233,621,000 us-gaap_Liabilities |  |  |  |  |  |
Viking |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Number of programs licensed |  | 5 lgnd_VariableInterestEntityNumberofProgramsLicensed / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |  |
Convertible loan facility | 2,000,000 us-gaap_VariableInterestEntityFinancialOrOtherSupportAmount / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 327,000 us-gaap_CashAndCashEquivalentsAtCarryingValue / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 756,000 us-gaap_CashAndCashEquivalentsAtCarryingValue / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Other current assets | 32,000 us-gaap_OtherAssetsCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 18,000 us-gaap_OtherAssetsCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Capitalized IPO expenses, VIE | 2,408,000 lgnd_CapitalizedInitialPublicOfferingExpenses / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 2,268,000 lgnd_CapitalizedInitialPublicOfferingExpenses / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Total current assets | 2,767,000 us-gaap_AssetsCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 3,042,000 us-gaap_AssetsCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Other assets | 1,000 us-gaap_OtherAssetsNoncurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 1,000 us-gaap_OtherAssetsNoncurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Total assets | 2,768,000 us-gaap_Assets / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 3,043,000 us-gaap_Assets / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Accounts payable | 2,397,000 us-gaap_AccountsPayableCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 2,211,000 us-gaap_AccountsPayableCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Accrued liabilities | 113,000 us-gaap_AccruedLiabilitiesCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 77,000 us-gaap_AccruedLiabilitiesCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Current note payable, VIE | 348,000 us-gaap_NotesPayableCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 334,000 us-gaap_NotesPayableCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Total current liabilities | 2,858,000 us-gaap_LiabilitiesCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 2,622,000 us-gaap_LiabilitiesCurrent / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Long-term portion of notes payable | 2,663,000 us-gaap_LongTermNotesPayable / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 2,331,000 us-gaap_LongTermNotesPayable / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Total liabilities | 5,521,000 us-gaap_Liabilities / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  | 4,953,000 us-gaap_Liabilities / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Viking | Forecast |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Value of common stock issued upon IPO |  |  | 29,000,000 lgnd_VariableInterestEntityCommonStockIssuedUponIPOValue / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |
Threshold proceeds from private financing |  |  | 20,000,000 us-gaap_VariableInterestEntityActivityBetweenVIEAndEntityOtherMeasureOfActivityAmount / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |
Contingencies for repayment of debt |  |  | 20,000,000 lgnd_RepaymentofDebtMinimumNetProceedsfromIPOorOtherFinancingforRepaymentofDebttoOccurwithinOneYear / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |
Period after close of IPO when debt becomes due |  |  | 1 year |  |  |  |  |  |  |
Debt | Viking |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Convertible loan facility |  | 2,500,000 us-gaap_VariableInterestEntityFinancialOrOtherSupportAmount / us-gaap_DerivativeByNatureAxis = us-gaap_DebtMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |  |
Interest accrual rate, less than |  | 5.00%lgnd_VariableInterestEntityInterestAccrualRatePercentLessThanMaximum / us-gaap_DerivativeByNatureAxis = us-gaap_DebtMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |  |  |
Repayment in equity percentage |  |  |  | 200.00%lgnd_VariableInterestEntityLicenseAgreementRepaymentinEquityRepaymentPercentage / us-gaap_DerivativeByNatureAxis = us-gaap_DebtMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |  |  |  |
Metabasis Therapeutics |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Contingent liability change in amount | 1,200,000 us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1 / us-gaap_BusinessAcquisitionAxis = lgnd_MetabasisTherapeuticsMember |  |  |  | (2,500,000)us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1 / us-gaap_BusinessAcquisitionAxis = lgnd_MetabasisTherapeuticsMember |  |  |  |  |
Metabasis Therapeutics | Forecast |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Contingent liability change in amount |  |  |  |  |  | 3,200,000 us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1 / us-gaap_BusinessAcquisitionAxis = lgnd_MetabasisTherapeuticsMember / us-gaap_StatementScenarioAxis = us-gaap_ScenarioForecastMember |  |  |  |
Subsequent Event | Viking |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Ownership after close of IPO (percent) |  |  |  |  |  |  | 49.80%us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |
Subsequent Event | IPO | Viking |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Ownership after close of IPO (percent) |  |  |  |  |  |  |  | 49.90%us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_IPOMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |
Shares issued in IPO (shares) |  |  |  |  |  |  | 3,000,000 us-gaap_StockIssuedDuringPeriodSharesNewIssues / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_IPOMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |
IPO share price (USD per share) |  |  |  |  |  |  | 8.00 us-gaap_SaleOfStockPricePerShare / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_IPOMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |
IPO shares purchased by the Company (shares) |  |  |  |  |  |  | 1,100,000 lgnd_EquityMethodInvestmentsSharesPurchased / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_IPOMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |
Payments to acquire IPO shares |  |  |  |  |  |  | 9,000,000 us-gaap_PaymentsToAcquireEquityMethodInvestments / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_IPOMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |
IPO shares received pursuant to amended MLA (shares) |  |  |  |  |  |  | 3,400,000 lgnd_EquityInvestmentSharesReceivedLicensingAgreement / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_IPOMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |  |  |
Subsequent Event | Over-Allotment Option | Viking |  |  |  |  |  |  |  |  |  |
Variable Interest Entity [Line Items] |  |  |  |  |  |  |  |  |  |
Shares issued in IPO (shares) |  |  |  |  |  |  |  |  | 450,000 us-gaap_StockIssuedDuringPeriodSharesNewIssues / us-gaap_SubsequentEventTypeAxis = us-gaap_SubsequentEventMember / us-gaap_SubsidiarySaleOfStockAxis = us-gaap_OverAllotmentOptionMember / us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis = us-gaap_VariableInterestEntityPrimaryBeneficiaryMember |
Option exercise period |  |  |  |  |  |  | 30 days |  |  |

X
- Definition Capitalized Initial Public Offering Expenses + References No definition available. + Details
Name: | lgnd_CapitalizedInitialPublicOfferingExpenses
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Debt Instrument, Term, as Amended + References No definition available. + Details
Name: | lgnd_DebtInstrumentTermasAmended
Namespace Prefix: | lgnd_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity Investment, Shares Received, Licensing Agreement + References No definition available. + Details
Name: | lgnd_EquityInvestmentSharesReceivedLicensingAgreement
Namespace Prefix: | lgnd_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity Method Investments, Shares Purchased + References No definition available. + Details
Name: | lgnd_EquityMethodInvestmentsSharesPurchased
Namespace Prefix: | lgnd_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Option Exercise Period + References No definition available. + Details
Name: | lgnd_OptionExercisePeriod
Namespace Prefix: | lgnd_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Repayment of Debt, Minimum Net Proceeds from IPO or Other Financing for Repayment of Debt to Occur within One Year + References No definition available. + Details
Name: | lgnd_RepaymentofDebtMinimumNetProceedsfromIPOorOtherFinancingforRepaymentofDebttoOccurwithinOneYear
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Variable Interest Entity, Common Stock Issued Upon IPO, Value + References No definition available. + Details
Name: | lgnd_VariableInterestEntityCommonStockIssuedUponIPOValue
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Variable Interest Entity, Interest Accrual Rate, Percent Less Than Maximum + References No definition available. + Details
Name: | lgnd_VariableInterestEntityInterestAccrualRatePercentLessThanMaximum
Namespace Prefix: | lgnd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Variable Interest Entity, License Agreement, Repayment in Equity, Repayment Percentage + References No definition available. + Details
Name: | lgnd_VariableInterestEntityLicenseAgreementRepaymentinEquityRepaymentPercentage
Namespace Prefix: | lgnd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Variable Interest Entity, Number of Programs Licensed + References No definition available. + Details
Name: | lgnd_VariableInterestEntityNumberofProgramsLicensed
Namespace Prefix: | lgnd_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Variable Interest Entity, Qualitative or Quantitative Information, Loss Percentage Recorded + References No definition available. + Details
Name: | lgnd_VariableInterestEntityQualitativeorQuantitativeInformationLossPercentageRecorded
Namespace Prefix: | lgnd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 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 210.5-02.19(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsPayableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20 -Article 5 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 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccruedLiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.18) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 12 -Article 7 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 18 -Article 5 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.9) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6801-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 9 -Article 5 + Details
Name: | us-gaap_AssetsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) in the value of a contingent consideration liability, including, but not limited to, differences arising upon settlement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 4 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_Liabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 21 -Article 5 + Details
Name: | us-gaap_LiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 + Details
Name: | us-gaap_LongTermNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19, 20 -Article 5 + Details
Name: | us-gaap_NotesPayableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Aggregate carrying amount, as of the balance sheet date, of current assets not separately disclosed in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.8) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 8 -Article 5 + Details
Name: | us-gaap_OtherAssetsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Aggregate carrying amount, as of the balance sheet date, of noncurrent assets not separately disclosed in the balance sheet. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 17 -Article 5 + Details
Name: | us-gaap_OtherAssetsNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction. + References No definition available. + Details
Name: | us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction. + References No definition available. + Details
Name: | us-gaap_SaleOfStockPricePerShare
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of new stock issued during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of activity, consisting of a transaction or a measure not described elsewhere in the taxonomy, occurring during the period between the reporting entity and the Variable Interest Entity (VIE) or potential VIE. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph d -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5747-111685 + Details
Name: | us-gaap_VariableInterestEntityActivityBetweenVIEAndEntityOtherMeasureOfActivityAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of financial or other support the reporting entity has provided (explicitly or implicitly) to the Variable Interest Entity (VIE) that it was not previously contractually required to provide or that the reporting entity intends to provide, including, for example, situations in which the reporting entity assisted the VIE in obtaining another type of support. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28200181&loc=SL6759159-111685 + Details
Name: | us-gaap_VariableInterestEntityFinancialOrOtherSupportAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=lgnd_MetabasisTherapeuticsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeByNatureAxis=us-gaap_DebtMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VariableInterestEntitiesByClassificationOfEntityAxis=us-gaap_VariableInterestEntityPrimaryBeneficiaryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |