XML 74 R61.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Summary of Unaudited Quarterly Financial Information Restated of Previously Reported Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Dec. 31, 2015 | Sep. 30, 2015 | Jun. 30, 2015 | Mar. 31, 2015 | Dec. 31, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Sep. 30, 2015 | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit | $ 514 | $ 191,881 | $ (265) | $ (15) | $ (280) | $ (124) | $ 47 | $ (53) |  | $ 192,115 | $ (410) | $ (374) |
Net income | $ 6,341 | $ 199,165 | $ 23,564 | $ 754 | $ 7,055 | $ 1,280 | $ 1,592 | $ 2,097 |  | 229,824 | 12,024 | 11,420 |
Comprehensive income |  |  |  |  |  |  |  |  |  | $ 229,792 | $ 14,063 | $ 14,334 |
Basic net income per share (in usd per share) | $ 0.32 | $ 10.01 | $ 1.19 | $ 0.04 | $ 0.35 | $ 0.06 | $ 0.08 | $ 0.10 |  | $ 11.61 | $ 0.59 | $ 0.56 |
Diluted net income per share (in usd per share) | $ 0.29 | $ 9.28 | $ 1.11 | $ 0.04 | $ 0.34 | $ 0.06 | $ 0.07 | $ 0.10 |  | $ 10.83 | $ 0.56 | $ 0.55 |
Long-term deferred tax assets | $ 189,083 |  |  |  |  |  |  |  |  | $ 189,083 |  |  |
Assets | 503,061 |  |  |  | $ 258,029 |  |  |  |  | 503,061 | $ 258,029 |  |
Liabilities and Equity | 503,061 |  |  |  | 258,029 |  |  |  |  | 503,061 | 258,029 |  |
Total liabilities and stockholders' equity | 237,282 |  |  |  | 24,408 |  |  |  |  | 237,282 | 24,408 | $ 49,613 | $ 26,485
Accumulated deficit | $ (429,491) |  |  |  | $ (659,315) |  |  |  |  | $ (429,491) | $ (659,315) |  |
Weighted average number of common shares-basic (shares) | 19,933,000 | 19,887,000 | 19,725,000 | 19,612,000 | 19,878,000 | 20,417,000 | 20,738,000 | 20,601,000 |  | 19,789,991 | 20,418,569 | 20,312,395 |
Weighted average number of common shares-diluted (shares) | 21,542,000 | 21,460,000 | 21,276,000 | 20,631,000 | 20,792,000 | 21,345,000 | 21,780,000 | 21,208,000 |  | 21,227,887 | 21,433,178 | 20,745,454 |
Previously Reported |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  |  |  |  |  |  |  |  |  | $ 219,596 |  |  |
Net income |  |  |  |  |  |  |  |  |  | 257,305 |  |  |
Comprehensive income |  |  |  |  |  |  |  |  |  | $ 257,273 |  |  |
Basic net income per share (in usd per share) |  |  |  |  |  |  |  |  |  | $ 13.00 |  |  |
Diluted net income per share (in usd per share) |  |  |  |  |  |  |  |  |  | $ 12.12 |  |  |
Long-term deferred tax assets | $ 216,564 |  |  |  |  |  |  |  |  | $ 216,564 |  |  |
Assets | 533,929 |  |  |  |  |  |  |  |  | 533,929 |  |  |
Liabilities and Equity | 533,929 |  |  |  |  |  |  |  |  | 533,929 |  |  |
Accumulated deficit | (402,010) |  |  |  |  |  |  |  |  | (402,010) |  |  |
Restatement Adjustment [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  |  |  |  |  |  |  |  |  | 27,481 |  |  |
Net income |  |  |  |  |  |  |  |  |  | (27,481) |  |  |
Comprehensive income |  |  |  |  |  |  |  |  |  | $ (27,481) |  |  |
Basic net income per share (in usd per share) |  |  |  |  |  |  |  |  |  | $ (1.39) |  |  |
Diluted net income per share (in usd per share) |  |  |  |  |  |  |  |  |  | $ (1.29) |  |  |
Long-term deferred tax assets | (27,481) |  |  |  |  |  |  |  |  | $ (27,481) |  |  |
Assets | (27,481) |  |  |  |  |  |  |  |  | (27,481) |  |  |
Liabilities and Equity | (27,481) |  |  |  |  |  |  |  |  | (27,481) |  |  |
Accumulated deficit | $ (27,481) |  |  |  |  |  |  |  |  | $ (27,481) |  |  |
10-K |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  | $ 191,881 |  |  |  |  |  |  | $ 191,602 |  |  |  |
Net income |  | 199,165 |  |  |  |  |  |  | 223,483 |  |  |  |
Comprehensive income |  | $ 195,500 |  |  |  |  |  |  | $ 223,870 |  |  |  |
Basic net income per share (in usd per share) |  | $ 10.01 |  |  |  |  |  |  | $ 11.33 |  |  |  |
Diluted net income per share (in usd per share) |  | $ 9.28 |  |  |  |  |  |  | $ 10.58 |  |  |  |
Long-term deferred tax assets |  | $ 181,049 |  |  |  |  |  |  | $ 181,049 |  |  |  |
Assets |  | 496,326 |  |  |  |  |  |  | 496,326 |  |  |  |
Liabilities and Equity |  | 496,326 |  |  |  |  |  |  | 496,326 |  |  |  |
Total liabilities and stockholders' equity |  | 266,807 |  |  |  |  |  |  | 266,807 |  |  |  |
Accumulated deficit |  | (435,832) |  |  |  |  |  |  | $ (435,832) |  |  |  |
Weighted average number of common shares-basic (shares) |  |  |  |  |  |  |  |  | 19,887,000 |  |  |  |
Weighted average number of common shares-diluted (shares) |  |  |  |  |  |  |  |  | 21,122,000 |  |  |  |
10-K | Previously Reported |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  | 219,362 |  |  |  |  |  |  | $ 219,083 |  |  |  |
Net income |  | 226,646 |  |  |  |  |  |  | 250,964 |  |  |  |
Comprehensive income |  | $ 222,981 |  |  |  |  |  |  | $ 251,351 |  |  |  |
Basic net income per share (in usd per share) |  | $ 11.40 |  |  |  |  |  |  | $ 12.71 |  |  |  |
Diluted net income per share (in usd per share) |  | $ 10.56 |  |  |  |  |  |  | $ 11.88 |  |  |  |
Long-term deferred tax assets |  | $ 208,530 |  |  |  |  |  |  | $ 208,530 |  |  |  |
Assets |  | 523,807 |  |  |  |  |  |  | 523,807 |  |  |  |
Liabilities and Equity |  | 523,807 |  |  |  |  |  |  | 523,807 |  |  |  |
Total liabilities and stockholders' equity |  | 294,288 |  |  |  |  |  |  | 294,288 |  |  |  |
Accumulated deficit |  | (408,351) |  |  |  |  |  |  | $ (408,351) |  |  |  |
Weighted average number of common shares-basic (shares) |  |  |  |  |  |  |  |  | 19,887,000 |  |  |  |
Weighted average number of common shares-diluted (shares) |  |  |  |  |  |  |  |  | 21,122,000 |  |  |  |
10-K | Restatement Adjustment [Member] |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  | 27,481 |  |  |  |  |  |  |  |  |  |  |
Net income |  | (27,481) |  |  |  |  |  |  | $ (27,481) |  |  |  |
Comprehensive income |  | $ (27,481) |  |  |  |  |  |  | $ (27,481) |  |  |  |
Basic net income per share (in usd per share) |  | $ (1.39) |  |  |  |  |  |  | $ (1.38) |  |  |  |
Diluted net income per share (in usd per share) |  | $ (1.28) |  |  |  |  |  |  | $ (1.30) |  |  |  |
Long-term deferred tax assets |  | $ (27,481) |  |  |  |  |  |  | $ (27,481) |  |  |  |
Assets |  | (27,481) |  |  |  |  |  |  | (27,481) |  |  |  |
Liabilities and Equity |  | (27,481) |  |  |  |  |  |  | (27,481) |  |  |  |
Total liabilities and stockholders' equity |  | (27,481) |  |  |  |  |  |  | (27,481) |  |  |  |
Accumulated deficit |  | (27,481) |  |  |  |  |  |  | $ (27,481) |  |  |  |
Weighted average number of common shares-basic (shares) |  |  |  |  |  |  |  |  | 0 |  |  |  |
Weighted average number of common shares-diluted (shares) |  |  |  |  |  |  |  |  | 0 |  |  |  |
10-Q |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  | 219,362 |  |  |  |  |  |  | $ 219,083 |  |  |  |
Net income |  | $ 226,646 |  |  |  |  |  |  | $ 250,964 |  |  |  |
Basic net income per share (in usd per share) |  | $ 11.40 |  |  |  |  |  |  | $ 12.71 |  |  |  |
Diluted net income per share (in usd per share) |  | $ 10.56 |  |  |  |  |  |  | $ 11.88 |  |  |  |
Long-term deferred tax assets |  | $ 208,530 |  |  |  |  |  |  | $ 208,530 |  |  |  |
Accumulated deficit |  | (408,351) |  |  |  |  |  |  | (408,351) |  |  |  |
10-Q | Previously Reported |  |  |  |  |  |  |  |  |  |  |  |  |
Error Corrections and Prior Period Adjustments Restatement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  | 217,255 |  |  |  |  |  |  | 216,976 |  |  |  |
Net income |  | $ 224,539 |  |  |  |  |  |  | $ 248,857 |  |  |  |
Basic net income per share (in usd per share) |  | $ 11.29 |  |  |  |  |  |  | $ 12.61 |  |  |  |
Diluted net income per share (in usd per share) |  | $ 10.46 |  |  |  |  |  |  | $ 11.78 |  |  |  |
Long-term deferred tax assets |  | $ 206,423 |  |  |  |  |  |  | $ 206,423 |  |  |  |
Accumulated deficit |  | $ (410,458) |  |  |  |  |  |  | $ (410,458) |  |  |  |

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 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831223 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e557-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 + Details
Name: | us-gaap_ComprehensiveIncomeNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting and classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=75116654&loc=d3e31917-109318 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=75116654&loc=d3e31931-109318 + Details
Name: | us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=65016374&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1252-109256 Reference 5: 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(21)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_EarningsPerShareBasic
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1252-109256 Reference 3: 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(21)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_EarningsPerShareDiluted
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
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 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 2: 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 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 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(23)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(25)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: 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(32)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LiabilitiesAndStockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=51831255 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=51831270 Reference 7: 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(20)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_NetIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: 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 3: 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(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -URI http://asc.fasb.org/extlink&oid=65897068&loc=SL4590271-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4568740-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=68079674&loc=SL4568447-111683 + Details
Name: | us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1505-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=64863997&loc=d3e1448-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Weighted-Average Number of Common Shares Outstanding -URI http://asc.fasb.org/extlink&oid=6528421 + Details
Name: | us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreationDateAxis=lgnd_A10KMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreationDateAxis=lgnd_A10QMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |