XML 53 R34.htm IDEA: XBRL DOCUMENT
v3.22.4

Basis of Presentation and Summary of Significant Accounting Policies - Commercial License Rights (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Finite-Lived Intangible Assets [Line Items] |  |
Accumulated amortization on finite-lived intangible assets | $ (11,600) | $ (11,700)
Credit loss adjustments on finite-lived intangible assets | 6,500 | 6,500
Licensing Agreements |  |
Finite-Lived Intangible Assets [Line Items] |  |
Gross | 28,298 | 28,298
Adjustments | (18,116) | (18,188)
Net | 10,182 | 10,110
Licensing Agreements | Aziyo and CorMatrix |  |
Finite-Lived Intangible Assets [Line Items] |  |
Gross | 17,696 | 17,696
Adjustments | (9,538) | (9,461)
Net | 8,158 | 8,235
Licensing Agreements | Selexis and Dianomi |  |
Finite-Lived Intangible Assets [Line Items] |  |
Gross | 10,602 | 10,602
Adjustments | (8,578) | (8,727)
Net | $ 2,024 | $ 1,875

X
- Definition Finite-Lived Intangible Assets, Accumulated Amortization, Research & Development Expense, and Credit Loss Adjustments + References No definition available. + Details
Name: | lgnd_FiniteLivedIntangibleAssetsAccumulatedAmortizationResearchDevelopmentExpenseAndCreditLossAdjustments
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Finite-lived Intangible Assets, Credit Loss Adjustments + References No definition available. + Details
Name: | lgnd_FiniteLivedIntangibleAssetsCreditLossAdjustments
Namespace Prefix: | lgnd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(16)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 928 -SubTopic 340 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6473545&loc=d3e61844-108004 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_FiniteLivedIntangibleAssetsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=120154696&loc=d3e54445-107959 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_LicensingAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=lgnd_AziyoandCorMatrixMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=lgnd_SelexisAndDianomiMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |