XML 56 R46.htm IDEA: XBRL DOCUMENT v3.22.2.2

Marketable Securities - Summary of Marketable Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]
Marketable securities held, Amortized Cost	$ 942,717	$ 405,703
Marketable securities held, Gross Unrealized Gains	2	32
Marketable securities held, Gross Unrealized Losses	(4,676)	(82)
Marketable securities held, Fair Value	938,043	405,653
Commercial Paper
Debt Securities, Available-for-sale [Line Items]
Available-for-sale, Amortized Cost	623,804	368,778
Available-for-sale, Gross Unrealized Gains	2	32
Available-for-sale, Gross Unrealized Losses	(2,471)	(67)
Available-for-sale, Fair Value	621,335	368,743
Corporate Notes
Debt Securities, Available-for-sale [Line Items]
Available-for-sale, Amortized Cost	19,093	16,758
Available-for-sale, Gross Unrealized Losses	(172)	(15)
Available-for-sale, Fair Value	18,921	16,743
U.S. Treasury Securities
Debt Securities, Available-for-sale [Line Items]
Available-for-sale, Amortized Cost	226,112
Available-for-sale, Gross Unrealized Losses	(1,792)
Available-for-sale, Fair Value	224,320
U.S Government securities
Debt Securities, Available-for-sale [Line Items]
Available-for-sale, Amortized Cost	54,920
Available-for-sale, Gross Unrealized Losses	(241)
Available-for-sale, Fair Value	54,679
Corporate Equity Securities
Debt Securities, Available-for-sale [Line Items]
Equity securities, Amortized Cost	18,788	20,167
Equity securities, Fair Value	$ 18,788	$ 20,167

X

- Definition

Amount of investment in debt and equity securities measured at fair value (available-for-sale).

+ References

No definition available.

+ Details

Name:	beam_AvailableForSaleDebtSecuritiesAndEquitySecuritiesFvNi
Namespace Prefix:	beam_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount, before tax, of unrealized gain on investment in debt and equity securities measured at fair value (available-for-sale).

+ References

No definition available.

+ Details

Name:	beam_AvailableForSaleDebtSecuritiesAndEquitySecuritiesFvNiAccumulatedGrossUnrealizedGainBeforeTaxes
Namespace Prefix:	beam_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount, before tax, of unrealized loss on investment in debt and equity securities measured at fair value (available-for-sale).

+ References

No definition available.

+ Details

Name:	beam_AvailableForSaleDebtSecuritiesAndEquitySecuritiesFvNiAccumulatedGrossUnrealizedLossBeforeTaxes
Namespace Prefix:	beam_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amortized cost of investment in debt and equity securities measured at fair value (available-for-sale).

+ References

No definition available.

+ Details

Name:	beam_AvailableForSaleDebtSecuritiesAndEquitySecuritiesFvNiAmortizedCostBasis
Namespace Prefix:	beam_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount, before tax, of unrealized gain in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126970911&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount, before tax, of unrealized loss in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126970911&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126970911&loc=d3e27161-111563

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454

+ Details

Name:	us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(6))
-URI https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 45
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=124258926&loc=SL82898722-210454

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124260329&loc=d3e26610-111562

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (aa)
-URI https://asc.fasb.org/extlink&oid=126970911&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current.

+ References

Reference 1: 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(2))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (f)
-URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 1A
-URI https://asc.fasb.org/extlink&oid=123594786&loc=SL75136599-209740

+ Details

Name:	us-gaap_EquitySecuritiesFvNi
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Cost of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). Excludes equity method investment and investment in equity security without readily determinable fair value.

+ References

No definition available.

+ Details

Name:	us-gaap_EquitySecuritiesFvNiCost
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_ScheduleOfAvailableForSaleSecuritiesLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=us-gaap_CommercialPaperMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancialInstrumentAxis=beam_CorporateEquitySecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: