XML 26 R11.htm IDEA: XBRL DOCUMENT
v3.24.3

Contract Acquisition Costs and Intangible Asset | 9 Months Ended
--- | ---
Sep. 30, 2024
Contract Acquisition Costs and Intangible Asset |
Contract Acquisition Costs and Intangible Asset | 5. Contract Acquisition Costs and Intangible Asset Contract acquisition costs and intangible asset are summarized as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | September 30, 2024 |  | December 31, 2023
​ | ​ | Gross Carrying Amount | ​ | Accumulated Amortization | ​ | Net Carrying Amount | ​ | Gross Carrying Amount | ​ | Accumulated Amortization | ​ | Net Carrying Amount
Contract acquisition costs | ​ | $ | 12,980 | ​ | $ | (5,547) | ​ | $ | 7,433 | ​ | $ | 12,980 | ​ | $ | (5,058) | ​ | $ | 7,922
Intangible asset | ​ | $ | 5,620 | ​ | $ | (2,401) | ​ | $ | 3,219 | ​ | $ | 5,620 | ​ | $ | (2,190) | ​ | $ | 3,430
​ We are amortizing the value of the contract acquisition costs and intangible asset on a pro-rata basis based on the estimated total revenue or net profits to be recognized over the period from November 18, 2020 through December 2032, the termination date of the Promotion Agreement (see Note 2-Revenue Recognition for our accounting policies). Amortization of contract acquisition costs is recorded as a reduction of revenue, and amortization of the intangible asset is recorded as cost of revenue. We recorded amortization related to the contract acquisition costs of $0.2 million and $0.1 million for the three months ended September 30, 2024 and 2023, respectively, and of $0.5 million and $0.5 million for the nine months ended September 30, 2024 and 2023, respectively. We recorded amortization related to the intangible asset of $0.1 million and $0.1 million for the three months ended September 30, 2024 and 2023, respectively, and of $0.2 million and $0.2 million for the nine months ended September 30, 2024 and 2023, respectively. Annual amortization over the next five years is expected to immaterially fluctuate from the 2024 amounts, consistent with changes to net profits to be recognized pursuant to the Promotion Agreement over the period.

X
- Definition Contract Acquisition Costs and Intangible Asset [Abstract] + References No definition available. + Details
Name: | lqda_ContractAcquisitionCostsAndIntangibleAssetAbstract
Namespace Prefix: | lqda_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for contract acquisition costs and intangible asset. + References No definition available. + Details
Name: | lqda_ContractAcquisitionCostsAndIntangibleAssetDisclosureTextBlock
Namespace Prefix: | lqda_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration