XML 81 R71.htm IDEA: XBRL DOCUMENT
v3.22.2

Collaboration, Licensing and Other Arrangements - Schedule of Effect of Modification on Transaction Price (Detail) - Collaboration and License Agreement - United Therapeutics Corporation - USD ($) $ in Millions |  | 1 Months Ended | 6 Months Ended
--- | --- | --- | ---
Oct. 31, 2021 | Apr. 30, 2022 | Jun. 30, 2022
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |
Anticipated Cash Flow |  | $ 463.5 | [1] | $ 483.2 | [2] |
R&D Services and License | Over Time |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |
Progress Measure |  | Ratably | [3] |  |  | Ratably
Recognition Period |  | Aug 2021 - Oct 2021 | [3],[4] |  |  | Aug 2021 - Oct 2021
Next-Gen R&D Services | Over Time |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |
Anticipated Revenue Allocation |  | $ 4.8 | [5],[6] | 5.9 |  |
Progress Measure |  | Input | [5] |  |  | Input
Recognition Period |  | % of completion of costs | [5],[7] |  |  | % of completion of costs
Manufacturing Services | Point In Time |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |
Anticipated Revenue Allocation | [6],[8] | $ 458.7 |  |  |  |
Recognition Period | [8],[9] | Transfer of control |  |  |  |
Manufacturing Services and Product Sales | Point In Time |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |
Anticipated Revenue Allocation | [10] |  |  | $ 477.2 |  |
Recognition Period | [10] |  |  | Transfer of control |  |
[1] | The total anticipated cash flow includes a transaction price of $64.3 million for the contractual obligations under the CSA for the Manufacturing Services and the Next-Gen R&D Services performance obligations and $399.2 million for future supply of Tyvaso DPI over the remaining term of the CSA.
[2] | The total anticipated cash flow includes a transaction price of $71.5 million for the contractual obligations under the CSA for the Manufacturing Services and the Next-Gen R&D Services performance obligations and $411.7 million for future supply of Tyvaso DPI over the remaining term of the CSA.
[3] | The license for the Company’s IP was considered to be interdependent with the development activities to support approval of Tyvaso DPI. A sales-based royalty is promised in exchange for the IP license; therefore, the royalties associated with the license are excluded from the determination of the transaction price and the Company will recognize revenue as the sale of Tyvaso DPI to a patient occurs.
[4] | Represents the period when the revenue for the R&D Services performance obligation was recognized.
[5] | The standalone selling price (“SSP”) for the Next-Gen R&D Services performance obligation was based on industry ratios as well as the Company’s historical R&D projects. The transaction price for the Next-Gen R&D Services was based on fixed consideration which was allocated between performance obligations as discussed in note (2) above.
[6] | Allocation is based on management’s assessment of the stand-alone selling price of each performance obligation.
[7] | The Next-Gen R&D Services performance obligation will be satisfied over time using the input method based on the costs incurred to date as a percentage of the total estimated costs to fulfill the contract. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the customer.
[8] | Pre-production activities under the CSA, such as facility expansion services and certain other administrative services, were considered bundled services that are part of the Company’s Manufacturing Services performance obligation, given the nature of the Company’s contractual responsibilities and ASC 606 requirements.
[9] | The Manufacturing Services performance obligation will be recognized as control of manufactured products is transferred to UT. The modification did not result in a cumulative catch-up adjustment as a result of the revenue being deferred for the performance obligations that were affected by the modification. The allocation of the transaction price for the Manufacturing Services includes a material right related to the Company’s estimated production of product in the amount of $144.5 million. The Company will sell product to UT under individual purchase orders, which represent distinct performance obligations. The ultimate cash flows may vary as manufacturing purchase orders are received.
[10] | The Manufacturing Services performance obligation will be recognized as control of manufactured products is transferred to UT. The modification did not result in a cumulative catch-up adjustment as a result of the revenue being deferred for the performance obligations that were affected by the modification. The allocation of the transaction price for the Manufacturing Services includes a material right related to the Company’s estimated production of product in the amount of $150.2 million. The Company will sell product to UT under individual purchase orders, which represent distinct performance obligations. The ultimate cash flows may vary as manufacturing purchase orders are received.

X
- Definition Revenue remaining performance obligation anticipated cash flow. + References No definition available. + Details
Name: | mnkd_RevenueRemainingPerformanceObligationAnticipatedCashFlow
Namespace Prefix: | mnkd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of method used to recognize revenue for performance obligation that is satisfied over time. Includes, but not is limited to, output or input method. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 18 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130563-203045 + Details
Name: | us-gaap_RevenuePerformanceObligationSatisfiedOverTimeMethodUsedDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of transaction price allocated to performance obligation that has not been recognized as revenue. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 + Details
Name: | us-gaap_RevenueRemainingPerformanceObligation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Description of when remaining performance obligation is expected to be recognized as revenue. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 + Details
Name: | us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionExplanation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=mnkd_CollaborationAndLicenseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=mnkd_UnitedTherapeuticsCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=mnkd_ResearchAndDevelopmentServicesAndLicenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=mnkd_NextGenResearchAndDevelopmentServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=mnkd_ManufacturingServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=mnkd_ManufacturingServicesAndProductSalesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |