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Collaboration, Licensing and Other Arrangements (Tables) | 9 Months Ended
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Sep. 30, 2024
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |
Schedule of Revenue from Collaboration and Services | Revenue from collaborations and services were as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
UT CSA(1) |  | $ | 23,231 |  |  | $ | 12,800 |  |  | $ | 73,673 |  |  | $ | 34,897 |
UT License Agreement (2) |  |  | — |  |  |  | 271 |  |  |  | 347 |  |  |  | 698 |
Cipla License and Distribution Agreement |  |  | 37 |  |  |  | 37 |  |  |  | 110 |  |  |  | 110 |
Total revenue from collaborations and services |  | $ | 23,268 |  |  | $ | 13,108 |  |  | $ | 74,130 |  |  | $ | 35,705 |
_________________________ (1) Amounts consist of revenue recognized for Manufacturing Services and Product Sales to UT for the periods presented. (2) Amounts consist of revenue recognized for Next-Gen R&D Services and R&D Services and License for the periods presented.
Schedule of Effect of Modification on Transaction Price | The Company determined that the capital and continuous improvements should be combined with the manufacturing services performance obligation and the alternative manufacturing processes should be combined with the Next-Gen R&D Services. The total revised anticipated cash flows of $722.3 million from the transaction was allocated to the three distinct performance obligations as follows (dollars in millions):
|  | Anticipated |  |  |  |  |  |  |  |
|  | Cash Flow |  |  | Revenue Allocation |  |  | Recognition Method |  | Progress Measure |  | Revenue Recognition |
Total anticipated cash flow(1) |  | $ | 722.3 |  |  |  |  |  |  |  |  |  |  |
Distinct Performance Obligation |  |  |  |  |  |  |  |  |  |  |  |  |
R&D Services and License |  |  |  |  | $ | — |  |  | Over time |  | Ratably |  | Aug 2021 - Oct 2021 |
Next-Gen R&D Services |  |  |  |  | $ | 10.0 |  |  | Over time |  | Input |  | % of completion of costs |
Manufacturing Services and Product Sales(2) |  |  |  |  | $ | 712.3 |  |  | Point in time |  |  |  | Transfer of control |
__________________________ (1) The total anticipated cash flow includes a transaction price of $120.0 million for the contractual obligations under the CSA for the Manufacturing Services and Product Sales and the Next-Gen R&D Services performance obligations and $602.3 million for future supply of Tyvaso DPI over the remaining term of the CSA. (2) The Manufacturing Services and Product Sales 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 and Product Sales includes a material right related to the Company’s estimated production of product in the amount of $220.8 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.
United Therapeutics Corporation |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |
Schedule of Revenue from Collaboration and Services | Total revenue from UT was as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
UT Revenue |  |  |  |  |  |  |  |  |  |  |  |
UT CSA |  | $ | 23,231 |  |  | $ | 12,800 |  |  | $ | 73,673 |  |  | $ | 34,897 |
UT License Agreement |  |  | — |  |  |  | 271 |  |  |  | 347 |  |  |  | 698 |
Royalties – Collaboration (1) |  |  | 27,083 |  |  |  | 20,218 |  |  |  | 75,326 |  |  |  | 50,951 |
Total revenue from UT |  | $ | 50,314 |  |  | $ | 33,289 |  |  | $ | 149,346 |  |  | $ | 86,546 |
_________________________ (1) Amounts consist of royalties associated with the UT License Agreement. The contract assets related to the royalties is included in prepaid expense and other current assets in the condensed consolidated balance sheets.

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- Definition Tabular disclosure of collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 808 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479402/808-10-50-1 + Details
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