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DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Description of Operations (Details) $ in Billions | 12 Months Ended |
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Dec. 31, 2023 USD ($) Customer | Dec. 31, 2022 | Jul. 20, 2022
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Number of customers | Customer | 3 |  |
Capitalized fees paid, estimated useful life | 15 years |  |
Theravance Respiratory Company, LLC |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Equity method investment ownership percentage |  |  | 15.00%
Customer Concentration Risk | Net Product Sales | La Jolla [Member] | Customer One |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Concentration Risk, Percentage | 31.00% | 33.00% |
Customer Concentration Risk | Net Product Sales | La Jolla [Member] | Customer Two |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Concentration Risk, Percentage | 27.00% | 29.00% |
Customer Concentration Risk | Net Product Sales | La Jolla [Member] | Customer Three |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Concentration Risk, Percentage | 27.00% | 28.00% |
Customer Concentration Risk | Receivables from Net Product Sales | La Jolla [Member] | Customer One |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Concentration Risk, Percentage | 29.00% | 23.00% |
Customer Concentration Risk | Receivables from Net Product Sales | La Jolla [Member] | Customer Two |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Concentration Risk, Percentage | 19.00% | 37.00% |
Customer Concentration Risk | Receivables from Net Product Sales | La Jolla [Member] | Customer Three |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Concentration Risk, Percentage | 15.00% | 37.00% |
Sarissa Capital |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Percentage of common stock owned by a related party | 11.50% |  |
Long-Acting Beta2 Agonist (LABA) Collaboration | GSK | RELVAR/BREO |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Royalty rate for first level of annual global net sales (as a percent) | 15.00% |  |
Annual global sales level used to determine royalty rate | $ | $ 3.0 |  |
Royalty rate for sales above first level of annual global net sales (as a percent) | 5.00% |  |
Long-Acting Beta2 Agonist (LABA) Collaboration | GSK | ANORO | Minimum |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Royalty rate for combination products (as a percent) | 6.50% |  |
Long-Acting Beta2 Agonist (LABA) Collaboration | GSK | ANORO | Maximum |  |  |
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |
Royalty rate for combination products (as a percent) | 10.00% |  |

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