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Organization and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

ASC 606 [Member]

Impact of Adoption of ASC 606 on Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Operations

The impact of the adoption of ASC 606 on our Condensed Consolidated Balance Sheet and Condensed Consolidated Statement of Operations as of and for the three and nine months ended September 30, 2018 was as follows (in thousands):

		As reported				Adjustments				Balances Without the Adoption of Topic 606
Condensed Consolidated Balance Sheet data as of September 30, 2018
Accounts receivable, net		$	31,937			$	(10,549	)		$	21,388
Deferred revenue, current portion			15,676				1,191				16,867
Deferred revenue, less current portion			11,410				187				11,597
Accumulated deficit			(1,325,839	)			(11,927	)			(1,337,766	)
Condensed Consolidated Statement of Operations data for the three months ended September 30, 2018
Product sales		$	4,256			$	—			$	4,256
Royalty revenue			10,259				(674	)			9,585
License, collaboration and other revenue			4,875				299				5,174
Total revenue			27,762				(375	)			27,387
Condensed Consolidated Statement of Operations data for the nine months ended September 30, 2018
Product sales		$	16,414			$	(192	)		$	16,222
Royalty revenue			29,898				195				30,093
License, collaboration and other revenue			1,082,848				767				1,083,615
Total revenue			1,153,497				770				1,154,267

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
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-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Subparagraph (SX 210.10-01.(b)(6))
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-Name Accounting Standards Codification
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