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Collaborative, Licensing and Other Arrangements | 9 Months Ended
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Sep. 30, 2014
Collaborative, Licensing and Other Arrangements [Abstract] |
Collaborative, Licensing and Other Arrangements |
8. | Collaborative, Licensing and Other Arrangements
NIAID During the current quarter, upon the completion of a NIAID review of hours and external expenses related to the $65 million NIAID 3 contract spanning the years 2008 to 2013, XOMA agreed to exclude certain hours and external expenses resulting in a $1.8 million adjustment to decrease previously invoiced balances. The adjustment was offset by a $1.9 million deferred revenue balance that was previously recorded as a result of a rate adjustment for the period January 1, 2007 to December 31, 2009. In the current quarter, we have reduced our accounts receivable and deferred revenue by $1.8 million to reflect the final settlement of the 2008 to 2013 hours and external expense review. Revenue related to the NIAID 3 and NIAID 4 contracts is billed on actual hours incurred by XOMA employees, multiplied by full-time equivalent (“FTE”) rates that are based on estimated labor, materials and overhead costs, plus a mark-up. These FTE rates are agreed upon at the beginning of the contract and are routinely subject to review or audit by the contracting office. Under our contracts with NIAID, a part of the NIH, we bill using NIH provisional rates and thus are subject to future audits at the discretion of NIAID’s contracting office. These audits can result in upward or downward adjustments to previously reported revenues which potentially could be significant.

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- Definition The entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 808 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434 + Details
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