XML 38 R21.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Summary of Significant Accounting Policies [Abstract] |
Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ | December 31, 2019 |  | December 31, 2018 |
﻿(in thousands) | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
﻿Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Cash and cash equivalents: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Cash and money market funds | $ | 18,644 |  | $ | — |  | $ | — |  | $ | 18,644 |  | $ | 18,844 |  | $ | — |  | $ | — |  | $ | 18,844 |
﻿Commercial paper |  | — |  |  | 10,983 |  |  | — |  |  | 10,983 |  |  | — |  |  | — |  |  | — |  |  | — |
﻿Total cash and cash equivalents |  | 18,644 |  |  | 10,983 |  |  | — |  |  | 29,627 |  |  | 18,844 |  |  | — |  |  | — |  |  | 18,844 |
﻿Investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Commercial paper |  | — |  |  | 16,971 |  |  | — |  |  | 16,971 |  |  | — |  |  | 53,469 |  |  | — |  |  | 53,469 |
﻿Corporate debt securities |  | — |  |  | 2,501 |  |  | — |  |  | 2,501 |  |  | — |  |  | 10,214 |  |  | — |  |  | 10,214 |
﻿US government & agency securities |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,827 |  |  | — |  |  | 19,827 |
﻿Total investments |  | — |  |  | 19,472 |  |  | — |  |  | 19,472 |  |  | — |  |  | 83,510 |  |  | — |  |  | 83,510 |
﻿Long-term restricted cash: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Cash |  | 4,000 |  |  | — |  |  | — |  |  | 4,000 |  |  | 4,500 |  |  | — |  |  | — |  |  | 4,500 |
﻿Total assets measured at fair value | $ | 22,644 |  | $ | 30,455 |  | $ | — |  | $ | 53,099 |  | $ | 23,344 |  | $ | 83,510 |  | $ | — |  | $ | 106,854 |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿Financing derivative | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 16 |  | $ | 16 |
﻿Continuation Advances |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
﻿Total liabilities measured at fair value | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 16 |  | $ | 16 |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
﻿
Changes in Fair Value of Financing Derivative |
﻿ |  |  |
﻿ |  |  |
﻿Financing Derivative |  | Amount
﻿Balance as of December 31, 2017 |  | $ | 183
﻿Gain on change in fair value of Financing Derivative |  |  | (167)
﻿Balance as of December 31, 2018 |  |  | 16
﻿Gain on change in fair value of Financing Derivative |  |  | (16)
﻿Balance as of December 31, 2019 |  | $ | —
﻿ |  |  |
﻿
Estimated Fair Value and Carrying Value of Notes |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ | December 31, 2019 |  | December 31, 2018 |
﻿ | Fair Value |  | Carrying Value |  | Fair Value |  | Carrying Value |
﻿Long-term notes payable | $ | 16,038 |  | $ | 15,871 |  | $ | 15,915 |  | $ | 14,659 |
﻿

X
- Definition Carrying Values And Estimated Fair Values Of Debt Table [Text Block] + References No definition available. + Details
Name: | pacb_CarryingValuesAndEstimatedFairValuesOfDebtTableTextBlock
Namespace Prefix: | pacb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=117815213&loc=SL7498348-110258 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration