XML 79 R66.htm IDEA: XBRL DOCUMENT v2.4.1.9

Income Taxes (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Statutory tax rate	35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	35.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Income (benefit) taxes at statutory rates	$ (12,639,000)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	$ (23,118,000)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	$ (6,894,000)us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
State income tax, net of federal benefit	(2,362,000)us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes	(1,651,000)us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes	(1,234,000)us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Change in valuation allowance	14,235,000us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	8,819,000us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance	7,415,000us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Research and development tax credits	(849,000)ino_IncomeTaxReconciliationStatuteLimitations	(735,000)ino_IncomeTaxReconciliationStatuteLimitations	190,000ino_IncomeTaxReconciliationStatuteLimitations
Fair value warrant	(180,000)ino_IncomeTaxReconciliationFairValueWarrant	16,129,000ino_IncomeTaxReconciliationFairValueWarrant	(811,000)ino_IncomeTaxReconciliationFairValueWarrant
Stock compensation	1,573,000us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost	279,000us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost	603,000us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
Expired NOL's and credits	728,000ino_EffectiveIncomeTaxReconciliationExpiredNetOperatingLossesandCredits	338,000ino_EffectiveIncomeTaxReconciliationExpiredNetOperatingLossesandCredits	405,000ino_EffectiveIncomeTaxReconciliationExpiredNetOperatingLossesandCredits
Limited NOL's and credits	(749,000)ino_EffectiveIncomeTaxReconciliationLimitedNetOperatingLossesandCredits	605,000ino_EffectiveIncomeTaxReconciliationLimitedNetOperatingLossesandCredits	(124,000)ino_EffectiveIncomeTaxReconciliationLimitedNetOperatingLossesandCredits
Change in state tax rate	(60,000)us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate	(623,000)us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate	438,000us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate
Other	332,000us-gaap_IncomeTaxReconciliationOtherAdjustments	(12,000)us-gaap_IncomeTaxReconciliationOtherAdjustments	42,000us-gaap_IncomeTaxReconciliationOtherAdjustments
Income Tax Expense (Benefit)	$ 29,000us-gaap_IncomeTaxExpenseBenefit	$ 31,000us-gaap_IncomeTaxExpenseBenefit	$ 30,000us-gaap_IncomeTaxExpenseBenefit

X

- Definition

Effective Income Tax Reconciliation, Expired Net Operating Losses and Credits

+ References

No definition available.

+ Details

Name:	ino_EffectiveIncomeTaxReconciliationExpiredNetOperatingLossesandCredits
Namespace Prefix:	ino_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Effective Income Tax Reconciliation, Limited Net Operating Losses and Credits

+ References

No definition available.

+ Details

Name:	ino_EffectiveIncomeTaxReconciliationLimitedNetOperatingLossesandCredits
Namespace Prefix:	ino_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Income Tax Reconciliation, Fair Value Warrant

+ References

No definition available.

+ Details

Name:	ino_IncomeTaxReconciliationFairValueWarrant
Namespace Prefix:	ino_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Income Tax Reconciliation, Statute Limitations

+ References

No definition available.

+ Details

Name:	ino_IncomeTaxReconciliationStatuteLimitations
Namespace Prefix:	ino_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Percentage of domestic federal statutory tax rate applicable to pretax income (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I)

-URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

Name:	us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Income Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6515339



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a),(b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32123-109318

+ Details

Name:	us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 45

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32059-109318

+ Details

Name:	us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Subparagraph 2

-Article 4

+ Details

Name:	us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible equity-based compensation costs.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319

+ Details

Name:	us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_IncomeTaxReconciliationOtherAdjustments
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 13

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Subparagraph 1

-Article 4

+ Details

Name:	us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration