Collaboration Agreement, Anticipated Development and Regulatory Event Based Payment Receivable Milestones

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- Definition

Collaboration Agreement, Commercial Event Based Payment Received

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No definition available.

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- Definition

Collaboration Agreement, Length of Period After Date of Product First Commercial Sale to Determine Agreement in Effect Terms

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- Definition

Collaborative Agreements, Upfront Payment Received

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- Definition

Revenue Under Collaborative Research and Development Arrangements

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No definition available.

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- Definition

Termination Notice Effective, Days Subsequent to Notice

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- Definition

For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3

-Article 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

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-Subparagraph (SX 210.9-03.9)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.5)

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- Definition

Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.A.4(a).Q1 Response)

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- Definition

Amount of deferred revenue recognized for transactions arising during the current reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an Entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.A.4(a).Q1)

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A

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Amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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- Definition

The amount of consideration recognized during the period for the milestone or milestones.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 28

-Section 50

-Paragraph 2

-Subparagraph (e)

-URI http://asc.fasb.org/extlink&oid=19771982&loc=SL6892177-166501

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Collaborative Agreements (Details) (Collaborative Arrangement, Product [Member], USD $)	1 Months Ended	3 Months Ended	0 Months Ended
	Sep. 30, 2013	Mar. 31, 2015	Nov. 14, 2014
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payment received	$ 10,000,000
INO 5150 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenue recognized	5,000,000
INO 1800 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenue recognized	3,400,000
Option Right [Member] \| Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions	1,500,000
Joint Steering Committee Obligation [Member] \| Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions	155,000
Hoffman-La Roche [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payment received	10,000,000
Anticipated development and regulatory event based payment receivable milestones	3,000,000
Commercial event based payment received	0
Length of period after date of product first commercial sale to determine agreement in effect terms	10 years
Revenue under collaborative research and development arrangements		4,200,000
Previously deferred revenue recognized		3,000,000
Deferred revenue		342,000
Accounts receivable		$ 2,200,000
Hoffman-La Roche [Member] \| INO 5150 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Days subsequent to termination notice effective			90 days