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

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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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No definition available.

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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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- 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 FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

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-Name Regulation S-X (SX)

-Number 210

-Section 02

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-Article 5

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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No definition available.

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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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-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

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-Section S99

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

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

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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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-Publisher FASB

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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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-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

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-Section S99

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

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-Name Staff Accounting Bulletin (SAB)

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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

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-Subparagraph (e)

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Collaborative Agreements (Details) - Collaborative Arrangement, Product [Member] - USD ($) $ in Thousands		1 Months Ended	3 Months Ended	6 Months Ended
	Nov. 14, 2014	Sep. 30, 2013	Jun. 30, 2015	Jun. 30, 2015
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payment received		$ 10,000
INO 5150 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenue recognized		5,000
INO 1800 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenue recognized		3,400
Option Right [Member] \| Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions		1,500
Joint Steering Committee Obligation [Member] \| Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions		155
Hoffman-La Roche [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payment received		10,000
Anticipated development and regulatory event based payment receivable milestones		$ 3,000
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			$ 3,000	$ 3,000
Previously deferred revenue recognized			4,300	8,600
Deferred revenue			322	322
Accounts receivable			$ 4,600	$ 4,600
Hoffman-La Roche [Member] \| INO 5150 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Days subsequent to termination notice effective	90 days