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Collaboration Agreements (Tables) | 6 Months Ended
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Jun. 30, 2016
Japan [Member] |
Summary of Revenue Recognized under Agreement |
|  |  |  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
Agreement |  | Deliverable |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
Japan |  | License |  | $ | 43 |  |  | $ | 91 |  |  | $ | 118 |  |  | $ | 528 |
|  | Milestones |  |  | 10,000 |  |  |  | — |  |  |  | 10,000 |  |  |  | — |
|  | Total license and milestone revenue |  |  | 10,043 |  |  | $ | 91 |  |  | $ | 10,118 |  |  | $ | 528 |
|  | Collaboration services revenue* |  |  | 3 |  |  | $ | 42 |  |  | $ | 7 |  |  | $ | 100 |
* | When and if available compounds, manufacturing — clinical supplies and committee services have each been identified as separate units of accounting with standalone value and amounts allocable to these elements have been recognized and classified within the Collaboration services revenue line item within the condensed consolidated statements of operations.
Total Arrangement Consideration Allocated to Deliverables along with Associated Deferred Revenue | The total arrangement consideration has been allocated to each of the following deliverables under the Japan Agreement, along with any associated deferred revenue as follows (in thousands):
|  | Cumulative Revenue Through June 30, 2016 |  |  | Deferred Revenue at June 30, 2016 |  |  | Total Consideration Through June 30, 2016 |
License |  | $ | 42,362 |  |  | $ | — |  |  | $ | 42,362 |
When and if available compounds |  |  | 15 |  |  |  | 27 |  |  |  | 42 |
Manufacturing--clinical supplies |  |  | 1,971 |  |  |  | — |  |  |  | 1,971 |
Committee services |  |  | 17 |  |  |  | — |  |  |  | 17 |
Total license and collaboration services revenue |  | $ | 44,365 |  |  | $ | 27 |  |  | $ | 44,392 |
Europe [Member] |
Summary of Revenue Recognized under Agreement | Amounts recognized as revenue under the Europe Agreement were as follows (in thousands):
|  |  |  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
Agreement |  | Deliverable |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
Europe |  | License |  | $ | 3,000 |  |  | $ | 4,769 |  |  | $ | 6,238 |  |  | $ | 9,024 |
|  | Milestones |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Total license and milestone revenue |  |  | 3,000 |  |  |  | 4,769 |  |  |  | 6,238 |  |  |  | 9,024 |
|  | Collaboration services revenue* |  | $ | 323 |  |  | $ | 677 |  |  | $ | 671 |  |  | $ | 1,253 |
| * | When and if available compounds, manufacturing — clinical supplies, development services — in progress at the time of signing of the agreement, and committee services have each been identified as a separate unit of accounting with standalone value and amounts allocable to these units have been recognized in revenue as services are performed and classified within the Collaboration services revenue line item within the condensed consolidated statements of operations.
Total Arrangement Consideration Allocated to Deliverables along with Associated Deferred Revenue | The total arrangement consideration has been allocated to each of the following deliverables under the Europe Agreement, along with any associated deferred revenue as follows (in thousands):
|  | Cumulative Revenue Through June 30, 2016 |  |  | Deferred Revenue at June 30, 2016 |  |  | Total Consideration Through June 30, 2016 |
License |  | $ | 407,554 |  |  | $ | — |  |  | $ | 407,554 |
When and if available compounds |  |  | 354 |  |  |  | 422 |  |  |  | 776 |
Manufacturing--clinical supplies |  |  | 9,762 |  |  |  | — |  |  |  | 9,762 |
Development services--in progress |  |  | 32,654 |  |  |  | — |  |  |  | 32,654 |
Committee services |  |  | 278 |  |  |  | 4 |  |  |  | 282 |
Total license and collaboration services revenue |  | $ | 450,602 |  |  | $ | 426 |  |  | $ | 451,028 |
U.S./RoW [Member] |
Summary of Revenue Recognized under Agreement | Amounts recognized as revenue under the U.S./RoW Agreement were as follows (in thousands):
|  |  |  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
Agreement |  | Deliverable |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
U.S. / RoW and China |  | License |  | $ | 60,154 |  |  | $ | 87,019 |  |  | $ | 76,579 |  |  | $ | 93,833 |
|  | Milestones |  |  | — |  |  |  | 15,000 |  |  |  | — |  |  |  | 15,000 |
|  | Total license and milestone revenue |  |  | 60,154 |  |  |  | 102,019 |  |  |  | 76,579 |  |  |  | 108,833 |
|  | Collaboration services revenue* |  |  | 15,755 |  |  |  | 12,942 |  |  |  | 23,939 |  |  |  | 17,080 |
|  | China single unit of accounting** |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
* | Co-development, information sharing, and committee services have been combined into a single unit of accounting because the requirements to share information and serve on committees are useful only in combination with the development services, and because all three items are delivered over the same period while manufacturing — clinical supplies has been identified as a separate unit of accounting with standalone value and amounts allocable to this unit of accounting have been recognized and classified within the Collaboration services revenue line item within the condensed consolidated statements of operations.
** | All revenues attributable to the China unit of accounting are deferred until all deliverables are met. The China license and collaboration services elements have been combined into a single unit of accounting and consideration allocable to this unit is being deferred due to FibroGen’s retention of manufacturing rights and lack of standalone value.
Total Arrangement Consideration Allocated to Deliverables along with Associated Deferred Revenue | The total arrangement consideration has been allocated to each of the following deliverables under the U.S./RoW Agreement, along with any associated deferred revenue as follows (in thousands):
|  | Cumulative Revenue Through June 30, 2016 |  |  | Deferred Revenue at June 30, 2016 |  |  | Total Consideration Through June 30, 2016 |
License |  | $ | 366,345 |  |  | $ | — |  |  | $ | 366,345 |
Co-development, information sharing & committee services |  |  | 74,006 |  |  |  | 37,375 |  |  |  | 111,381 |
Manufacturing--clinical supplies |  |  | 327 |  |  |  | 54 |  |  |  | 381 |
China-single unit of accounting |  |  | — |  |  |  | 75,091 |  |  |  | 75,091 |
Total license and collaboration services revenue |  | $ | 440,678 |  |  | $ | 112,520 |  |  | $ | 553,198 |

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- Definition Tabular disclosure of the recognition of revenue arrangements under which the entity does or will perform multiple revenue-generating activities, categorized by type of arrangement. This item includes certain revenue arrangements that include software elements. This item does not include multiple-deliverable arrangements for industries that prepare disclosures under specific requirements (for instance, construction-type and production-type contracts) otherwise provided for in the taxonomy. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 25 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68059916&loc=d3e50766-111635 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 25 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=68059916&loc=SL6750900-111635 + Details
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