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Collaboration Agreements (Tables)

9 Months Ended

Sep. 30, 2019

Japan [Member]

Summary of Revenue Recognized under Agreement

Amounts recognized as revenue under the Japan Agreement were as follows (in thousands): 

				Three Months Ended September 30,								Nine Months Ended September 30,
Agreement		Performance Obligation		2019				2018				2019				2018
Japan		License revenue		$	11,935			$	—			$	11,935			$	14,323
		Development revenue		$	537			$	474			$	1,151			$	2,065

Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue

The transaction price related to consideration received and accounts receivable has been allocated to each of the following performance obligations under the Japan Agreement, along with any associated deferred revenue as follows (in thousands):

Japan Agreement		Cumulative Revenue Through September 30, 2019				Deferred Revenue at September 30, 2019				Total Consideration Through September 30, 2019
License		$	86,024			$	—			$	86,024
Development revenue			15,060				312				15,372
Total license and development revenue		$	101,084			$	312			$	101,396

Europe [Member]

Summary of Revenue Recognized under Agreement

Amounts recognized as revenue under the Europe Agreement were as follows (in thousands):

				Three Months Ended September 30,								Nine Months Ended September 30,
Agreement		Performance Obligation		2019				2018				2019				2018
Europe		License revenue		$	—			$	—			$	117,470			$	—
		Development revenue		$	2,996			$	4,658			$	24,463			$	14,384

Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue

The transaction price related to consideration received and accounts receivable has been allocated to each of the following performance obligations under the Europe Agreement, along with any associated deferred revenue as follows (in thousands):

Europe Agreement		Cumulative Revenue Through September 30, 2019				Deferred Revenue at September 30, 2019				Total Consideration Through September 30, 2019
License		$	487,951			$	—			$	487,951
Development revenue			227,300				3,988				231,288
Total license and development revenue		$	715,251			$	3,988		*	$	719,239

_______________________________________________________________________________________________________

* Contract assets and liabilities related to rights and obligations in the same contract are recorded net on the condensed consolidated balance sheets. As of September 30, 2019, prepaid expenses and other current assets included a net unbilled contract asset of $126.0 million related to the Europe Agreement, which represents the net of the above-mentioned unbilled contract asset of $130.0 million, and $4.0 million of deferred revenue presented above.

U.S./RoW and China [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 September 30,								Nine Months Ended September 30,
Agreement		Performance Obligation		2019				2018				2019				2018
U.S. / RoW and China		License revenue		$	—			$	—			$	33,112			$	—
		Development revenue			17,106				23,895				59,872				74,096
		China performance obligation		$	19			$	—			$	19			$	—

Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue

The transaction price related to consideration received and accounts receivable has been allocated to each of the following performance obligations under the U.S./RoW Agreement and China Agreement, along with any associated deferred revenue as follows (in thousands):

U.S. / RoW and China Agreements		Cumulative Revenue Through September 30, 2019				Deferred Revenue at September 30, 2019				Total Consideration Through September 30, 2019
License		$	327,275			$	—			$	327,275
Co-development, information sharing &   committee services			468,509				11,317				479,826
China performance obligation			19				137,330				137,349
Total license and development revenue		$	795,803			$	148,647		*	$	944,450

_______________________________________________________________________________________________________

* Contract assets and liabilities related to rights and obligations in the same contract are recorded net on the condensed consolidated balance sheets. As of September 30, 2019, long-term deferred revenue included $98.6 million related to the U.S./RoW and China Agreement, which represents the net of $148.6 million of deferred revenue presented above and the above-mentioned $50.0 million unbilled contract asset.

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045

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