XML 39 R24.htm IDEA: XBRL DOCUMENT
v3.21.2

Leases (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2021
Leases [Abstract] |
Schedule of Lease Assets and Related Lease Liabilities | The Company’s lease assets and related lease liabilities were as follows (in thousands):
| Balance Sheet Line Item |  | September 30, 2021 |  |  | December 31, 2020 |
Assets |  |  |  |  |  |  |  |  |
Finance: |  |  |  |  |  |  |  |  |
Right-of-use assets cost |  |  | $ | 2,033 |  |  | $ | 50,477 |
Accumulated amortization |  |  |  | (1,262 | ) |  |  | (20,871 | )
Finance lease right-of-use assets, net | Finance lease right-of-use assets |  |  | 771 |  |  |  | 29,606 |
Operating: |  |  |  |  |  |  |  |  |
Right-of-use assets cost |  |  |  | 100,710 |  |  |  | 3,934 |
Accumulated amortization |  |  |  | (6,655 | ) |  |  | (1,891 | )
Operating lease right-of-use assets, net | Operating lease right-of-use assets |  |  | 94,055 |  |  |  | 2,043 |
Total lease assets |  |  | $ | 94,826 |  |  | $ | 31,649 |
Liabilities |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |
Finance lease liabilities | Finance lease liabilities, current |  | $ | 15 |  |  | $ | 12,330 |
Operating lease liabilities | Operating lease liabilities, current |  |  | 10,831 |  |  |  | 1,188 |
Non-current: |  |  |  |  |  |  |  |  |
Finance lease liabilities | Finance lease liabilities, non-current |  |  | 5 |  |  |  | 25,391 |
Operating lease liabilities | Operating lease liabilities, non-current |  |  | 91,478 |  |  |  | 853 |
Total lease liabilities |  |  | $ | 102,329 |  |  | $ | 39,762 |
Components of Lease Expense | The components of lease expense were as follows (in thousands):
|  |  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
| Statement of Operations Line Item |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets | Cost of goods sold; Research and development; Selling, general and administrative expenses |  | $ | 116 |  |  | $ | 2,639 |  |  | $ | 4,509 |  |  | $ | 7,886 |
Interest on lease liabilities | Interest expense |  |  | — |  |  |  | 462 |  |  |  | 627 |  |  |  | 1,511 |
Operating lease cost | Cost of goods sold; Research and development; Selling, general and administrative expenses |  |  | 4,273 |  |  |  | 304 |  |  |  | 6,435 |  |  |  | 868 |
Sublease income | Selling, general and administrative expenses |  |  | (263 | ) |  |  | (301 | ) |  |  | (838 | ) |  |  | (899 | )
Total lease cost |  |  | $ | 4,126 |  |  | $ | 3,104 |  |  | $ | 10,733 |  |  | $ | 9,366 |
Schedule of Supplemental Cash Flow Information Related to Leases | Supplemental cash flow information related to leases were as follows (in thousands):
|  | Nine Months Ended September 30, |
|  | 2021 |  |  | 2020 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 6,090 |  |  | $ | 812 |
Operating cash flows from finance leases |  |  | 628 |  |  |  | 1,468 |
Financing cash flows from finance leases |  |  | 5,359 |  |  |  | 9,254 |
Non-cash: Right-of-use assets obtained in exchange for new lease liabilities: |  |  |  |  |  |  |  |
Finance leases |  |  | 330 |  |  |  | 434 |
Operating leases |  |  | 3,509 |  |  |  | 55 |
Non-cash: Increase (decrease) resulting from lease modification: |  |  |  |  |  |  |  |
Finance lease right-of-use assets |  |  | (24,654 | ) |  |  | — |
Operating lease right-of-use assets |  |  | 93,222 |  |  |  | — |
Finance lease liabilities, current |  |  | (12,587 | ) |  |  | — |
Operating lease liabilities, current |  |  | 9,221 |  |  |  | — |
Finance lease liabilities, non-current |  |  | (20,009 | ) |  |  | — |
Operating lease liabilities, non-current |  | $ | 91,943 |  |  | $ | — |
Schedule of Lease Term and Discount Rate | Lease term and discount rate were as follows:
|  | September 30, 2021 |  |  | December 31, 2020 |
Weighted-average remaining lease term (years): |  |  |  |  |  |  |  |
Finance leases |  |  | 1.2 |  |  |  | 2.9 |
Operating leases |  |  | 7.0 |  |  |  | 1.8 |
Weighted-average discount rate: |  |  |  |  |  |  |  |
Finance leases |  |  | 4.58 | % |  |  | 4.39 | %
Operating leases |  |  | 4.75 | % |  |  | 4.74 | %
Schedule of Maturities of Finance and Operating Leases Liabilities | Maturities of lease liabilities as of September 30, 2021 are as follows (in thousands):
Year Ending December 31, |  | Finance Leases |  |  | Operating Leases |
2021 (remaining three month period) |  | $ | 6 |  |  | $ | 3,697 |
2022 |  |  | 12 |  |  |  | 15,517 |
2023 |  |  | 3 |  |  |  | 13,454 |
2024 |  |  | — |  |  |  | 16,797 |
2025 |  |  | — |  |  |  | 18,192 |
Beyond 2025 |  |  | — |  |  |  | 53,881 |
Total future lease payments |  |  | 21 |  |  |  | 121,538 |
Less: Interest |  |  | (1 | ) |  |  | (19,229 | )
Present value of lease liabilities |  | $ | 20 |  |  | $ | 102,309 |

X
- Definition Schedule of lease assets and related lease liabilities. + References No definition available. + Details
Name: | fgen_ScheduleOfLeaseAssetsAndRelatedLeaseLiabilitiesTableTextBlock
Namespace Prefix: | fgen_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of lease term and discount rate. + References No definition available. + Details
Name: | fgen_ScheduleOfLeaseTermAndDiscountRateTableTextBlock
Namespace Prefix: | fgen_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of maturities of finance and operating leases liabilities. + References No definition available. + Details
Name: | fgen_ScheduleOfMaturitiesOfFinanceAndOperatingLeasesLiabilitiesTableTextBlock
Namespace Prefix: | fgen_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of supplemental cash flow information related to leases. + References No definition available. + Details
Name: | fgen_ScheduleOfSupplementalCashFlowInformationRelatedToLeasesTableTextBlock
Namespace Prefix: | fgen_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration