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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Amount of amortization expense expected to be recognized during the next fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

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Amount of amortization expense expected to be recognized during the fifth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of amortization expense expected to be recognized during the fourth fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of amortization expense expected to be recognized during the third fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount of amortization expense expected to be recognized during the second fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

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- Definition

The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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-Publisher FASB

-Name Accounting Standards Codification

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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INTANGIBLE ASSETS AND GOODWILL (Details) (USD $)	4 Months Ended	12 Months Ended			88 Months Ended		12 Months Ended			4 Months Ended				4 Months Ended				4 Months Ended	12 Months Ended			88 Months Ended
INTANGIBLE ASSETS AND GOODWILL (Details) (USD $)	Dec. 31, 2012	Aug. 31, 2012	Aug. 31, 2011	Aug. 31, 2010	Dec. 31, 2012	Dec. 14, 2007 Encode Pharmaceuticals Inc [Member]	Aug. 31, 2012 2009 Merger [Member]	Dec. 31, 2012 2009 Merger [Member]	Aug. 31, 2011 2009 Merger [Member]	Dec. 31, 2012 IP license for RP103 [Member]	Dec. 31, 2012 IP license for RP103 [Member] Encode Pharmaceuticals Inc [Member]	Aug. 31, 2012 IP license for RP103 [Member] Encode Pharmaceuticals Inc [Member]	Aug. 31, 2011 IP license for RP103 [Member] Encode Pharmaceuticals Inc [Member]	Dec. 31, 2012 Out license [Member]	Dec. 31, 2012 Out license [Member] 2009 Merger [Member]	Aug. 31, 2012 Out license [Member] 2009 Merger [Member]	Aug. 31, 2011 Out license [Member] 2009 Merger [Member]	Dec. 31, 2012 Research and Development Expense [Member]	Aug. 31, 2012 Research and Development Expense [Member]	Aug. 31, 2011 Research and Development Expense [Member]	Aug. 31, 2010 Research and Development Expense [Member]	Dec. 31, 2012 Research and Development Expense [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of assets charge to research and development expense							$ 900,000
Summary of intangible assets [Abstract]
Total intangible assets	2,860,000	2,860,000	3,760,000		2,860,000		0	0	900,000		2,620,000	2,620,000	2,620,000		240,000	240,000	240,000
Less accumulated amortization	(704,000)	(655,000)	(509,000)		(704,000)
Intangible assets, net	2,156,000	2,205,000	3,251,000		2,156,000	2,600,000	200,000
Estimated useful life	20 years									20 years	20 years			16 years	16 years
Amortization of intangible assets to research and development expense	49,000	146,000	153,000	152,000	746,000													49,000	146,000	153,000	152,000	746,000
Actual and estimated amortization expense for intangible assets [Abstract]
2013	146,000				146,000
2014	146,000				146,000
2015	146,000				146,000
2016	146,000				146,000
2017	$ 146,000				$ 146,000