- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References+ Details

License Agreements (Details)	3 Months Ended		9 Months Ended		3 Months Ended	9 Months Ended		12 Months Ended	9 Months Ended		3 Months Ended	9 Months Ended
License Agreements (Details)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen USD ($)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen USD ($)	Sep. 30, 2013 Clinical Trial Services Agreement Ipsen USD ($)	Dec. 31, 2005 Clinical Trial Services Agreement Ipsen USD ($)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen Minimum USD ($)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen Minimum EUR (€)	Sep. 30, 2013 Clinical Trial Services Agreement Ipsen Maximum USD ($)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen Maximum USD ($)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen Maximum EUR (€)	Sep. 30, 2014 Clinical Trial Services Agreement Ipsen Sublicense Agreement Maximum
License Agreements
Nonrefundable, non-creditable payment								$ 250,000
Additional payments to be made upon achievement of certain development and commercialization milestones									12,600,000	10,000,000		45,500,000	36,000,000
Royalty rate (as a percent)						5.00%
Period after the date of the first commercial sale of the product for license expiration									10 years	10 years				10 years
Amount recorded in research and development expense	$ 13,817,000	$ 15,543,000	$ 34,152,000	$ 49,070,000	$ 100,000	$ 400,000	$ 200,000				$ 100,000