License Agreements and Services Agreement with Ionis (Tables)

9 Months Ended

Sep. 30, 2019

Schedule Of Net Loss Share Related to Commercial Activities Under TTR Agreement

A summary of the loss share related to the commercial activities under the TTR Agreement is as follows:

	Three Months Ended September 30,			Nine Months Ended September 30,
	2019			2019
Net losses incurred by the collaboration related to the commercial activities under the TTR Agreement	$	(14,814	)	$	(49,021	)
Ionis' share of commercial losses under the TTR Agreement reflected in our condensed consolidated statements of operations		(8,889	)		(29,410	)
Akcea's share of commercial losses under the TTR Agreement reflected in our condensed consolidated statements of operations		(5,925	)		(19,611	)

Schedule Of Development Expenses Related to TTR Agreement

A summary of the development expenses related to the TTR Agreement is as follows:

	Three Months Ended September 30,			Nine Months Ended September 30,
	2019			2019
Total development expense incurred by the collaboration related to development activities under the TTR Agreement	$	(17,243	)	$	(43,655	)
Akcea's share of TTR development expense reflected in research and development expense in our condensed consolidated statements of operations	$	(7,525	)	$	(18,923	)

Amounts Recorded Related to Transactions with Ionis Including Amounts Related to TTR Licensing Transaction

The following table summarizes the amounts recorded related to transactions with Ionis including amounts related to the TTR licensing transaction for the following periods (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
Operating expenses:
Services performed by Ionis	$	1,075		$	3,192		$	3,225		$	11,182
Active pharmaceutical ingredient manufactured by Ionis		5,515			—			5,515			5,229
Pre-commercial inventory manufactured by Ionis		—			—			—			5,996
Sublicensing expenses		—			7,200			78,000			7,200
Out-of-pocket expenses paid by Ionis		954			15,850			3,800			31,074
Less: commercial share of loss in connection with the TTR license transaction		(8,889	)		—			(29,410	)		—
Less: R&D share of loss in connection with the TTR license transaction		700			—			1,108			—
Total operating expenses generated by transactions with Ionis		(645	)		26,242			62,238			60,681
Plus: distribution to Ionis		—			—			13,492			7,792
Total charges generated by transactions with Ionis		(645	)		26,242			75,730			68,473
(Receivable) payable balance (from) to Ionis at the beginning of the period		(7,911	)		27,137			18,901			14,365
Less: total amounts received from (paid to) Ionis during the period		7,909			(29,491	)		(20,278	)		(58,017	)
Less: receivable from Ionis		—			—			—			(933	)
Less: non-cash sublicensing expenses		—			—			(75,000	)		—
Total amount (receivable) payable (from) to Ionis at period end	$	(647	)	$	23,888		$	(647	)	$	23,888