- 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

Business Combinations and Technology Acquisitions (Details) (USD $)	3 Months Ended			6 Months Ended		3 Months Ended	6 Months Ended	3 Months Ended
	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Mar. 31, 2012 Collaboration agreement	Jun. 30, 2011 Agreement to develop and commercialize a product for the treatment of Rheumatoid arthritis and psoriasis	Mar. 31, 2012 Solvay Pharmaceuticals	Jun. 30, 2011 Agreement to acquire licensing rights outside the U.S. to a product in development for the treatment of chronic kidney disease	Mar. 31, 2011 Agreement to acquire licensing rights outside the U.S. to a product in development for the treatment of chronic kidney disease
Allocation of purchase price
Payment made for achievement of sales milestone								$ 134,000,000
Acquired in-process and collaborations research and development	110,000,000	150,000,000	172,500,000	260,000,000	272,500,000	400,000,000	85,000,000		88,000,000	100,000,000
Payments for achievement of certain milestones under an agreement		1,200,000,000
Research and development expense		$ 50,000,000