- 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

Agreements (Details 4) (USD $)	3 Months Ended								12 Months Ended						1 Months Ended			1 Months Ended
Agreements (Details 4) (USD $)	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2014 Biotest	Jun. 30, 2013 Biotest	Jun. 30, 2012 Biotest	Jul. 31, 2006 Biotest Exclusive development and commercialization license	Jun. 30, 2014 Biotest Exclusive development and commercialization license	Jul. 31, 2006 Biotest Exclusive development and commercialization license Maximum	Sep. 30, 2008 Biotest Exclusive development and commercialization license Phase I clinical trial BT062	Jul. 31, 2006 Biotest Exclusive development and commercialization license Development milestones	Jun. 30, 2014 Biotest Exclusive development and commercialization license Development milestones Phase IIb clinical trial	Jul. 31, 2006 Biotest Exclusive development and commercialization license Regulatory milestones
Collaborative Agreements disclosures
Payments received under collaboration agreement															$ 1,000,000			$ 500,000
Potential milestone payments receivable																	35,500,000		4,500,000	2,000,000	31,000,000
Opt-in-fee payable on exercise of right																15,000,000
Costs related to the research and development services	25,787,000	38,280,000	20,862,000	22,029,000	20,399,000	21,318,000	21,656,000	23,700,000	106,958,000	87,073,000	69,192,000	305,000	339,000	233,000
Costs related to clinical materials sold												$ 670,000	$ 577,000	$ 1,300,000