Severance and Retention Costs (Tables)

3 Months Ended

Mar. 31, 2021

Akcea Acquisition [Member]

Severance and Retention Costs [Abstract]

Severance and Retention Costs

As a result of the Akcea Acquisition in October 2020, we began recognizing severance and retention expenses in the fourth quarter of 2020. The following table summarizes our total estimated severance and retention expenses related to the Akcea Acquisition (in millions):

	Severance and Retention Expenses
Total estimated expenses	$	28.5
Expenses incurred in the three months ended December 31, 2020		15.3
Expenses incurred in the three months ended March 31, 2021		5.4
Remaining estimated expenses to be recognized through October 2021	$	7.8

The following table summarizes our severance and retention expenses related to the Akcea Acquisition that we recognized during the three months ended March 31, 2021 (in millions):

	Three Months Ended March 31, 2021
Research, development and patent expenses	$	2.5
Selling, general and administrative expenses		2.9
Total	$	5.4

The following table summarizes the severance and retention reserve amounts related to the Akcea Acquisition that we included in accrued compensation for the period indicated (in millions):

	Three Months Ended March 31, 2021
Beginning balance	$	14.7
Amounts expensed during the period		6.1
Reserve adjustments during the period		(0.7	)
Net amount expensed during the period		5.4
Amounts paid during the period		(9.0	)
Ending balance	$	11.1

Restructured European Operations [Member]

Severance and Retention Costs [Abstract]

Severance and Retention Costs

As a result of restructuring our European operations, or Restructured European Operations, in December 2020, we began recognizing severance and retention expenses in the fourth quarter of 2020. The following table summarizes our total severance and retention expenses related to our Restructured European Operations (in millions):

	Severance and Retention Expenses
Total estimated expenses	$	13.6
Expenses incurred in the three months ended December 31, 2020		12.5
Expenses incurred in the three months ended March 31, 2021		0.7
Remaining estimated expenses through October 2021	$	0.4

The following table summarizes the severance and retention expenses related to our Restructured European Operations that we recognized during the three months ended March 31, 2021 (in millions):

	Three Months Ended March 31, 2021
Research, development and patent expenses	$	0.1
Selling, general and administrative expenses		0.6
Total	$	0.7

The following table summarizes the severance and retention reserve amounts related to our Restructured European operations that we included in accrued compensation for the periods indicated (in millions):

	Three Months Ended March 31, 2021
Beginning balance	$	12.4
Amounts expensed during the period		2.2
Reserve adjustments during the period		(1.5	)
Net amount expensed during the period		0.7
Amounts paid during the period		(11.9	)
Ending balance	$	1.2