- Definition

The costs incurred 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 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, excluding in-process research and development acquired in a business combination consummated during the period. Excludes software research and development, which has a separate concept.

+ References+ Details

Investments in Variable Interest Entities (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Investment in Variable Interest Entities (Textual) [Abstract]
Research and development	$ 410,017,000	$ 304,217,000	$ 1,021,820,000	$ 989,738,000
Investment in biotechnology companies that are determined to be unconsolidated variable interest entities	6,800,000		6,800,000		9,400,000
Knopp [Member]
Investment in Variable Interest Entities (Textual) [Abstract]
Percentage of funding for R&D cost required in support of the collaboration agreement			100.00%
Research and development		15,700,000		58,900,000
Neurimmune [Member]
Investment in Variable Interest Entities (Textual) [Abstract]
Percentage of funding for R&D cost required in support of the collaboration agreement			100.00%
Research and development	6,100,000	3,400,000	16,800,000	8,500,000
Remaining potential development milestone payments and royalties on commercial sales under the terms of collaboration agreement			$ 345,000,000
Common Class B [Member] \| Knopp [Member]
Investment in Variable Interest Entities (Textual) [Abstract]
Purchase of common shares in variable interest entities			30.00%