- 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

Collaborative and Other Relationships Collaborative and Other Relationships - Collaboration Agreement (Details 1) (USD $)			9 Months Ended			3 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 Isis Pharmaceuticals	Sep. 30, 2013 Isis Pharmaceuticals Research and development expense	Sep. 30, 2013 Isis Pharmaceuticals Prepaid research and development	Sep. 30, 2013 Other research and discovery [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Term of research collaboration			6 years
Upfront payment made to collaborative partner			$ 100,000,000	$ 75,000,000	$ 25,000,000
Expected license fee			70,000,000
Additional milestone payments upon achievement of certain regulatory milestones			150,000,000
Additional milestone payments for product candidate using a different modality			90,000,000
Investments and other assets	636,028,000	274,054,000				35,000,000
Research and development expense						$ 2,000,000