- 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

Quarterly Financial Data (Unaudited) (Details Textual) (USD $) In Millions, unless otherwise specified	12 Months Ended	3 Months Ended						12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013 ISIS Pharmaceuticals	Sep. 30, 2013 ISIS Pharmaceuticals	Dec. 31, 2012 ISIS Pharmaceuticals	Jun. 30, 2012 ISIS Pharmaceuticals	Mar. 31, 2012 ISIS Pharmaceuticals	Mar. 31, 2013 Hoechst	Dec. 31, 2013 Hoechst
Schedule Of Development Milestone And Collaboration [Line Items]
Decrease in share of co-promotion profits due to estimated compensation damages							$ 41.5	$ 49.7
Research and development		10.0	75.0	30.0	12.0	29.0
Tax accounting correction	$ 29.0