- 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

Quarterly Financial Data (Unaudited) (Details Textual) (USD $)	12 Months Ended			3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Dec. 31, 2012	Mar. 31, 2013
Schedule Of Development Milestone And Collaboration [Line Items]
Research and development	$ 1,893,422,000	$ 1,444,053,000	$ 1,334,919,000
Eisai
Schedule Of Development Milestone And Collaboration [Line Items]
Research and development				21,600,000	117,700,000
ISIS Pharmaceuticals
Schedule Of Development Milestone And Collaboration [Line Items]
Research and development	20,000,000					75,000,000	30,000,000
Hoechst
Schedule Of Development Milestone And Collaboration [Line Items]
Decrease in share of co-promotion profits due to estimated compensation damages		$ 49,700,000						$ 41,500,000