- 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

Investments in Variable Interest Entities (Details) (USD $)	3 Months Ended		6 Months Ended			3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Jun. 30, 2012 Neurimmune [Member]	Jun. 30, 2011 Neurimmune [Member]	Jun. 30, 2012 Neurimmune [Member]	Jun. 30, 2011 Neurimmune [Member]	Jun. 30, 2012 Knopp [Member]	Jun. 30, 2011 Knopp [Member]	Jun. 30, 2012 Knopp [Member]	Jun. 30, 2011 Knopp [Member]	Dec. 31, 2010 Common Class B [Member] Knopp [Member]
Investment in Variable Interest Entities (Textual) [Abstract]
Remaining potential development milestone payments and royalties on commercial sales under the terms of collaboration agreement								$ 345,000,000				$ 255,000,000
Purchase of common shares in variable interest entities														30.00%
Percentage of funding for R&D cost required in support of the collaboration agreement								100.00%				100.00%
Research and development expense	329,559,000	285,644,000	685,521,000	579,277,000		2,600,000	3,000,000	5,100,000	4,800,000	20,400,000	9,000,000	43,100,000	14,700,000
Payment recognized as a charge to noncontrolling interests, net of tax									15,000,000		10,000,000
Investment in biotechnology companies that are determined to be unconsolidated variable interest entities	$ 12,800,000		$ 12,800,000		$ 14,600,000