Inventory - Note 5	3 Months Ended
Mar. 31, 2013
Inventory Disclosure
Inventory	(5) Inventory Inventories, stated at the lower of cost or market, consisted of raw materials of $36.6 million and finished goods of $85,000 as of March 31, 2013. The Company began to capitalize inventory after the FDA approval of Gattex in December 2012. The Company acquired approximately $15.9 million of Revestive raw materials and $20.7 million of PTH raw materials related to the March 18, 2013 Transition and Termination Agreement with Takeda. (See note 10)

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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