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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of allowance for credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition For contingent consideration arrangements recognized in agreements, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid. Contingent consideration is measured at fair value as a current liability at the inception of the transaction under ASC 815. No definition available.
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- Definition Liability recorded for contingent consideration under purchase agreements. May include royalty purchase agreements, assignment and assumption agreements, and commercial payment purchase agreements. Includes contingent consideration recognized under ASC 815 and measured at fair value as a current liability at the inception of the transaction. Also includes contingent consideration recognized under ASC 450 if it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. No definition available.
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- Definition Maximum amount payable on sales milestone. Contingent consideration is recognized under ASC 450 if it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. No definition available.
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- Definition Maximum payment obligations based on a portion of regulatory and commercial milestone payments. No definition available.
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- Definition Maximum potential regulatory and commercial milestones, net of payment obligations based on a portion of regulatory and commercial milestone payments, under the agreement. No definition available.
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- Definition Maximum payments to be made based upon achievement of regulatory or sales milestones. For regulatory milestones, contingent consideration is measured at fair value as a current liability at the inception of the transaction under ASC 815. For sales milestones, contingent consideration is recognized under ASC 450 if it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. No definition available.
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- Definition Amount of cash outflow for consideration under agreements, including Royalty Purchase Agreements (RPAs), Assignment and Assumption Agreements (AAAs), Commercial payment purchase agreement (CPPAs) and other agreements classified as investing activities. Payments may include upfront payments, one-time payments, milestone payments and contingent consideration payments. No definition available.
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- Definition Increase in long term rights receivable due acquisition of royalty, interest and commercial payment rights. No definition available.
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