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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 Represents the threshold for receipt of commercial payments attributable to net sales for which the entity will be required to make a one-time payment under agreement. 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. Classified as current. No definition available.
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- Definition Maximum eligible milestone payments receivable upon achievement of milestones. May include, but not limited to, development, regulatory, commercial, sales-based and clinical milestones. No definition available.
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- Definition Amount of income, not accounted for under Topic 606, in accordance with the effective interest rate method. Includes income from purchased receivables. 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 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 Amount of cash inflow under agreements, including Royalty Purchase Agreements (RPAs), Assignment and Assumption Agreements (AAAs), and Commercial Payment Purchase Agreements (CPPAs), classified as investing activities. Receipts may represent commercial payments attributable to net sales. No definition available.
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- Definition Increase in rights receivable due to acquisition of royalty and commercial payment receivables under the cost recovery method. Includes both current and noncurrent rights receivable. No definition available.
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- Definition Royalty and commercial payment receivables under the EIR (Effective interest rate) method. Includes both current and noncurrent rights receivable. No definition available.
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- Definition Increase (decrease) in rights receivable due to reclassification of royalty and commercial payment receivables from cost recovery to EIR method. Includes both current and noncurrent rights receivable under EIR (Effective interest rate) method. No definition available.
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- Definition Royalty and commercial payment receivables under cost recovery method probable and reasonably estimable to be received within one year or the normal operating cycle, if longer. No definition available.
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