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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2012	Nov. 05, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	MANNKIND CORP
Entity Central Index Key	0000899460
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		245,777,130

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 1,765	$ 2,681
Available-for-sale securities and certificate of deposit	350	515
Prepaid expenses and other current assets	21,082	2,625
Total current assets	23,197	5,821
Property and equipment - net	186,611	193,029
State research and development credit exchange receivable	293	473
Other assets	230	230
Total	210,331	199,553
Current liabilities:
Accounts payable	3,166	4,624
Accrued expenses and other current liabilities	48,598	20,736
Total current liabilities	51,764	25,360
Senior convertible notes	211,673	210,642
Note payable to related party	223,142	277,203
Total liabilities	486,579	513,205
Commitments and contingencies
Stockholders' deficit:
Undesignated preferred stock, $0.01 par value - 10,000,000 shares authorized; no shares issued or outstanding at September 30, 2012 and December 31, 2011
Common stock, $0.01 par value - 350,000,000 and 250,000,000 shares authorized at September 30, 2012 and December 31, 2011, respectively; 199,767,463 and 131,522,945 shares issued and outstanding at September 30, 2012 and December 31, 2011, respectively	1,998	1,315
Additional paid-in capital	1,774,893	1,620,535
Accumulated other comprehensive income (loss)	(8)	44
Deficit accumulated during the development stage	(2,053,131)	(1,935,546)
Total stockholders' deficit	(276,248)	(313,652)
Total	$ 210,331	$ 199,553

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - $ / shares	Sep. 30, 2012	Dec. 31, 2011
Stockholders' deficit:
Undesignated preferred stock, par value	$ 0.01	$ 0.01
Undesignated preferred stock, shares authorized	10,000,000	10,000,000
Undesignated preferred stock, shares issued
Undesignated preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	350,000,000	250,000,000
Common stock, shares issued	199,767,463	199,767,463
Common stock, shares outstanding	131,522,945	131,522,945

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended		260 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
Condensed Consolidated Statements of Operations [Abstract]
Revenue	$ 35		$ 35	$ 50	$ 3,166
Operating expenses:
Research and development	25,453	$ 23,132	76,247	79,717	1,442,298
General and administrative	10,069	9,641	37,262	30,293	417,493
In-process research and development costs					19,726
Goodwill impairment					151,428
Total operating expenses	35,522	32,773	113,509	110,010	2,030,945
Loss from operations	(35,487)	(32,773)	(113,474)	(109,960)	(2,027,779)
Other income (expense)	(2,651)	79	12,078	1,476	11,002
Interest expense on note payable to related party	(2,245)	(2,863)	(8,321)	(7,849)	(36,655)
Interest expense on senior convertible notes	(2,859)	(2,845)	(8,278)	(8,092)	(37,072)
Interest income			2	18	36,991
Loss before provision for income taxes	(43,242)	(38,402)	(117,993)	(124,407)	(2,053,513)
Income tax benefit	(408)		(408)		(382)
Net loss	(42,834)	(38,402)	(117,585)	(124,407)	(2,053,131)
Deemed dividend related to beneficial conversion feature of convertible preferred stock					(22,260)
Accretion on redeemable convertible preferred stock					(952)
Net loss applicable to common stockholders	$ (42,834)	$ (38,402)	$ (117,585)	$ (124,407)	$ (2,076,343)
Net loss per share applicable to common stockholders- basic and diluted	$ (0.22)	$ (0.31)	$ (0.71)	$ (1.02)
Shares used to compute basic and diluted net loss per share applicable to common stockholders	190,534	122,130	164,611	121,636

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		260 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
Condensed Consolidated Statements of Comprehensive Loss [Abstract]
Net Loss	$ (42,834)	$ (38,402)	$ (117,585)	$ (124,407)	$ (2,053,131)
Other comprehensive loss:
Cumulative translation (loss) gain	(1)	(8)	4	1
Unrealized gain (loss) on investments:
Unrealized holding gain (loss) during the period		15		(30)	(48)
Less: reclassification adjustment for gains (losses) included in net loss			48		48
Net unrealized gain (loss) on investments		15	48	(30)
Comprehensive loss	$ (42,835)	$ (38,395)	$ (117,533)	$ (124,436)	$ (2,053,131)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Amount after tax, before reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency.

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- Definition

Net of tax amount of the income statement impact of the reclassification adjustment for unrealized gain (loss) realized upon the sale of available-for-sale securities.

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- Definition

Net of tax amount of unrealized holding gain (loss) before reclassification adjustments and transfers on available-for-sale securities.

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+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended		260 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (117,585)	$ (124,407)	$ (2,053,131)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and accretion	10,929	12,097	123,304
Stock-based compensation expense	9,770	8,023	134,396
Stock expense for shares issued pursuant to research agreement			3,018
(Gain) loss on sale, abandonment/disposal or impairment of property and equipment	(73)	(63)	23,498
Accrued interest on investments, net of amortization of discounts			(191)
In-process research and development			19,726
Goodwill impairment			151,428
Loss on available-for-sale securities	117		990
Fair value of forward purchase contract	(12,011)		(12,011)
Other, net	(4)		1,097
Changes in assets and liabilities:
State research and development credit exchange receivable	(270)	152	(743)
Prepaid expenses and other current assets	(18,007)	(111)	(19,032)
Other assets		87	(230)
Accounts payable	(1,526)	(121)	2,848
Accrued expenses and other current liabilities	36,898	861	56,872
Other liabilities			(2)
Net cash used in operating activities	(91,762)	(103,482)	(1,568,163)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of marketable securities			(796,779)
Sales and maturities of marketable securities		3,828	796,393
Purchase of property and equipment	(572)	(6,703)	(327,681)
Proceeds from sale of property and equipment	73	63	450
Net cash used in investing activities	(499)	(2,812)	(327,617)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of common stock and warrants, net of issuance costs	80,982	10,544	1,311,003
Collection of Series C convertible preferred stock subscriptions receivable			50,000
Issuance of Series B convertible preferred stock for cash			15,000
Cash received for common stock to be issued			3,900
Repurchase of common stock			(1,028)
Put shares sold to majority stockholder			623
Borrowings under lines of credit			4,220
Proceeds from notes receivables			1,742
Borrowings on notes payable to related party	11,250	53,000	386,250
Principal payments on notes payable to principal stockholder			(70,000)
Borrowings on notes payable			3,460
Principal payments on notes payable			(1,667)
Proceeds from senior convertible notes			207,050
Payment of employment taxes related to vested restricted stock units	(887)	(525)	(13,008)
Net cash provided by financing activities	91,345	63,019	1,897,545
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(916)	(43,275)	1,765
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	2,681	66,061
CASH AND CASH EQUIVALENTS, END OF PERIOD	1,765	22,786	1,765
SUPPLEMENTAL CASH FLOWS DISCLOSURES:
Cash paid for income taxes			26
Interest paid in cash, net of amounts capitalized	7,626	15,092	57,023
Accretion on redeemable convertible preferred stock			(952)
Issuance of common stock upon conversion of notes payable			3,331
Increase in additional paid-in capital resulting from merger			171,154
Issuance of common stock for notes receivable			2,758
Issuance of put option by stockholder			(2,949)
Put option redemption by stockholder			1,921
Issuance of Series C convertible preferred stock subscriptions			50,000
Issuance of Series A redeemable convertible preferred stock			4,296
Conversion of Series A redeemable convertible preferred stock			(5,248)
Non-cash construction in progress and property and equipment	2,907	181	2,907
Capitalization of interest on note payable to related party	11,876		11,876
Reduction of principal on note payable to related party upon issuance of common stock	77,187	$ 11,116	104,984
Forward purchase contract contribution to additional paid-in capital	1,080		1,080
Reclassification of forward purchase contract to additional paid-in capital	$ 13,091		$ 13,091

Condensed Consolidated Statements of Cash Flows (Parenthetical) (Unaudited) - shares shares in Millions	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Series B Preferred Stock [Member]
SUPPLEMENTAL CASH FLOWS DISCLOSURE:
Conversion of convertible preferred stock amount converted	15.0
Series C Preferred Stock [Member]
SUPPLEMENTAL CASH FLOWS DISCLOSURE:
Conversion of convertible preferred stock amount converted		50.0

Description of business and basis of presentation

9 Months Ended

Sep. 30, 2012

Description of business and basis of presentation [Abstract]

Description of business and basis of presentation

1. Description of business and basis of presentation

The accompanying unaudited condensed consolidated financial statements of MannKind Corporation and its subsidiaries (the “Company”), have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. These statements should be read in conjunction with the financial statements and notes thereto included in the Company’s latest audited annual financial statements. The audited statements for the year ended December 31, 2011 (which includes disclosures regarding the Company’s ability to continue as a going concern) are included in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2011 filed with the SEC on March 15, 2012 (the “Annual Report”).

In the opinion of management, all adjustments, consisting only of normal, recurring adjustments, considered necessary for a fair presentation of the results of these interim periods have been included. The results of operations for the nine months ended September 30, 2012 may not be indicative of the results that may be expected for the full year.

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates or assumptions. The more significant estimates reflected in these accompanying financial statements involve assessing long-lived assets for impairment, accrued expenses, the valuation of stock-based compensation and the determination of the provision for income taxes and corresponding deferred tax assets and liabilities and any valuation allowance recorded against net deferred tax assets.

Business — The Company is a biopharmaceutical company focused on the discovery and development of therapeutic products for diseases such as diabetes and cancer. The Company’s lead product candidate, AFREZZA (insulin human [rDNA origin]) inhalation powder, is an ultra rapid-acting insulin therapy in late-stage clinical investigation for the treatment of adults with type 1 or type 2 diabetes for the control of hyperglycemia.

AFREZZA consists of the Company’s proprietary Technosphere particles onto which insulin molecules are loaded. These loaded particles are then aerosolized and inhaled deep into the lung using the Company’s AFREZZA inhaler.

Basis of Presentation — The Company is considered to be in the development stage as its primary activities since incorporation have been establishing its facilities, recruiting personnel, conducting research and development, business development, business and financial planning, and raising capital. It is costly to develop therapeutic products and conduct clinical trials for these products. Since its inception through September 30, 2012 the Company has reported accumulated net losses of $2.1 billion, which include a goodwill impairment charge of $151.4 million, and cumulative negative cash flow from operations of $1.6 billion. At September 30, 2012, the Company’s capital resources consisted of cash, cash equivalents, and a certificate of deposit of $2.1 million and $21.9 million of available borrowings under a revolving loan agreement with an entity controlled by the Company’s principal stockholder (see Note 11 — Related-party arrangements).

In October 2012, pursuant to a previously filed Form S-3 Registration Statement (“Shelf Registration”), which was declared effective by the SEC on September 24, 2012, the Company sold in an underwritten public offering 40,000,000 shares of its common stock, together with warrants to purchase up to 30,000,000 shares of the Company’s common stock. In addition, the Company sold pursuant to the full exercise of an over-allotment option granted to the underwriters, an additional 6,000,000 shares of common stock, together with warrants to purchase up to an aggregate of 4,500,000 shares of common stock. Net proceeds from this offering were approximately $86.0 million (after deducting discounts and commissions to the underwriters and offering expenses), excluding any future proceeds from the exercise of the warrants. (see Note 14 — Subsequent Events).

Based upon the Company’s current expectations, management believes that the Company’s existing capital resources in combination with proceeds received in October 2012 from the underwritten public offering, will enable it to continue planned operations at least into the third quarter of 2013. However, the Company cannot provide assurances that its plans will not change or that changed circumstances will not result in the depletion of its capital resources more rapidly than it currently anticipates. The Company will need to raise additional capital, whether through the sale of equity or debt securities, a strategic business collaboration with a pharmaceutical company, the establishment of other funding facilities, licensing arrangements, assets sales or other means, or an increase in the borrowings available under the loan arrangement with its related party, in order to continue the development and commercialization of AFREZZA and other product candidates and to support its other ongoing activities. This raises substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Fair Value of Financial Instruments — The carrying amounts of financial instruments, which include cash equivalents, available-for-sale securities, a certificate of deposit, and accounts payable, approximate their fair values due to their relatively short maturities. The fair value of the note payable to related party cannot be reasonably estimated as the Company would not be able to obtain a similar credit arrangement in the current economic environment.

Cash equivalents consist of highly liquid investments, with original or remaining maturities of 90 days or less at the time of purchase, that are readily convertible into cash. As of September 30, 2012 and December 31, 2011, the Company held $1.8 million and $2.7 million, respectively of cash and cash equivalents, consisting primarily of money market funds and the remaining funds in non-interest bearing checking accounts. The fair value of these money market funds was determined by using quoted prices for identical investments in an active market (Level 1 in the fair value hierarchy).

The Company’s available-for-sale securities consisted of a common stock investment which the Company had determined to be other than temporarily impaired and had recorded a $117,000 realized loss in the quarter ended March 31, 2012. The certificate of deposit, having a maturity greater than 90 days, is held as collateral for the Company’s commercial credit card programs. The carrying value of the certificate of deposit approximates fair value based on quoted prices for similar instruments in an active market (Level 2 in the fair value hierarchy) and the common stock investment is stated at fair value based on quoted prices in an active market (Level 1 in the fair value hierarchy). As of September 30, 2012, the Company had a certificate of deposit of $350,000. As of December 31, 2011, the Company had available-for-sale securities and a certificate of deposit of $515,000.

The following is a summary of the carrying values and estimated fair values of the Company’s senior convertible notes due in 2013 and 2015 (in millions).


	September 30, 2012				December 31, 2011
	Carrying value		Estimated fair value		Carrying value		Estimated fair value
Notes due 2013	$	114.3	$	70.8	$	113.9	$	61.0
Notes due 2015	$	97.4	$	57.8	$	96.8	$	60.8

The estimated fair value of the senior convertible notes due 2013 was calculated based on quoted prices in an active market (Level 1 in the fair value hierarchy). The estimated fair value of the senior convertible notes due 2015 was calculated based on model derived valuations whose inputs were observable, such as the Company’s stock price, and non-observable, such as the Company’s long-term historical volatility (Level 3 in the fair value hierarchy). As there is no current observable market for the senior convertible notes due 2015, the Company determined the estimated fair value using a convertible bond valuation model within a lattice framework. The convertible bond valuation model combined expected cash outflows with market-based assumptions regarding risk-adjusted yields, stock price volatility and recent price quotes and trading information regarding Company issued debt instruments and shares of common stock into which the notes are convertible.

The estimated fair value of the Mann Purchase Agreement was based on a forward purchase contract valuation (Level 3 in the fair value hierarchy). See Note 8- Common and preferred stock for further discussion.

The following roll-forward provides a summary of changes in fair value of the Company’s Level 3 forward purchase contract (in thousands):


	Three months end September 30, 2012		Nine months ended September 30, 2012
Beginning Balance	$	—	$	—
Issuance		—		1,080
Adjustments to fair value included in other income (expense)		—		12,011
Transfers to additional paid-in-capital		—		(13,091	)

Ending Balance	$	—	$	—

Recently Issued Accounting Standards — In June 2011, the FASB issued Accounting Standards Update No. 2011-05 (“ASU 2011-05”) for Comprehensive Income (Topic 220): “Presentation of Comprehensive Income”. This update improves the comparability, consistency and transparency of financial reporting and increases the prominence of items reported in other comprehensive income. This update is effective for interim and annual periods beginning after December 15, 2011. The Company has adopted all current required provisions of ASU 2011-05 on a retrospective basis.

In May 2011, the FASB issued Accounting Standards Update No. 2011-04 (“ASU 2011-04”) for Fair Value Measurement (Topic 820): “Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs.” This update addresses how to measure fair value and requires new disclosures about fair value measurements. The amendments in this update are effective for interim and annual periods beginning after December 15, 2011. The Company has adopted all current required provisions of ASU 2011-04.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=7880789&loc=SL6228881-111685

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7668296&loc=d3e288-107754

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 915
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Available-for-sale securities and certificate of deposit

9 Months Ended

Sep. 30, 2012

Available-for-sale securities and certificate of deposit [Abstract]

Available-for-sale securities and certificate of deposit

2. Available-for-sale securities and certificate of deposit

The following is a summary of the available-for-sale securities classified as current assets (in thousands):


	September 30, 2012						December 31, 2011
	Cost Basis		Gross Unrealized Gain		Fair Value		Cost Basis		Gross Unrealized Gain		Fair Value
Common stock investment	$	—	$	—	$	—	$	117	$	48	$	165

During the three months ended March 31, 2012, the Company determined its common stock investment to be other than temporarily impaired and recorded the $117,000 realized loss for available-for-sale securities as “Other income (expense)” in the condensed consolidated statements of operations. Gross unrealized gains and losses are included in “Other comprehensive gain (loss).”

The Company’s $350,000 certificate of deposit, having a maturity greater than 90 days, is held as collateral for the Company’s commercial credit card programs.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-Glossary Debt Security
-URI http://asc.fasb.org/extlink&oid=6509901

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-Glossary Equity Security
-URI http://asc.fasb.org/extlink&oid=6511694

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accrued expenses and other current liabilities

9 Months Ended

Sep. 30, 2012

Accrued expenses and other current liabilities [Abstract]

Accrued expenses and other current liabilities

3. Accrued expenses and other current liabilities

Accrued expenses and other current liabilities are comprised of the following (in thousands):


	September 30, 2012		December 31, 2011
Salary and related expenses	$	7,760	$	8,997
Research and clinical trial costs		7,013		2,383
Accrued interest		4,347		8,262
Construction in progress		2,540		—
Accrued litigation settlement liability*		25,448		—
Other		1,490		1,094

Accrued expenses and other current liabilities	$	48,598	$	20,736

Amount represents the total litigation settlement liability, of which $16.8 million consists of cash consideration and $8.6 million of stock consideration pursuant to a legal settlement agreement (see Note 10 — Commitments and contingencies). The Company had recorded a corresponding receivable on the balance sheet in connection with the $16.8 million balance.

Accounting for stock-based compensation

9 Months Ended

Sep. 30, 2012

Accounting for stock-based compensation [Abstract]

Accounting for stock-based compensation

4. Accounting for stock-based compensation

Total stock-based compensation expense recognized in the accompanying condensed consolidated statements of operations for the three and nine months ended September 30, 2012 and 2011 was as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
Stock-based compensation	$	3,820	$	3,321	$	9,770	$	8,023

The Company issued stock awards to employees during the three months ended September 30, 2012 primarily with a four-year vesting schedule. The grant date fair value of the 1,190,600 restricted stock units and 1,798,000 stock options issued were $2.8 million and $2.7 million, respectively, with a grant date fair value per share of $2.32 and $1.54, respectively.

The Company uses the Black-Scholes option valuation model to estimate the grant date fair value of employee stock options. Restricted stock units are valued based on the market price on the grant date. The Company calculated the fair value of employee stock options for the three months ended September 30, 2012 using the following assumptions:


	Performance-based	Time-based
Risk-free interest rate	0.20% — 0.29%	0.83%
Expected lives	0.96 — 1.87 years	6.08 years
Volatility	62.35% — 70.56%	81.81%
Dividends	—	—

As of September 30, 2012, there was $14.5 million and $12.7 million of unrecognized compensation expense related to options and restricted stock units, respectively, which are expected to be recognized over the remaining weighted average vesting period of 2.2 years. The Company evaluates stock awards with performance conditions as to the probability that the performance conditions will be met and estimates the date at which the performance conditions will be met in order to properly recognize stock-based compensation expense over the requisite service period. As of September 30, 2012, there was $107,000 and $3.7 million of unrecognized expenses related to performance-based options and restricted stock units, respectively, for milestones not considered probable of achievement.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Net loss per common share

9 Months Ended

Sep. 30, 2012

Net loss per common share [Abstract]

Net loss per common share

5. Net loss per common share

Basic net loss per share excludes dilution for potentially dilutive securities and is computed by dividing net loss applicable to common stockholders by the weighted average number of common shares outstanding during the period excluding the shares loaned under the share lending arrangement (see Note 8 — Common and preferred stock). As of September 30, 2012, 9,000,000 shares of the Company’s common stock, which were loaned to a share borrower pursuant to the terms of a share lending agreement as described in Note 12, were issued and are outstanding, and the holder of the borrowed shares has all the rights of a holder of the Company’s common stock. However, because the share borrower must return all borrowed shares to the Company (or, in certain circumstances, the cash value thereof), the borrowed shares are not considered outstanding for the purpose of computing and reporting basic or diluted earnings (loss) per share. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. Potentially dilutive securities are excluded from the computation of diluted net loss per share for all of the periods presented in the accompanying condensed consolidated statements of operations because the reported net loss in each of these periods results in their inclusion being antidilutive. Antidilutive securities, which consist of stock options, restricted stock units, warrants, and shares that could be issued upon conversion of the senior convertible notes, that are not included in the diluted net loss per share calculation consisted of an aggregate of 63,833,521 shares and 33,895,480 shares as of September 30, 2012 and 2011, respectively, and exclude the 9,000,000 shares loaned under the share lending arrangement.

State research and development credit exchange receivable

9 Months Ended

Sep. 30, 2012

State research and development credit exchange receivable [Abstract]

State research and development credit exchange receivable

6. State research and development credit exchange receivable

The State of Connecticut provides certain companies with the opportunity to exchange certain research and development income tax credit carryforwards for cash in exchange for forgoing the carryforward of the research and development income tax credits. The program provides for an exchange of research and development income tax credits for cash equal to 65% of the value of corporation tax credit available for exchange. Current estimated amounts receivable under the program, which are included in Prepaids and other current assets, were $450,000 and $0 at September 30, 2012 and December 31, 2011, respectively. Long-term estimated amounts receivable under the program were $293,000 and $473,000 at September 30, 2012 and December 31, 2011, respectively.

Property and equipment - net

9 Months Ended

Sep. 30, 2012

Property and equipment - net [Abstract]

Property and equipment - net

7. Property and equipment — net

Property and equipment — net consist of the following (dollar amounts in thousands):


	Estimated Useful Life (Years)		September 30, 2012			December 31, 2011
Land		—	$	5,273		$	5,273
Buildings		39-40		54,948			54,948
Building improvements		5-40		114,245			114,247
Machinery and equipment		3-15		82,402			83,476
Furniture, fixtures and office equipment		5-10		5,199			5,249
Computer equipment and software		3		12,177			13,049
Leasehold improvements				48			53
Construction in progress				11,792			8,498
				286,084			284,793
Less accumulated depreciation and amortization				(99,473	)		(91,764	)

Property and equipment — net			$	186,611		$	193,029

Leasehold improvements are amortized over four years which is the shorter of the term of the lease or the service lives of the improvements.

Depreciation and amortization expense related to property and equipment for the three and nine months ended September 30, 2012 and 2011 was as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
Depreciation and amortization expense	$	3,237	$	3,745	$	9,898	$	11,124

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Common and preferred stock

9 Months Ended

Sep. 30, 2012

Common and preferred stock [Abstract]

Common and preferred stock

8. Common and preferred stock

On February 8, 2012, the Company sold 35,937,500 units in an underwritten public offering, including 4,687,500 units sold pursuant to the full exercise of an over-allotment option granted to the underwriters, with each unit consisting of one share of common stock and a warrant to purchase 0.6 of a share of common stock. All of the securities were offered by the Company at a combined price to the public of $2.40 per unit and the underwriters purchased the units at a price of $2.256 per unit. Net proceeds from this offering were approximately $80.6 million, excluding any warrant exercises. The 21,562,500 shares of common stock underlying the warrants are exercisable at $2.40 per share and expire four years from the date of the issuance (See Note 9 – Warrants). The shares of common stock and warrants are immediately separable and were issued separately. Concurrent with the February 2012 underwritten public offering, the Company entered into a common stock purchase agreement with the Mann Group LLC (“The Mann Group”), pursuant to which the Company agreed to sell and The Mann Group agreed to purchase 31,250,000 shares of the Company’s restricted common stock at a price of $2.47 per share, the closing of which was subject to the expiration or termination of the waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (“HSR Clearance”), and the Company’s receipt of stockholder approval to increase the authorized number of shares of our common stock. In June 2012, following HSR Clearance and the Company’s receipt of such stockholder approval, The Mann Group LLC (“The Mann Group”) agreed to purchase $77.2 million worth of restricted shares of common stock which were paid cancellation of principal indebtedness under the revolving amended loan arrangement with The Mann Group (see Note 11 — Related-party arrangements).

In the first quarter of 2012, the Company concluded that The Mann Group common stock purchase agreement represented a contingent forward purchase contract that met the definition of a derivative instrument in accordance with ASC 815 Derivatives and Hedging. Of the 31,250,000 shares issuable pursuant to the common stock purchase agreement, the portion of the derivative instrument representing 14.7 million shares were recorded as equity (“Equity Portion”) as they met the criteria for equity classification under ASC 815-40 Derivatives and Hedging, Contracts in an Entity’s Own Stock. The remaining 16.7 million shares (“Non-Equity Portion”) required classification outside of equity as the Company did not have sufficient available shares at the time of issuance at March 31, 2012. The Company revalues the Non-Equity Portion of the forward purchase contract at each reporting date and records a fair value adjustment within “Other income”. At the time of issuance, the fair value of the forward purchase contract was $2.0 million. The Equity Portion of $0.9 million was classified as equity, and the Non-Equity Portion of $1.1 million was initially recorded to “Prepaid expenses and other current assets.”

On May 17, 2012, the Company’s stockholders approved an increase in its authorized shares of common stock from 250,000,000 to 350,000,000. Accordingly, the shares of common stock needed to consummate The Mann Group common stock purchase agreement became available. As of May 17, 2012, the fair value of the Non-Equity Portion was $13.1 million. As of result of receiving stockholder approval of the increase in authorized shares, the Non-Equity Portion met the criteria for equity classification. Consequently, the Company reclassified the $13.1 million from “Prepaid expenses and other current assets” to “Additional paid-in capital.”

The fair value of the forward purchase contract is highly sensitive to the discount applied for lack of marketability and the stock price, and changes in this discount and/or the stock price caused the value of the forward purchase contract to change significantly. As of and for the nine months ended September 30, 2012, the Company recognized the change in fair value of $12.0 million in “Other income (expense).” The Company revalued the Non-Equity Portion using a forward contract valuation formula, in which the forward contract was estimated to be equal to the valuation date stock price of $2.40 at issuance and $1.69 at May 17, 2012 minus the strike price discounted to the valuation date using a risk-free rate of 0.08% at issuance and 0.18% at May 17, 2012. As the shares which would be received upon settlement were unregistered, the Company applied a discount for lack of marketability of 10.27% at issuance and 1.67% at May 17, 2012 based on quantitative put models, adjusted to take into account qualitative factors, including the fact that the Company’s stock was publicly traded and the fact that there was no contractual restriction on the unregistered shares being registered.

The Company is authorized to issue 350,000,000 shares of common stock, par value $0.01 per share, and 10,000,000 shares of undesignated preferred stock, par value $0.01 per share, issuable in one or more series designated by the Company’s board of directors. No other class of capital stock is authorized. As of September 30, 2012 and December 31, 2011, 199,767,463 and 131,522,945 shares of common stock, respectively, were issued and outstanding. Included in the common stock outstanding as of September 30, 2012 are 9,000,000 shares of common stock loaned to Bank of America under a share lending agreement in connection with the offering of the $100.0 million aggregate principal amount of 5.75% Senior Convertible Notes due 2015 (see Note 12 — Senior convertible notes). Bank of America is obligated to return the borrowed shares (or, in certain circumstances, the cash value thereof) to the Company on or about the 45th business day following the date as of which the entire principal amount of the notes ceases to be outstanding, subject to extension or acceleration in certain circumstances or early termination at Bank of America’s option. The Company did not receive any proceeds from the sale of the borrowed shares by Bank of America, but the Company did receive a nominal lending fee of $0.01 per share from Bank of America for the use of borrowed shares. As of September 30, 2012, the Company had not issued any shares of undesignated preferred stock.

Warrants

9 Months Ended

Sep. 30, 2012

Warrants [Abstract]

Warrants

9. Warrants

In connection with the sale of units in February 2012, the Company issued separable warrants exercisable for an aggregate of 21,562,500 shares of common stock which are exercisable at $2.40 per share and are exercisable any time prior to February 8, 2016. Warrants representing 60 shares of common stock have been exercised as of September 30, 2012.

In the first quarter of 2012, of the 21,562,500 shares underlying the warrants, 16,145,833 shares were recorded as equity as they met the criteria for equity classification under ASC 815-40 Derivatives and Hedging, Contracts in an Entity’s Own Stock. During the first quarter of 2012, the Company had determined that the remaining warrants exercisable for an aggregate of 5,416,667 shares required liability classification in accordance with ASC 480, Distinguishing Liabilities from Equity, as the Company did not have sufficient registered shares available at the time of issuance. The fair value of these shares was recorded in accrued expenses and other current liabilities in the condensed consolidated balance sheet. The warrants would be reported as a liability until they are exercised, or at the time that the Company had sufficient registered shares available, at which time the warrants would be adjusted to fair value and reclassified from liabilities to stockholders’ equity. The warrants initially determined to require liability classification were recorded at fair value at issuance and adjusted to fair value at each reporting period until exercised or expiration. The fair value of the warrant liability at the date of issuance was $7.6 million and was estimated using the Black-Scholes option pricing model.

As of March 31, 2012 and June 30, 2012, the fair value of the warrant liability was $7.9 million and 4.9 million, respectively and was estimated using the Black-Scholes option pricing model. The Company recognized a loss of $284,000 and a gain of $3.0 million to reflect the fair value adjustment of the warrant liability for the three months ended March 31, 2012 and June 30, 2012, respectively.

During the course of preparing the financial statements as of and for the three months ended September 30, 2012, the Company determined that because the warrant contract contains a clause that explicitly states that the Company has no obligation to net cash settle the warrants if the Company is unable to issue and deliver the shares underlying the warrants, liability classification of the warrants was not appropriate at issuance, and the warrants initially determined to require liability classification should have been recorded as equity with no subsequent adjustments to the fair value of such instruments. Accordingly, as of and for the three months ended September 30, 2012, the Company recorded an adjustment to reverse the impact of applying liability classification for a portion of the warrants as of and for the three and six months ended March 31, 2012 and June 30, 2012. This out-of-period adjustment resulted in (i) a $2.7 million increase in other expense, which consisted of $0.3 million other expense recognized in the first quarter of 2012 and $3.0 million other income recognized in the second quarter of 2012, (ii) a $0.01 increase to Net loss per share applicable to common stockholders – basic and diluted , (iii) a $4.9 million decrease in warrant liability, and (iv) a $7.6 million increase to additional paid-in capital during the three months ended September 30, 2012. This adjustment was determined to be immaterial for all periods presented and for the periods ended March 31, 2012 and June 30, 2012.

Commitments and contingencies

9 Months Ended

Sep. 30, 2012

Commitments and contingencies [Abstract]

Commitments and contingencies

10. Commitments and contingencies

Guarantees and Indemnifications — In the ordinary course of its business, the Company makes certain indemnities, commitments and guarantees under which it may be required to make payments in relation to certain transactions. The Company, as permitted under Delaware law and in accordance with its Bylaws, indemnifies its officers and directors for certain events or occurrences, subject to certain limits, while the officer or director is or was serving at the Company’s request in such capacity. The term of the indemnification period is for the officer’s or director’s lifetime. The maximum amount of potential future indemnification is unlimited; however, the Company has a director and officer insurance policy that may enable it to recover a portion of any future amounts paid. The Company believes the fair value of these indemnification agreements is minimal. The Company has not recorded any liability for these indemnities in the accompanying condensed consolidated balance sheets. However, the Company accrues for losses for any known contingent liability, including those that may arise from indemnification provisions, when future payment is probable and the amount can be reasonably estimated.

Litigation — The Company is subject to legal proceedings and claims which arise in the ordinary course of its business. As of the date hereof, the Company believes that the final disposition of such matters will not have a material adverse effect on the financial position, results of operations or cash flows of the Company. The Company maintains liability insurance coverage to protect the Company’s assets from losses arising out of or involving activities associated with ongoing and normal business operations. In accordance with ASC 450 Contingencies, the Company records a provision for a liability when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated.

The Securities Action. Beginning January 31, 2011, several complaints were filed in the U.S. District Court for the Central District of California against us and four of our officers – Alfred E. Mann, Hakan S. Edstrom, Dr. Peter C. Richardson (a former officer) and Matthew J. Pfeffer – on behalf of certain purchasers of our common stock. The complaints include claims asserted under Sections 10(b) and 20(a) of the Exchange Act and have been brought as purported shareholder class actions. In general, the complaints allege that the defendants violated federal securities laws by making materially false and misleading statements regarding our business and prospects for AFREZZA, thereby artificially inflating the price of the Company’s common stock. The U.S. District Court for the Central District of California has consolidated the pending actions for all purposes and appointed lead counsel. The consolidated action is referred to as the Securities Action.

On July 23, 2012, the Company, while continuing to deny all allegations of wrongdoing or liability whatsoever arising out of the Securities Action, and without in any way admitting fault or liability, entered into a stipulation of settlement to resolve the Securities Action. The current and former officers and directors named as individual defendants in the consolidated lawsuits have also entered into the stipulation of settlement which remains subject to preliminary and final approval by the US. District Court.

Subject to final approval of the settlement by the U.S. District Court and notice to potential class members, and in exchange for a release of all claims by the class members, among others, and a dismissal of the consolidated lawsuits, the Company has agreed (i) to cause the Company’s insurers to pay class members and their attorneys a total of $16.0 million; and (ii) to issue class members and their attorneys 2,777,778 shares of the Company’s common stock. The Company has also agreed that if the consolidated closing bid price for the Company’s common stock is below $1.00 per share on the date the U.S. District Court enters an order of final judgment, then the Company will issue class members and their attorneys an additional 1,000,000 shares of its common stock. Following final approval of the settlement by the U.S. District Court, the shares will be issued pursuant to an exemption from registration provided by Section 3(a)(10) of the Securities Act of 1933, as amended. On September 12, 2012, the U.S. District Court preliminarily approved the settlement and scheduled a final approval hearing for December 17, 2012.

The Derivative Actions. Beginning in February 2011, several shareholder derivative complaints were filed in the Superior Court of California for the County of Los Angeles and in the U.S. District Court for the Central District of California against all of the Company’s directors and certain of its officers. The complaints in the shareholder derivative actions allege breaches of fiduciary duties by the defendants and other violations of law. In general, the complaints allege that the defendants caused or allowed for the dissemination of materially false and misleading statements regarding its business and prospects for AFREZZA, thereby artificially inflating the price of its common stock. The Superior Court of California for the County of Los Angeles has consolidated the actions pending before it and appointed lead counsel. The consolidated state derivative actions are referred to as the State Derivative Action. The U.S. District Court for the Central District of California has also consolidated the derivative actions pending before it. The consolidated federal derivative actions are referred to as the Federal Derivative Action. The State Derivative Action and the Federal Derivative Action are collectively referred to as the Derivative Actions.

On August 3, 2012, the Company, while continuing to deny all allegations of wrongdoing or liability whatsoever arising out of the Derivative Actions and without in any way admitting fault or liability, entered into a stipulation of settlement to resolve the Derivative Action. Subject to preliminary and final approval of the settlement by the U.S. District Court and notice to shareholders, and in an exchange for a release of all claims by the plaintiffs, among others, and a dismissal of the Derivative Actions, the Company has agreed (i) to adopt certain corporate governance measures, (ii) to cause the Company’s insurers to pay the plaintiffs’ attorneys a total of $800,000, and (iii) to issue plaintiffs’ attorneys 225,000 shares of the Company’s common stock. Following final approval of the settlement by the U.S. District Court, the shares will be issued pursuant to an exemption from registration provided by Section 3(a)(10) of the Securities Act of 1933, as amended. On September 12, 2012, the U.S. District Court preliminarily approved the settlement. A final approval hearing is scheduled for November 19, 2012.

As a result of settlement discussions with the plaintiffs taking place in the latter part of the quarter ended June 30, 2012 and entering into the stipulation of settlement for the Securities Action on July 23, 2012 and for the Derivative Action on August 3, 2012, the Company determined that the liabilities pertaining to both the securities and derivative lawsuits were probable as of June 30, 2012. The Company’s financial statements as of and for the three months ended June 30, 2012 reflect the following accruals:

(i)

Cash consideration. The Company recorded a current liability of $16.8 million under “Accrued expense and other current liabilities” and a corresponding current asset under “Prepaid expenses and other current asset” to reflect a receivable from the Company’s insurers. The Company has determined that the collectability of the receivable from the insurers is probable. The cash obligation resulted in no charge to the Company’s Condensed Consolidated Statements of Operations for the period.

(ii)

Stock consideration. The Company recorded a charge to “General and administrative” expenses and an estimated current liability under “Accrued expense and other current liabilities” of $7.7 million representing the estimated fair value of the 3,002,778 common shares to be issued in the aggregate subject to court approval.

(iii)

Additional stock consideration. The Company concluded that the contingent obligation to issue an additional 1,000,000 shares of its common stock, as defined in the stipulation of settlement agreement for the Securities Action, met the definition of a derivative instrument in accordance with ASC 815 Derivatives and Hedging. The Company estimated the fair value of the derivative instrument using the Monte Carlo simulation model to forecast the contingent obligation applying probabilities that the stock price will be lower than $1.00 based on the following assumptions: expected volatility of 60%, risk free interest rate of 0.16% and final judgment dates ranging from four to six months. As a result, the Company estimated the fair value of this contingent obligation to be immaterial.

As of September 30, 2012, the Company estimated the aggregate fair value of the stock consideration at $8.6 million and recognized an increase in the contingent liability of $901,000 during the quarter ended September 30, 2012. During the quarter ended September 30, 2012, the Company remeasured the additional stock consideration using the Monte Carlo simulation model to forecast the contingent obligation applying probabilities that the stock price will be lower than $1.00 based on the following assumptions: expected volatility of 54%, risk free interest rate of 0.1% and final judgment date on or before December 31, 2012. As a result, the Company estimated the fair value of this contingent obligation related to the additional stock consideration to be immaterial.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Related-party arrangements

9 Months Ended

Sep. 30, 2012

Related-party arrangements

11. Related-party arrangements

In October 2007, the Company entered into a $350.0 million loan arrangement with its principal stockholder. In February 2009, the promissory note underlying the loan arrangement was revised as a result of the principal stockholder being licensed as a finance lender under the California Finance Lenders Law. Accordingly, the lender was revised to The Mann Group. Interest accrues on each outstanding advance at a fixed rate equal to the one-year LIBOR rate as reported by the Wall Street Journal on the date of such advance plus 3% per annum and is payable quarterly in arrears. The borrowing rate was 4.5% at both September 30, 2012 and December 31, 2011.

In August 2010, the Company entered into a letter agreement confirming a previous commitment by The Mann Group to not require the Company to prepay amounts outstanding under the amended and restated promissory note if the prepayment would require the Company to use its working capital resources. In the event of a default, all unpaid principal and interest either becomes immediately due and payable or may be accelerated at The Mann Group’s option, and the interest rate will increase to the one-year LIBOR rate calculated on the date of the initial advance or in effect on the date of default, whichever is greater, plus 5% per annum. All borrowings under the loan arrangement are unsecured. The loan arrangement contains no financial covenants. There are no warrants associated with the loan arrangement.

In August 2010, the Company amended and restated the promissory note to extend the maturity date from December 31, 2011 to December 31, 2012. In January 2012, the Company amended the note with The Mann Group to extend the maturity date from December 31, 2012 to March 31, 2013 and to extend the date through which the Company could continue to borrow under the amended terms of the note until September 30, 2012. Interest is payable on the first day of the calendar quarter following the calendar quarter in which an advance is made, or such other time as the Company and The Mann Group mutually agree. On May 9, 2012, the Company amended the note with The Mann Group to extend the maturity date of the $350.0 million loan arrangement from March 31, 2013 to July 1, 2013. Under the amended and restated promissory note, The Mann Group may require the Company to prepay up to $200.0 million in advances that have been outstanding for at least 12 months. If The Mann Group exercises this right, the Company will have 90 days after The Mann Group provides written notice (or the number of days to maturity of the note if less than 90 days) to prepay such advances. On June 27, 2012, the Company amended the note with The Mann Group to allow accrued and unpaid interest that becomes due and payable under the note to be paid-in-kind and capitalized into new principal indebtedness upon agreement of the parties, and concurrently agreed to capitalize into new principal indebtedness an aggregate of approximately $11.9 million of accrued and unpaid interest due and payable as of June 27, 2012. The Mann Group agreed that the cancelled principal amount related to the common stock purchase agreement (see Note 8 – Common and preferred stock) would be permanently retired and not available for re-borrowing under the note. The amendment also extended the date through which the Company can borrow under the note to December 31, 2012. In October 2012, the Company amended and restated the promissory note to, among other things, extend the maturity date of the promissory note to January 1, 2014, extend the date through which the Company can borrow under the promissory note to September 30, 2013, and adjust the annual interest rate on all outstanding principal to the one year London Interbank Offered Rate (LIBOR) on December 31, 2012 plus 5%, effective beginning on January 1, 2013.

On February 8, 2012, the Company sold $86.3 million worth of units in an underwritten public offering, with each unit consisting of one share of common stock and a warrant to purchase 0.6 of a share of common stock. Concurrent with this public offering, The Mann Group LLC purchased $77.2 million worth of restricted shares of common stock and on June 27, 2012, the Company completed the closing of the sale of 31,250,000 share of its common stock through the cancellation of outstanding indebtedness under the loan agreement (see Note 8 – Common and preferred stock).

The principal amount outstanding under the loan arrangement as of September 30, 2012, subsequent to the completion of the common stock purchase agreement was as follows (in thousands):


Principal amount outstanding at December 31, 2011	$	277,203
Borrowings		11,250
Capitalization of accrued and unpaid interest due and payable as of June 27, 2012		11,876
Reduction of principal indebtedness related to the issuance of common stock pursuant to common stock purchase agreement completed on June 27, 2012		(77,187	)

Principal amount outstanding at September 30, 2012	$	223,142

As of September 30, 2012, the Company had accrued interest of $2.3 million related to the remaining principal outstanding and $21.9 million of available borrowings under the loan arrangement.

In October 2012, pursuant to a previously filed shelf registration statement, which the SEC declared effective on September 24, 2012, the Company sold shares of its common stock and offered warrants to purchase shares of its common stock in an underwritten public offering (see Note 14 – Subsequent events). Concurrent with the underwritten public offering, the Mann Group agreed to purchase $107.4 million worth of restricted shares of common stock and restricted warrants in exchange for cancellation of principal under the $350 million amended and restated promissory note. Principal indebtedness cancelled in connection with the amended and restated promissory note will become available for reborrowing by the Company. The closing is subject to stockholder approval of an increase of the Company’s authorized shares of common stock, as necessary for the potential new issuances to The Mann Group.

In addition, the Company amended and restated the promissory note to, among other things, extend the maturity date of the promissory note to January 1, 2014, extend the date through which the Company can borrow under the promissory note to September 30, 2013, and adjust the annual interest rate on all outstanding principal to the one year London Interbank Offered Rate (LIBOR) on December 31, 2012 plus 5%, effective beginning on January 1, 2013. The amendment to extend the maturity date to January 1, 2014 resulted in the Company classifying the note payable to related party as long-term as of September 30, 2012.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Section 50
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+ Details

Senior convertible notes

9 Months Ended

Sep. 30, 2012

Senior convertible notes [Abstract]

Senior convertible notes

12. Senior convertible notes

Senior convertible notes consist of the following (in thousands):


	September 30 2012			December 31 2011
Notes due 2013 (due December 15, 2013)
Principal amount	$	115,000		$	115,000
Unaccreted debt issuance expense		(705	)		(1,140	)

Net carrying amount		114,295			113,860

Notes due 2015 (due August 15, 2015)
Principal amount	$	100,000		$	100,000
Unaccreted debt issuance expense		(2,622	)		(3,218	)

Net carrying amount		97, 378			96,782

Senior convertible notes	$	211,673		$	210,642

In August 2010, the Company completed a Rule 144A offering of $100.0 million aggregate principal amount of 5.75% Senior Convertible Notes due 2015. The Notes due 2015 are governed by the terms of an indenture dated as of August 24, 2010 (the “2015 Note Indenture”). The Notes due 2015 bear interest at the rate of 5.75% per year on the principal amount, payable in cash semi-annually in arrears on February 15 and August 15 of each year, beginning February 15, 2011. As of September 30, 2012 and December 31, 2011, the Company had accrued interest of $735,000 and $2.2 million, respectively, related to the Notes due 2015. The Notes due 2015 are general, unsecured, senior obligations of the Company and effectively rank junior in right of payment to all of the Company’s secured debt, to the extent of the value of the assets securing such debt, and to the debt and all other liabilities of the Company’s subsidiaries. The maturity date of the Notes due 2015 is August 15, 2015 and payment is due in full on that date for unconverted securities. Holders of the Notes due 2015 may convert, at any time prior to the close of business on the business day immediately preceding the stated maturity date, any outstanding principal into shares of the Company’s common stock at an initial conversion rate of 147.0859 shares per $1,000 principal amount, which is equal to a conversion price of approximately $6.80 per share, subject to adjustment. Except in certain circumstances, if the Company undergoes a fundamental change: (1) the Company will pay a make-whole premium on the Notes due 2015 converted in connection with a fundamental change by increasing the conversion rate on such Notes due 2015, which amount, if any, will be based on the Company’s common stock price and the effective date of the fundamental change, and (2) each holder of Notes due 2015 will have the option to require the Company to repurchase all or any portion of such holder’s Notes due 2015 at a repurchase price of 100% of the principal amount of the Notes due 2015 to be repurchased plus accrued and unpaid interest, if any. The Company may elect to redeem some or all of the Notes due 2015 if the closing stock price has equaled 150% of the conversion price for at least 20 of the 30 consecutive trading days ending on the trading day before the Company’s redemption notice. The redemption price will equal 100% of the principal amount of the Notes due 2015 to be redeemed, plus accrued and unpaid interest, if any, to, but excluding, the redemption date, plus a make-whole payment equal to the sum of the present values of the remaining scheduled interest payments through and including August 15, 2015 (other than interest accrued up to, but excluding, the redemption date). The Company will be obligated to make the make-whole payment on all the Notes due 2015 called for redemption and converted during the period from the date the Company mailed the notice of redemption to and including the redemption date. The Company may elect to make the make-whole payment in cash or shares of its common stock, subject to certain limitations. Under the terms of the 2015 Note Indenture, the conversion option can be net-share settled and the maximum number of shares that could be required to be delivered under the contract, including the make-whole shares, is fixed and less than the number of authorized and unissued shares less the maximum number of shares that could be required to be delivered during the contract period under existing commitments. The Company performed an analysis at the time of the offering of the Notes due 2015 and each reporting date since and has concluded that the number of available authorized shares at the time of the offering and each subsequent reporting date was in excess of the maximum number of shares that could be required to be delivered during the contract period under existing commitments, including the outstanding convertible notes, stock options, restricted stock units, warrants, and other potential common stock issuances. The Company incurred approximately $4.2 million in issuance costs which are recorded as an offset to the Notes due 2015 in the accompanying condensed consolidated balance sheets. These costs are being amortized to interest expense using the effective interest method over the term of the Notes due 2015.

In December 2006, the Company completed a registered offering of $115.0 million aggregate principal amount of 3.75% Senior Convertible Notes due 2013. The Notes due 2013 are governed by the terms of an indenture dated as of November 1, 2006 and a First Supplemental Indenture, dated as of December 12, 2006 (the “2013 Note Indenture”). The Notes due 2013 bear interest at the rate of 3.75% per year on the principal amount, payable in cash semi-annually in arrears on June 15 and December 15 of each year, beginning June 15, 2007. As of September 30, 2012 and December 31, 2011, the Company had accrued interest of $1.3 million and $192,000, respectively, related to the Notes due 2013. The Notes due 2013 are general, unsecured, senior obligations of the Company and effectively rank junior in right of payment to all of the Company’s secured debt, to the extent of the value of the assets securing such debt, and to the debt and all other liabilities of the Company’s subsidiaries. The maturity date of the Notes due 2013 is December 15, 2013 and payment is due in full on that date for unconverted securities. Holders of the Notes due 2013 may convert, at any time prior to the close of business on the business day immediately preceding the stated maturity date, any outstanding principal into shares of the Company’s common stock at an initial conversion rate of 44.5002 shares per $1,000 principal amount, which is equal to a conversion price of approximately $22.47 per share, subject to adjustment. Except in certain circumstances, if the Company undergoes a fundamental change: (1) the Company will pay a make-whole premium on the Notes due 2013 converted in connection with a fundamental change by increasing the conversion rate on such Notes, which amount, if any, will be based on the Company’s common stock price and the effective date of the fundamental change, and (2) each holder of Notes due 2013 will have the option to require the Company to repurchase all or any portion of such holder’s Notes at a repurchase price of 100% of the principal amount of the Notes to be repurchased plus accrued and unpaid interest, if any. Under the terms of the 2013 Note Indenture, the conversion option can be net-share settled and the maximum number of shares that could be required to be delivered under the contract, including the make-whole shares, is fixed and less than the number of authorized and unissued shares less the maximum number of shares that could be required to be delivered during the contract period under existing commitments. The Company performed an analysis at the time of the offering of the Notes due 2013 and each reporting date since and has concluded that the number of available authorized shares at the time of the offering and each subsequent reporting date was in excess of the maximum number of shares that could be required to be delivered during the contract period under existing commitments, including the outstanding convertible notes, stock options, restricted stock units, warrants, and other potential common stock issuances.

The Company incurred approximately $3.7 million in issuance costs which are recorded as an offset to the Notes due 2013 in the accompanying condensed consolidated balance sheets. These costs are being amortized to interest expense using the effective interest method over the term of the Notes due 2013.

Accretion of debt issuance costs in connection with the offerings of the Notes due 2015 and the Notes due 2013 during the three and nine months ended September 30, 2012 and 2011 was as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
Accretion of debt issuance costs	$	348	$	329	$	1,031	$	973

Income taxes

9 Months Ended

Sep. 30, 2012

Income taxes [Abstract]

Income taxes

13. Income taxes

As required by ASC 740 Income Taxes (“ASC 740”), management of the Company has evaluated the positive and negative evidence bearing upon the realizability of its deferred tax assets. Management has concluded, in accordance with the applicable accounting standards, that it is more likely than not that the Company may not realize the benefit of its deferred tax assets due to its history of operating losses. Accordingly, the net deferred tax assets have been fully reserved.

ASC 740-10-25 Income Taxes Recognition clarifies the accounting and disclosure for uncertainty in tax positions, as defined. This guidance seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its financial position. Therefore, no reserves for uncertain income tax positions have been recorded pursuant to this guidance. Tax years since 1993 remain subject to examination by the major tax jurisdictions in which the Company is subject to tax.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent event

9 Months Ended

Sep. 30, 2012

Subsequent Events [Abstract]

Subsequent events

14. Subsequent events

In October 2012, pursuant to a previously filed Shelf Registration, which was declared effective by the SEC on September 24, 2012, the Company sold in an underwritten public offering 40,000,000 shares of its common stock, together with warrants to purchase up to 30,000,000 shares of the Company’s common stock. In addition, the Company sold pursuant to the full exercise of an over-allotment option granted to the underwriters, an additional 6,000,000 shares of common stock , together with warrants to purchase up to an aggregate of 4,500,000 shares of common stock. All of the securities were sold together with a warrant for a combined purchase price of $2.00. The shares of common stock and warrants are immediately separable and were issued separately. Net proceeds from this offering were approximately $86.0 million (after deducting discounts and commissions to the underwriters and offering expenses), excluding any future proceeds from the exercise of the warrants. Each warrant entitles the holder to purchase 0.75 of a share of common stock. The warrants are exercisable at $2.60 per share and will expire 53 weeks from the date of the issuance.

Concurrent with the underwritten public offering, the Company entered into a Common Stock and Warrant Purchase agreement, in which the Company is required to issue and sell and The Mann Group is obligated to purchase 40,000,000 restricted shares of the Company’s common stock and 40,000,000 restricted warrants to purchase up to an aggregate of 30,000,000 restricted shares of the Company’s common stock in a separate private placement. The restricted shares will be sold to The Mann Group at $2.59 per share (the consolidated closing bid price of the Company’s common stock on October 17, 2012), and the restricted warrants will be sold to The Mann Group at $0.125 for each share of the Company’s common stock underlying the warrants, in exchange for cancellation of outstanding principal under the $350 million amended and restated promissory note with The Mann Group. The restricted shares and warrants will be sold to The Mann Group for an aggregate purchase price of $107.4 million. Principal indebtedness cancelled in connection with the amended and restated promissory note will become available for reborrowing by the Company Any purchase by The Mann Group would be expected to close following receipt of stockholder approval to increase the Company’s authorized shares of common stock as necessary for the potential new issuances to The Mann Group.

Description of business and basis of presentation (Policies)

9 Months Ended

Sep. 30, 2012

Description of business and basis of presentation [Abstract]

Business

Basis of Presentation

Fair Value of Financial Instruments

The following is a summary of the carrying values and estimated fair values of the Company’s senior convertible notes due in 2013 and 2015 (in millions).


	September 30, 2012				December 31, 2011
	Carrying value		Estimated fair value		Carrying value		Estimated fair value
Notes due 2013	$	114.3	$	70.8	$	113.9	$	61.0
Notes due 2015	$	97.4	$	57.8	$	96.8	$	60.8

The following roll-forward provides a summary of changes in fair value of the Company’s Level 3 forward purchase contract (in thousands):


	Three months end September 30, 2012		Nine months ended September 30, 2012
Beginning Balance	$	—	$	—
Issuance		—		1,080
Adjustments to fair value included in other income (expense)		—		12,011
Transfers to additional paid-in-capital		—		(13,091	)

Ending Balance	$	—	$	—

Recently Issued Accounting Standards

Presentation of Comprehensive Income

Income taxes Recognition

Description of business and basis of presentation (Tables)

9 Months Ended

Sep. 30, 2012

Description of business and basis of presentation [Abstract]

Summary of the carrying values and estimated fair values of the Company's senior convertible notes due


	September 30, 2012				December 31, 2011
	Carrying value		Estimated fair value		Carrying value		Estimated fair value
Notes due 2013	$	114.3	$	70.8	$	113.9	$	61.0
Notes due 2015	$	97.4	$	57.8	$	96.8	$	60.8

Changes in fair value of the Company's Level 3 forward purchase contract


	Three months end September 30, 2012		Nine months ended September 30, 2012
Beginning Balance	$	—	$	—
Issuance		—		1,080
Adjustments to fair value included in other income (expense)		—		12,011
Transfers to additional paid-in-capital		—		(13,091	)

Ending Balance	$	—	$	—

Available for Sale Securities and Certificate of Deposit (Tables)

9 Months Ended

Sep. 30, 2012

Available-for-sale securities and certificate of deposit [Abstract]

Summary of available-for-sale securities classified as current assets


	September 30, 2012						December 31, 2011
	Cost Basis		Gross Unrealized Gain		Fair Value		Cost Basis		Gross Unrealized Gain		Fair Value
Common stock investment	$	—	$	—	$	—	$	117	$	48	$	165

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 19, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 17
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 21
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2012

Accrued expenses and other current liabilities [Abstract]

Accrued expenses and other current liabilities


	September 30, 2012		December 31, 2011
Salary and related expenses	$	7,760	$	8,997
Research and clinical trial costs		7,013		2,383
Accrued interest		4,347		8,262
Construction in progress		2,540		—
Accrued litigation settlement liability*		25,448		—
Other		1,490		1,094

Accrued expenses and other current liabilities	$	48,598	$	20,736

Accounting for Stock- Based Compensation (Tables)

9 Months Ended

Sep. 30, 2012

Accounting for stock-based compensation [Abstract]

Summarized details of stock-based compensation expense recognized in the accompanying condensed consolidated statements of operations


	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
Stock-based compensation	$	3,820	$	3,321	$	9,770	$	8,023

Assumptions used to calculate fair of employee stock options


	Performance-based	Time-based
Risk-free interest rate	0.20% — 0.29%	0.83%
Expected lives	0.96 — 1.87 years	6.08 years
Volatility	62.35% — 70.56%	81.81%
Dividends	—	—

Property and equipment net (Tables)

9 Months Ended

Sep. 30, 2012

Property and equipment - net [Abstract]

Property and equipment - net


	Estimated Useful Life (Years)		September 30, 2012			December 31, 2011
Land		—	$	5,273		$	5,273
Buildings		39-40		54,948			54,948
Building improvements		5-40		114,245			114,247
Machinery and equipment		3-15		82,402			83,476
Furniture, fixtures and office equipment		5-10		5,199			5,249
Computer equipment and software		3		12,177			13,049
Leasehold improvements				48			53
Construction in progress				11,792			8,498
				286,084			284,793
Less accumulated depreciation and amortization				(99,473	)		(91,764	)

Property and equipment — net			$	186,611		$	193,029

Depreciation and amortization expense


	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
Depreciation and amortization expense	$	3,237	$	3,745	$	9,898	$	11,124

Related-party arrangements (Tables)

9 Months Ended

Sep. 30, 2012

Schedule of principal amount outstanding under loan arrangement


Principal amount outstanding at December 31, 2011	$	277,203
Borrowings		11,250
Capitalization of accrued and unpaid interest due and payable as of June 27, 2012		11,876
Reduction of principal indebtedness related to the issuance of common stock pursuant to common stock purchase agreement completed on June 27, 2012		(77,187	)

Principal amount outstanding at September 30, 2012	$	223,142

Senior convertible notes (Tables)

9 Months Ended

Sep. 30, 2012

Senior convertible notes [Abstract]

Summary of senior convertible notes


	September 30 2012			December 31 2011
Notes due 2013 (due December 15, 2013)
Principal amount	$	115,000		$	115,000
Unaccreted debt issuance expense		(705	)		(1,140	)

Net carrying amount		114,295			113,860

Notes due 2015 (due August 15, 2015)
Principal amount	$	100,000		$	100,000
Unaccreted debt issuance expense		(2,622	)		(3,218	)

Net carrying amount		97, 378			96,782

Senior convertible notes	$	211,673		$	210,642

Summary of amortization of debt issuance expense


	Three months ended September 30,				Nine months ended September 30,
	2012		2011		2012		2011
Accretion of debt issuance costs	$	348	$	329	$	1,031	$	973

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Description of business and basis of presentation (Details) - USD ($) $ in Millions	Sep. 30, 2012	Dec. 31, 2011
Senior convertible notes due december 15 2013 [Member]
Summary of the carrying values and estimated fair values of the Company's senior convertible notes due
Carrying value	$ 114.3	$ 113.9
Estimated fair value	70.8	61.0
Senior convertible notes due august 15 2015 [Member]
Summary of the carrying values and estimated fair values of the Company's senior convertible notes due
Carrying value	97.4	96.8
Estimated fair value	$ 57.8	$ 60.8

Description of business and basis of presentation (Details 1) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2012
Changes in fair value of the Company's Level 3 forward purchase contract
Beginning Balance
Issuance		$ 1,080
Adjustments to fair value included in other income (expense)		12,011
Transfers to additional paid-in-capital		(13,091)
Ending Balance

Description of business and basis of presentation (Details Textual) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended		260 Months Ended
	Oct. 31, 2012	Mar. 31, 2012	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Dec. 31, 2011
Subsidiary, Sale of Stock [Line Items]
Underwritten public offering	40,000,000
Description of business and basis of presentation (Textual) [Abstract]
Deficit accumulated during the development stage			$ (2,053,131)		$ (2,053,131)	$ (1,935,546)
Goodwill impairment					151,428
Negative cash flow from operation since inception			91,762	$ 103,482	1,568,163
Cash, cash equivalents and marketable securities			2,100		2,100
Borrowings under loan agreement			$ 21,900		21,900
Additional common stock shares issued	6,000,000		6,000,000
Common Stock Purchase	30,000,000		30,000,000
Additional Purchase Of Common Stock	4,500,000		4,500,000
Net proceeds from public offering	$ 86,000		$ 86,000
Maturity period of cash equivalents			90 days or less at the time of purchase
Available for sale securities, maturity period			greater than 90 days
Cash equivalents			$ 1,800		1,800	2,700
Available-for-sale securities and certificate of deposit			350		350	$ 515
Loss on available-for-sale securities		$ 117	$ 117		$ 990
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Underwritten public offering			40,000,000

Available for Sale Securities and Certificate of Deposit (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Summary of available-for-sale securities classified as current assets
Cost Basis		$ 117
Gross Unrealized Gain		48
Fair value		$ 165

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

+ References + Details

Available for Sale Securities and Certificate of Deposit (Details Textual) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Schedule of Investment Income, Reported Amounts, by Category [Line Items]
Available for sale securities, maturity period	greater than 90 days
Available for Sale Securities and Certificate of Deposit (Textual) [Abstract]
Available for sale securities, certificate of deposit		$ 117
Available-for-sale securities and certificate of deposit	$ 350	$ 515
Certificates of Deposit [Member]
Schedule of Investment Income, Reported Amounts, by Category [Line Items]
Available for sale securities, maturity period	greater than 90 days	greater than 90 days

- Definition

Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13, 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15C
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 4, 5
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Accrued expenses and other current liabilities
Salary and related expenses	$ 7,760	$ 8,997
Research and clinical trial costs	7,013	2,383
Accrued interest	4,347	8,262
Construction in progress	2,540
Accrued litigation settlement liability	25,448
Other	1,490	1,094
Accrued expenses and other current liabilities	$ 48,598	$ 20,736

- Definition

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

Accrued Expenses And Other Current Liabilities (Details Textual) $ in Millions	Sep. 30, 2012 USD ($)
Accrued expenses and other current liabilities [Abstract]
Total litigation settlement liability	$ 16.8
Stock consideration pursuant to a legal settlement agreement	$ 8.6

Accounting for Stock- based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Summarized details of stock-based compensation expense recognized in the accompanying condensed consolidated statements of operations
Stock-based compensation expense	$ 3,820	$ 3,321	$ 9,770	$ 8,023

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Accounting for Stock- based Compensation (Details 1)	3 Months Ended
Accounting for Stock- based Compensation (Details 1)	Sep. 30, 2012
Performance-based [Member] \| Maximum [Member]
Assumptions used to calculate fair of employee stock options
Risk-free interest rate	0.29%
Expected lives	1 year 10 months 13 days
Volatility	70.56%
Dividends
Performance-based [Member] \| Minimum [Member]
Assumptions used to calculate fair of employee stock options
Risk-free interest rate	0.20%
Expected lives	11 months 16 days
Volatility	62.35%
Time-based [Member] \| Maximum [Member]
Assumptions used to calculate fair of employee stock options
Risk-free interest rate	0.83%
Volatility	81.81%
Dividends
Time-based [Member] \| Minimum [Member]
Assumptions used to calculate fair of employee stock options
Expected lives	6 years 29 days

Accounting for Stock-based Compensation (Details Textual)	3 Months Ended	9 Months Ended
	Sep. 30, 2012 USD ($)	Sep. 30, 2012 USD ($) $ / shares shares
Accounting for Stock Based Compensation (Textual) [Abstract]
Share based payment award , vesting period	4 years
Fair value of restricted stock units		$ 1,190,600,000
Number of restricted stock options \| shares		1,798,000
Weighted average vesting period for unrecognized compensation cost		2 years 2 months 12 days
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation cost related to non vested stock options	$ 14,500,000	$ 14,500,000
Amount from restricted stock options		2,700,000
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation cost related to non vested stock options	12,700,000	12,700,000
Unrecognized expenses milestones not considered probable of achievement	3,700,000	$ 3,700,000
Fair value per share of stock options \| $ / shares		$ 2.32
Amount from restricted stock options		$ 2,800,000
Performance Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized expenses milestones not considered probable of achievement	$ 107,000	$ 107,000
Fair value per share of stock options \| $ / shares		$ 1.54

Net loss per common share (Details) - shares	9 Months Ended
Net loss per common share (Details) - shares	Sep. 30, 2012	Sep. 30, 2011
Net Loss Per Common Share (Textual) [Abstract]
Companies common stock share outstanding	9,000,000
Antidilutive securities	63,833,521	33,895,480
Shares loaned under the share lending arrangement	9,000,000

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

State research and development credit exchange receivable (Details) - USD ($)	9 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
State Research and Development Credit Exchange Receivable (Textual) [Abstract]
Percentage of credit exchange receivable	65.00%
Prepaid and other current assets under credit exchange program	$ 450,000	$ 0
Estimated amounts receivable under program	$ 293,000	$ 473,000

Property and equipment - net (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Property and equipment - net
Property, Plant and Equipment, Gross	$ 286,084	$ 284,793
Less accumulated depreciation and amortization	(99,473)	(91,764)
Property and equipment - net	186,611	193,029
Land [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	5,273	5,273
Building [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 54,948	54,948
Building [Member] \| Maximum [Member]
Property and equipment - net
Estimated Useful Life	40 years
Building [Member] \| Minimum [Member]
Property and equipment - net
Estimated Useful Life	39 years
Building Improvements [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 114,245	114,247
Building Improvements [Member] \| Maximum [Member]
Property and equipment - net
Estimated Useful Life	40 years
Building Improvements [Member] \| Minimum [Member]
Property and equipment - net
Estimated Useful Life	5 years
Machinery and Equipment [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 82,402	83,476
Machinery and Equipment [Member] \| Maximum [Member]
Property and equipment - net
Estimated Useful Life	15 years
Machinery and Equipment [Member] \| Minimum [Member]
Property and equipment - net
Estimated Useful Life	3 years
Furniture, fixtures and office equipment [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 5,199	5,249
Furniture, fixtures and office equipment [Member] \| Maximum [Member]
Property and equipment - net
Estimated Useful Life	10 years
Furniture, fixtures and office equipment [Member] \| Minimum [Member]
Property and equipment - net
Estimated Useful Life	5 years
Computer equipment and software [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 12,177	13,049
Computer equipment and software [Member] \| Maximum [Member]
Property and equipment - net
Estimated Useful Life	3 years
Leasehold Improvements [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 48	53
Construction in progress [Member]
Property and equipment - net
Property, Plant and Equipment, Gross	$ 11,792	$ 8,498

Property and Equipment - net (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Depreciation and amortization expense
Depreciation and amortization expense	$ 3,237	$ 3,745	$ 9,898	$ 11,124

Property and equipment - net (Details Textual)	9 Months Ended
Property and equipment - net (Details Textual)	Sep. 30, 2012
Property and Equipment Net (Textual) [Abstract]
Amortization period of lease hold improvements	4 years

Common and preferred stock (Details Textual) $ / shares in Units, $ in Thousands	9 Months Ended		260 Months Ended
	Sep. 30, 2012 USD ($) $ / shares shares	Sep. 30, 2011 USD ($)	Sep. 30, 2012 USD ($) $ / shares shares	Oct. 31, 2012 $ / Units	Jun. 27, 2012 shares	May 17, 2012 USD ($) $ / shares	Mar. 31, 2012 USD ($) shares	Feb. 08, 2012 USD ($) $ / shares $ / Units shares	Dec. 31, 2011 USD ($) $ / shares shares	Aug. 31, 2010 USD ($)
Class of Stock [Line Items]
Number of Unit Sold in an Underwritten public offering								35,937,500
Number of warrants are exercisable								21,562,500
Rate at which warrants are exercisable \| $ / Units				2.60				2.40
Proposal to increase the authorized share	350,000,000		350,000,000						250,000,000
Risk Free Interest Rate	0.10%		0.10%			0.18%
Discount for lack of marketability						1.67%
Capital stock authorized	131,522,945		131,522,945		31,250,000				131,522,945
Related Party Transaction [Line Items]
Common stock, shares issued	199,767,463		199,767,463						199,767,463
Common and Preferred Stock (Textual) [Abstract]
Units sold composition description								each unit consisting of one share of common stock and a warrant to purchase 0.6 of a share of common stock
Warrant to purchase of a share of common stock \| $ / Units								0.6
Net proceeds from offering \| $	$ 80,982	$ 10,544	$ 1,311,003
Restricted Stock Agreed to be Purchased by Lender \| $								$ 77,200
Undesignated preferred stock, par value \| $ / shares	$ 0.01		$ 0.01						$ 0.01
Capital stock authorized	131,522,945		131,522,945		31,250,000				131,522,945
Common stock loaned under share lending agreement, shares	9,000		9,000
Time required for returning shares after payment of entire debt	45 days
Nominal lending fee \| $ / shares	$ 0.01
Derivative Portion Balance in Current Assets \| $							$ 800
Change in fair value recognized in other income \| $	$ 12,000		$ 12,000
Number of Shares that recorded the portion of the derivative instrument representing outside of equity							16,700,000
Valuation of non-equity portion of forward contract \| $ / shares						$ 1.69		$ 2.40
Senior convertible notes due august 15 2015 [Member]
Class of Stock [Line Items]
Principal amount \| $	$ 100,000		$ 100,000						$ 100,000	$ 100,000
Senior notes, effective interest rate	5.75%		5.75%							5.75%
Other Than Equity [Member]
Class of Stock [Line Items]
Fair value of Non-Equity Portion \| $						$ 13,100
Warrant Liability [Member]
Class of Stock [Line Items]
Number of warrants are exercisable								21,562,500
Rate at which warrants are exercisable \| $ / Units								2.40
Duration for Expiration of warrants	4 years
Mann Group [Member]
Class of Stock [Line Items]
Authorized shares under common stock purchase agreement	250,000,000
Proposal to increase the authorized share	350,000,000		350,000,000
Capital stock authorized	31,250,000		31,250,000
Restricted common stock price per share \| $ / shares	$ 2.47		$ 2.47
Common and Preferred Stock (Textual) [Abstract]
Capital stock authorized	31,250,000		31,250,000
Mann Group [Member] \| Forward Purchase Contracts [Member]
Class of Stock [Line Items]
Fair value of the forward purchase contract							2,000,000
Other Expenses \| $	$ 12,000
Discount for lack of marketability						10.27%
Mann Group [Member] \| Forward Purchase Contracts [Member] \| Equity Component [Member]
Class of Stock [Line Items]
Number of Shares that recorded the portion of the derivative instrument representing equity	14,700,000		14,700,000
Fair value of the forward purchase contract	900,000		900,000
Mann Group [Member] \| Forward Purchase Contracts [Member] \| Other Than Equity [Member]
Class of Stock [Line Items]
Fair value of the forward purchase contract	1,100,000		1,100,000
Risk Free Interest Rate						0.08%
Underwriters [Member]
Class of Stock [Line Items]
Number of Unit Sold in an Underwritten public offering								4,687,500
Purchased Price of the units by underwriters \| $ / Units								2.256
Public [Member]
Class of Stock [Line Items]
Purchased Price of the units by underwriters \| $ / Units								2.40

Warrants (Details Textual)	3 Months Ended			9 Months Ended
Warrants (Details Textual)	Sep. 30, 2012 USD ($) $ / shares shares	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Sep. 30, 2012 USD ($) shares	Oct. 31, 2012 $ / Units	Feb. 08, 2012 USD ($) $ / Units shares
Warrant Liability (Textual) [Abstract]
Warrants Issued \| shares						21,562,500
Fair value adjustment (loss) of warrant liability				$ 3,000,000
Fair value of warrant liability			$ 7,900,000
Other expense	$ 2,700,000		300,000
Additional paid-in capital	$ 7,600,000
Warrant Liability (Additional Textual) [Abstract]
Rate at which warrants are exercisable \| $ / Units					2.60	2.40
Warrants representing common stock \| shares	60			60
Other Income		$ 3,000,000
Increase to net loss per share \| $ / shares	$ 100,000
Warrant Equity Component [Member]
Warrant Liability (Textual) [Abstract]
Warrants Issued \| shares						16,145,833
Warrant Liability Component [Member]
Warrant Liability (Textual) [Abstract]
Warrants Issued \| shares						5,416,667
Fair value adjustment (loss) of warrant liability			$ 284,000
Fair value of warrant liability	$ 4,900,000			$ 4,900,000		$ 7,600,000
Warrant liability	$ 4,900,000

Commitments and Contingencies (Details) - USD ($)	9 Months Ended
Commitments and Contingencies (Details) - USD ($)	Sep. 30, 2012	Aug. 03, 2012	May 17, 2012
Commitments and Contingencies (Additional Textual) [Abstract]
Loss Contingency settlement agreement cash consideration	$ 16,800,000
Loss contingency settlement agreement stock consideration	$ 8,600,000
Loss contingency settlement agreement stock issuable	901,000
Stock price used to forecast future liability	$ 1.00
Fair value assumption expected volatility rate	54.00%
Fair value assumption risk free interest rate	0.10%		0.18%
Derivative Actions [Member]
Commitments and Contingencies (Additional Textual) [Abstract]
Required payment by insurer to plaintiff		$ 800,000
Additional number of common stock to be issued to plaintiff attorneys		225,000
Securities Action [Member]
Commitments and Contingencies (Additional Textual) [Abstract]
Required payment to class members and attorneys	$ 16,000,000
Number of common stock to be issued to class members and attorneys	2,777,778
Closing bid price of common stock	$ 1.00
Additional number of common stock to be issued to class members and attorneys	1,000,000
Securities and Derivative Lawsuits [Member]
Commitments and Contingencies (Additional Textual) [Abstract]
Loss Contingency settlement agreement cash consideration	$ 16,800,000
Loss contingency settlement agreement stock consideration	$ 7,700,000
Loss contingency settlement agreement stock issuable	3,002,778
Stock price used to forecast future liability	$ 1.00
Fair value assumption expected volatility rate	60.00%
Fair value assumption risk free interest rate	0.16%
Maximum [Member] \| Securities and Derivative Lawsuits [Member]
Commitments and Contingencies (Additional Textual) [Abstract]
Range of final judgment	6 months
Minimum [Member] \| Securities and Derivative Lawsuits [Member]
Commitments and Contingencies (Additional Textual) [Abstract]
Range of final judgment	4 months

Related-party arrangements (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	May 31, 2012	Sep. 30, 2012	Jun. 27, 2012
Principal amount outstanding under loan arrangement sequent to completion of common stock purchase agreement
Principal amount outstanding at December 31, 2011		$ 277,203
Borrowings		11,250	$ 21,900
Capitalization of accrued and unpaid interest due and payable as of June 27, 2012		11,876	$ 11,900
Reduction of principal indebtedness related to the issuance of common stock pursuant to common stock purchase agreement completed on June 27, 2012	$ 200,000	(77,187)
Principal amount outstanding at Sep 30, 2012		$ 223,142

Related-party arrangements (Details Textual) $ in Thousands	1 Months Ended			9 Months Ended	12 Months Ended
Related-party arrangements (Details Textual) $ in Thousands	May 31, 2012 USD ($)	Aug. 31, 2010	Oct. 31, 2007 USD ($)	Sep. 30, 2012 USD ($) Warrents shares	Dec. 31, 2011 shares	Jun. 27, 2012 USD ($) shares	Feb. 08, 2012 USD ($) $ / Units
Related Party Transaction [Line Items]
Description of variable rate interest				annual interest rate on all outstanding principal to the one year London Interbank Offered Rate (LIBOR) on December 31, 2012 plus 5%, effective beginning on January 1, 2013.
Interest rate (LIBOR)				5.00%
Related-party arrangements (Textual) [Abstract]
Loan agreement with related party			$ 350,000
Warrants associated with loan arrangement \| Warrents				0
Amount prepaid for cancellation of indebtedness	$ 200,000			$ (77,187)
Related party transaction prepayment period				90 days
Limit of borrowings				$ 350,000
Accrued interest of related party debt				11,876		$ 11,900
Available borrowings under loan agreement				$ 11,250		$ 21,900
Increased interest rate		5.00%
Underwritten public offering							$ 86,300
Units sold composition description							each unit consisting of one share of common stock and a warrant to purchase 0.6 of a share of common stock
Common stock warrant to purchase of Share \| $ / Units							0.6
Company purchased restricted shares of common stock							$ 77,200
Common stock, shares outstanding \| shares				131,522,945	131,522,945	31,250,000
Restricted shares of common stock and restricted warrants				$ 107,400
Amended And Restated Promissory Note				$ 350,000
Promissory note maturity date				Jan. 01, 2014
Maximum [Member]
Related Party Transaction [Line Items]
Borrowing rate					4.50%
Minimum [Member]
Related Party Transaction [Line Items]
Borrowing rate				4.50%
Number of months advances outstanding				12 months
Related Party Debt [Member]
Related Party Transaction [Line Items]
Description of variable rate interest				one-year LIBOR
Interest rate (LIBOR)				3.00%
Loan Arrangement [Member] \| Related Party Debt [Member]
Related Party Transaction [Line Items]
Description of variable rate interest				one-year LIBOR
Letter Agreement [Member] \| Related Party Debt [Member]
Related Party Transaction [Line Items]
Interest rate (LIBOR)				5.00%

Senior convertible notes (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011	Aug. 31, 2010	Dec. 31, 2006
Summary of Senior convertible notes
Senior convertible notes	$ 211,673	$ 210,642
Senior convertible notes due december 15 2013 [Member]
Summary of Senior convertible notes
Principal amount	115,000	115,000		$ 115,000
Unaccreted debt issuance expense	(705)	(1,140)
Net carrying amount	114,295	113,860
Senior convertible notes due august 15 2015 [Member]
Summary of Senior convertible notes
Principal amount	100,000	100,000	$ 100,000
Unaccreted debt issuance expense	(2,622)	(3,218)
Net carrying amount	$ 97,378	$ 96,782

Senior convertible notes (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Summary of amortization of debt issuance expense
Accretion of debt issuance costs	$ 348	$ 329	$ 1,031	$ 973

Senior convertible notes (Details Textual) - USD ($)	1 Months Ended
Senior convertible notes (Details Textual) - USD ($)	Aug. 31, 2010	Dec. 31, 2006	Sep. 30, 2012	Dec. 31, 2011
Senior convertible notes due august 15 2015 [Member]
Senior convertible notes (Textual) [Abstract]
Principal amount	$ 100,000,000		$ 100,000,000	$ 100,000,000
Senior notes, effective interest rate	5.75%		5.75%
Accrued interest			$ 735,000	2,200,000
No of convertible shares	147.0859
Principal amount per share	$ 1,000
Conversion price of shares			$ 6.80
Issuance cost	$ 4,200,000
Percentage of repurchase price	100.00%
Percentage of redemption price	100.00%
Percentage of conversion price equaling stock price	150.00%
Consecutive trading days	Least 20 of the 30
Senior convertible notes due december 15 2013 [Member]
Senior convertible notes (Textual) [Abstract]
Principal amount		$ 115,000,000	$ 115,000,000	115,000,000
Senior notes, effective interest rate		3.75%
Accrued interest			$ 192,000	$ 1,300,000
No of convertible shares		44.5002
Principal amount per share		$ 1,000
Conversion price of shares			$ 22.47
Issuance cost		$ 3,700,000
Percentage of repurchase price		100.00%

Subsequent event (Details) $ / shares in Units, $ in Millions	1 Months Ended	9 Months Ended
	Oct. 31, 2012 USD ($) $ / shares $ / Units shares	Sep. 30, 2012 USD ($) shares	Feb. 08, 2012 USD ($) $ / Units
Subsequent Event [Line Items]
Interest rate (LIBOR)		5.00%
Purchase of restricted shares and restricted warrants	40,000,000
Sale of aggregate warrant and restricted shares purchase price \| $			$ 77.2
Common Stock Purchase	30,000,000	30,000,000
Subsequent event (Textual) [Abstract]
Promissory note maturity date		Jan. 01, 2014
Description of variable rate interest		annual interest rate on all outstanding principal to the one year London Interbank Offered Rate (LIBOR) on December 31, 2012 plus 5%, effective beginning on January 1, 2013.
Underwritten public offering	40,000,000
Additional common stock shares issued	6,000,000	6,000,000
Additional Purchase Of Common Stock	4,500,000	4,500,000
Warrant entitles the holder to purchase a share of common stock	75.00%
Rate at which warrants are exercisable \| $ / Units	2.60		2.40
Warrants exercisable expiration period	53 Weeks
Net proceeds from public offering \| $	$ 86.0	$ 86.0
Forecast [Member]
Subsequent Event [Line Items]
Interest rate (LIBOR)		5.00%
Mann Group [Member]
Subsequent Event [Line Items]
Selling price of restricted shares \| $ / shares	$ 2.59
Sale of aggregate warrant and restricted shares purchase price \| $	$ 107.4
Amended and restated promissory note outstanding principal amount \| $	$ 350.0
Warrant [Member]
Subsequent Event [Line Items]
Combined purchased price common stock \| $ / Units	2.00
Warrant [Member] \| Mann Group [Member]
Subsequent Event [Line Items]
Restricted warrants sale price \| $ / shares	$ 0.125
Private Placement [Member] \| Restricted Stock [Member]
Subsequent Event [Line Items]
Purchase of restricted shares and restricted warrants	40,000,000
Subsequent event (Textual) [Abstract]
Underwritten public offering	40,000,000
Private Placement [Member] \| Warrant [Member]
Subsequent Event [Line Items]
Purchase of restricted shares and restricted warrants	40,000,000
Subsequent event (Textual) [Abstract]
Underwritten public offering	40,000,000