Income Taxes	9 Months Ended
Sep. 30, 2011
Income Taxes [Abstract]
Income Taxes	NOTE 9 — INCOME TAXES The Company calculates its quarterly tax provision consistent with the guidance provided by ASC 740-270 whereby the Company forecasts its estimated annual effective tax rate and then applies that rate to its year-to-date pre-tax book loss. The Company recorded tax benefits of $1.4 million and $3.3 million for the three and nine months ended September 30, 2011, respectively, due to the ability to carry back the current year Federal net operating losses to the prior two tax years. The Company has established and continues to maintain a full valuation allowance against its deferred tax assets as the Company does not currently believe that realization of those assets is more likely than not. At September 30, 2011, the Company's 2008 Federal income tax return is under examination by the Internal Revenue Service. The Company has not recorded any adjustment as no finding or adjustments have been proposed to the Company. There is no other on-going tax audit with state tax jurisdictions. As a result of the Company's net operating loss carry forwards, all of its tax years are subject to Federal and state tax examination. The tax benefit for the three- and nine- month periods ended September 30, 2010 was $1.5 million. The tax benefit was primarily due to an anticipated state tax refund resulting from changes in the California state income tax apportionment regulations, partially offset by tax liability resulting from recognition for tax purposes of a portion of the $110.0 million up-front payment under the Astellas Collaboration Agreement.

Income Taxes

9 Months Ended

Sep. 30, 2011

NOTE 9 — INCOME TAXES

The Company calculates its quarterly tax provision consistent with the guidance provided by ASC 740-270 whereby the Company forecasts its estimated annual effective tax rate and then applies that rate to its year-to-date pre-tax book loss. The Company recorded tax benefits of $1.4 million and $3.3 million for the three and nine months ended September 30, 2011, respectively, due to the ability to carry back the current year Federal net operating losses to the prior two tax years. The Company has established and continues to maintain a full valuation allowance against its deferred tax assets as the Company does not currently believe that realization of those assets is more likely than not.

At September 30, 2011, the Company's 2008 Federal income tax return is under examination by the Internal Revenue Service. The Company has not recorded any adjustment as no finding or adjustments have been proposed to the Company. There is no other on-going tax audit with state tax jurisdictions. As a result of the Company's net operating loss carry forwards, all of its tax years are subject to Federal and state tax examination.

The tax benefit for the three- and nine- month periods ended September 30, 2010 was $1.5 million. The tax benefit was primarily due to an anticipated state tax refund resulting from changes in the California state income tax apportionment regulations, partially offset by tax liability resulting from recognition for tax purposes of a portion of the $110.0 million up-front payment under the Astellas Collaboration Agreement.