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DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Description of Operations (Details)
$ in Billions
12 Months Ended
Dec. 31, 2023
USD ($)
Customer
Dec. 31, 2022
Jul. 20, 2022
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Number of customers | Customer 3    
Capitalized fees paid, estimated useful life 15 years    
Theravance Respiratory Company, LLC      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Equity method investment ownership percentage     15.00%
Customer Concentration Risk | Net Product Sales | La Jolla [Member] | Customer One      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Concentration Risk, Percentage 31.00% 33.00%  
Customer Concentration Risk | Net Product Sales | La Jolla [Member] | Customer Two      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Concentration Risk, Percentage 27.00% 29.00%  
Customer Concentration Risk | Net Product Sales | La Jolla [Member] | Customer Three      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Concentration Risk, Percentage 27.00% 28.00%  
Customer Concentration Risk | Receivables from Net Product Sales | La Jolla [Member] | Customer One      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Concentration Risk, Percentage 29.00% 23.00%  
Customer Concentration Risk | Receivables from Net Product Sales | La Jolla [Member] | Customer Two      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Concentration Risk, Percentage 19.00% 37.00%  
Customer Concentration Risk | Receivables from Net Product Sales | La Jolla [Member] | Customer Three      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Concentration Risk, Percentage 15.00% 37.00%  
Sarissa Capital      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Percentage of common stock owned by a related party 11.50%    
Long-Acting Beta2 Agonist (LABA) Collaboration | GSK | RELVAR/BREO      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Royalty rate for first level of annual global net sales (as a percent) 15.00%    
Annual global sales level used to determine royalty rate | $ $ 3.0    
Royalty rate for sales above first level of annual global net sales (as a percent) 5.00%    
Long-Acting Beta2 Agonist (LABA) Collaboration | GSK | ANORO | Minimum      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Royalty rate for combination products (as a percent) 6.50%    
Long-Acting Beta2 Agonist (LABA) Collaboration | GSK | ANORO | Maximum      
DESCRIPTION OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES      
Royalty rate for combination products (as a percent) 10.00%