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Organization and Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2022
Organization and Significant Accounting Policies [Abstract]  
Basic Net Loss per Share

We calculated our basic net loss per share for the year ended December 31, 2020 as follows (in thousands, except per share amounts):

Year Ended December 31, 2020
  
Weighted
Average Shares
Owned in Akcea
    
Akcea’s
Net Loss
Per Share
    
Basic Net Loss
Per Share
Calculation
  
Akcea’s net loss in the pre-merger period attributable to our ownership
    
77,095
    
$
(1.45
)
  
$
(111,775
)
Akcea’s net loss in the post-merger period attributable to our ownership
                    
(85,987
)
Akcea’s total net loss attributable to our ownership
                  
$
(197,762
)
Ionis’ stand-alone net loss
                    
(246,702
)
Net loss available to Ionis common stockholders
                  
$
(444,464
)
Weighted average shares outstanding
                    
139,612
  
Basic net loss per share
                  
$
(3.18
)
Changes in Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss is comprised of unrealized gains and losses on investments, net of taxes and currency translation adjustments. The following table summarizes changes in accumulated other comprehensive loss for the years ended December 31, 2022, 2021 and 2020 (in thousands):

 
Year Ended December 31,
  
   
2022
    
2021
    
2020
  
Beginning balance accumulated other comprehensive loss
  
$
(32,668
)
  
$
(21,071
)
  
$
(25,290
)
Unrealized gains (losses) on securities, net of tax (1)
    
(24,395
)
    
(11,486
)
    
3,729
  
Currency translation adjustment
    
(417
)
    
(111
)
    
617
  
Adjustments to other comprehensive loss from purchase of noncontrolling interest of Akcea Therapeutics, Inc.
    
—
      
—
      
(127
)
Net other comprehensive income (losses) for the year
    
(24,812
)
    
(11,597
)
    
4,219
  
Ending balance accumulated other comprehensive loss
  
$
(57,480
)
  
$
(32,668
)
  
$
(21,071
)
________________
(1)
We did not have tax expense included in our other comprehensive loss for the years ended December 31, 2022, 2021 and 2020. 
Inventory

Our inventory consisted of the following (in thousands):

 
December 31,
  
   
2022
    
2021
  
Raw materials:
            
Raw materials- clinical
  
$
17,061
    
$
14,507
  
Raw materials- commercial
    
2,699
      
4,139
  
Total raw materials
    
19,760
      
18,646
  
Work in process
    
2,109
      
5,770
  
Finished goods
    
164
      
390
  
Total inventory
  
$
22,033
    
$
24,806
  
Property, Plant and Equipment

We carry our property, plant and equipment at cost and depreciate it on the straight-line method over its estimated useful life, which consists of the following (in thousands):

 
Estimated Useful
    
December 31,
  
   
Lives (in years)
    
2022
    
2021
  
Computer software, laboratory, manufacturing and other equipment
  
3 to 10
    
$
74,351
    
$
72,802
  
Building, building improvements and building systems
  
15 to 40
      
41,158
      
144,046
  
Land improvements
    
20
      
-
      
10,077
  
Leasehold improvements
  
5 to 15
      
28,357
      
20,144
  
Furniture and fixtures
  
5 to 10
      
9,575
      
10,591
  
             
153,441
      
257,660
  
Less accumulated depreciation
            
(87,716
)
    
(102,653
)
             
65,725
      
155,007
  
Land
            
8,569
      
23,062
  
 Total
          
$
74,294
    
$
178,069
  
Accrued Liabilities

Our accrued liabilities consisted of the following (in thousands):

 
December 31,
  
   
2022
    
2021
  
Clinical expenses
  
$
116,460
    
$
65,730
  
In-licensing expenses
    
7,945
      
8,044
  
Commercial expenses
    
3,498
      
2,471
  
Other miscellaneous expenses
    
12,198
      
12,315
  
Total accrued liabilities
  
$
140,101
    
$
88,560