- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References+ Details

Research And Development Agreements (Details) (USD $) In Thousands	0 Months Ended	1 Months Ended	3 Months Ended			6 Months Ended
	Jul. 02, 2010	Dec. 31, 2009	Jun. 30, 2011	Dec. 31, 2010	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
License agreement costs	$ 6,000
Research and development		6,500	8,077	500	22,660	18,787	27,312
Up-front payment					5,500
Additional milestone payments based on development activities						5,500
Collaboration Arrangement [Member]
Research and development					$ 500