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Leases (Notes)
3 Months Ended
Mar. 31, 2014
Leases [Abstract]  
Leases
Leases
In November 2012, we entered into a lease agreement for office and laboratory space to be constructed in New Haven, Connecticut. Although we will not legally own the premises, we are deemed to be the owner of the building during the construction period based on applicable accounting guidance for build-to-suit leases due to our involvement during the construction period. Accordingly, the landlord's costs of constructing the facility are required to be capitalized, as a non-cash transaction, offset by a corresponding facility lease obligation in our condensed consolidated balance sheet.
Construction of the new facility began in June 2013 and is expected to be completed in 2015. As of March 31, 2014, we recorded a construction-in-process asset of $39,818, inclusive of the landlord's costs as well as costs incurred by Alexion, and an offsetting facility lease obligation of $38,417 associated with the new facility.