Inovio Pharmaceuticals (INO) 10-Q 10 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 01, 2017
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Entity Registrant Name	INOVIO PHARMACEUTICALS, INC.
Entity Central Index Key	1,055,726
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		74,627,013

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 22,903,253	$ 19,136,472
Short-term investments	66,755,201	85,629,412
Accounts receivable	9,864,900	15,821,511
Accounts receivable from affiliated entity	1,232,905	748,355
Prepaid expenses and other current assets	4,206,127	1,749,059
Prepaid expenses and other current assets from affiliated entity	1,816,769	1,512,424
Total current assets	106,779,155	124,597,233
Fixed assets, net	9,803,457	9,025,446
Investment in affiliated entity- GeneOne	14,443,248	16,052,065
Investment in affiliated entity - PLS	3,027,549	3,777,510
Intangible assets, net	7,222,095	7,628,394
Goodwill	10,513,371	10,513,371
Other assets	1,525,154	2,113,147
Total assets	153,314,029	173,707,166
Current liabilities:
Accounts payable and accrued expenses	14,465,785	19,597,787
Accounts payable and accrued expenses due to affiliated entity	529,169	1,072,579
Accrued clinical trial expenses	5,909,873	6,368,389
Common stock warrants	1,051,137	1,167,614
Deferred revenue	17,060,324	14,762,720
Deferred revenue from affiliated entity	368,986	407,292
Deferred rent	617,289	446,646
Total current liabilities	40,002,563	43,823,027
Deferred revenue, net of current portion	227,481	317,808
Deferred revenue from affiliated entity, net of current portion	0	86,694
Deferred rent, net of current portion	6,963,866	5,926,424
Deferred tax liabilities	174,793	174,793
Total liabilities	47,368,703	50,328,746
Inovio Pharmaceuticals, Inc. stockholders’ equity:
Common stock	74,627	74,062
Additional paid-in capital	563,229,335	556,718,356
Accumulated deficit	(458,236,452)	(434,838,235)
Accumulated other comprehensive income	781,547	1,327,968
Total Inovio Pharmaceuticals, Inc. stockholders’ equity	105,849,057	123,282,151
Non-controlling interest	96,269	96,269
Total stockholders’ equity	105,945,326	123,378,420
Total liabilities and stockholders’ equity	$ 153,314,029	$ 173,707,166

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues:
Revenue under collaborative research and development arrangements	$ 4,288,586	$ 1,796,857
Revenue under collaborative research and development arrangements with affiliated entity	233,330	137,000
Grants and miscellaneous revenue	5,240,233	6,176,298
Grants and miscellaneous revenue from affiliated entity	614,036	0
Total revenues	10,376,185	8,110,155
Operating expenses:
Research and development	24,542,504	18,189,160
General and administrative	7,767,589	5,371,613
Total operating expenses	32,310,093	23,560,773
Loss from operations	(21,933,908)	(15,450,618)
Other income (expense):
Interest and other income, net	340,341	333,070
Change in fair value of common stock warrants, net	116,477	(406,249)
Gain (loss) on investment in affiliated entity	(1,608,817)	7,480,977
Net loss attributable to Inovio Pharmaceuticals, Inc.	$ (23,085,907)	$ (8,042,820)
Net loss per common share attributable to Inovio Pharmaceuticals, Inc. stockholders - basic ($ per share)	$ (0.31)	$ (0.11)
Net loss per common share attributable to Inovio Pharmaceuticals, Inc. stockholders - diluted ($ per share)	$ (0.31)	$ (0.11)
Weighted average number of common shares outstanding used in per share calculations - basic (shares)	74,152,609	72,230,411
Weighted average number of common shares outstanding used in per share calculations - diluted (shares)	74,300,884	72,230,411

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Comprehensive Income [Abstract]
Net loss	$ (23,085,907)	$ (8,042,820)
Other comprehensive income (loss):
Unrealized loss on investment in affiliated entity	(749,961)	(18,997)
Unrealized gain on short-term investments	203,540	219,681
Comprehensive loss attributable to Inovio Pharmaceuticals, Inc.	$ (23,632,328)	$ (7,842,136)

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net loss	$ (23,085,907)	$ (8,042,820)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	522,298	387,867
Amortization of intangible assets	406,299	209,542
Change in value of common stock warrants	(116,477)	409,369
Stock-based compensation	5,372,797	3,057,312
Amortization of premiums on investments	69,004	66,057
Loss on short-term investments	51,706	4,532
Deferred rent	1,208,085	9,769
Loss (Gain) on investment in affiliated entity	1,608,817	(7,480,977)
Changes in operating assets and liabilities:
Accounts receivable	5,956,611	(3,819,700)
Accounts receivable from affiliated entity	484,550	0
Prepaid expenses and other current assets	(2,457,068)	(205,450)
Prepaid expenses and other current assets from affiliated entity	(304,345)	(927,911)
Other assets	587,993	(361,070)
Accounts payable and accrued expenses	(5,643,054)	(1,621,449)
Accrued clinical trial expenses	(458,516)	1,550,313
Accounts payable and accrued expenses due to affiliated entity	(543,410)	42,186
Deferred revenue	2,207,277	1,420,279
Deferred revenue from affiliated entity	(125,000)	(437,827)
Net cash used in operating activities	(15,227,440)	(15,739,978)
Cash flows from investing activities:
Purchases of investments	(5,925,232)	(12,162,941)
Maturities of investments	24,882,273	12,505,928
Purchases of capital assets	(789,257)	(681,141)
Net cash provided by (used in) investing activities	18,167,784	(338,154)
Cash flows from financing activities:
Proceeds from stock option and warrant exercises, net of tax payments	826,437	69,484
Net cash provided by financing activities	826,437	69,484
Increase in cash and cash equivalents	3,766,781	(16,008,648)
Cash and cash equivalents, beginning of period	19,136,472	57,632,693
Cash and cash equivalents, end of period	22,903,253	41,624,045
Supplemental disclosure of non-cash activities
Change in amounts accrued for purchases of property and equipment	511,052	658,853
Lease incentive recorded as fixed assets and deferred rent	$ 0	$ 134,500

Organization and Operations

Organization and Operations	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Organization and Operations Inovio Pharmaceuticals, Inc. (the “Company” or “Inovio”), a clinical stage biopharmaceutical company, develops active DNA immunotherapies and vaccines in combination with proprietary electroporation delivery devices to prevent and treat cancers and infectious diseases. Inovio’s synthetic products are based on the Company’s SynCon ® design. The Company has completed, current or planned clinical programs of its proprietary SynCon ® products for HPV-caused pre-cancers and cancers, influenza, prostate cancer, breast/lung/pancreatic cancer, hepatitis C virus (HCV), hepatitis B virus (HBV), HIV, Ebola, Middle East Respiratory Syndrome (MERS) and Zika virus. The Company's partners and collaborators include MedImmune, LLC, The Wistar Institute, University of Pennsylvania, GeneOne Life Science Inc. ("GeneOne"), Drexel University, National Microbiology Laboratory of the Public Health Agency of Canada, National Institute of Allergy and Infectious Diseases (“NIAID”), United States Military HIV Research Program (“USMHRP”), U.S. Army Medical Research Institute of Infectious Diseases (“USAMRIID”), HIV Vaccines Trial Network (“HVTN”), and Defense Advanced Research Projects Agency (“DARPA”). Inovio is incorporated in Delaware.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Inovio have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of March 31, 2017 and the condensed consolidated statements of operations, condensed consolidated statements of comprehensive loss and the condensed consolidated statements of cash flows for the three months ended March 31, 2017 and 2016, are unaudited, but include all adjustments (consisting of normal recurring adjustments) that the Company considers necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2017 shown herein are not necessarily indicative of the results that may be expected for the year ending December 31, 2017 , or for any other period. These financial statements, and notes thereto, should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2016 , included in the Company's Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 15, 2017. The balance sheet at December 31, 2016 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The Company has evaluated subsequent events after the balance sheet date of March 31, 2017 through the date it filed these unaudited condensed consolidated financial statements with the SEC. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Critical Accounting Policies Revenue Recognition. The Company recognizes revenues when all four of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery of the products and/or services has occurred; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. Grant revenue The Company receives non-refundable grants under available government programs. Government grants towards current expenditures are recorded as revenue when there is reasonable assurance that the Company has complied with all conditions necessary to receive the grants, collectability is reasonably assured, and as the expenditures are incurred. License fee and milestone revenue The Company has adopted a strategy of co-developing or licensing its gene delivery technology for specific genes or specific medical indications. Accordingly, the Company has entered into collaborative research and development agreements and has received funding for pre-clinical research and clinical trials. Agreements that contain multiple elements are analyzed to determine whether the deliverables within the agreement can be separated or whether they must be accounted for as a single unit of accounting in accordance with the Financial Accounting Standards Board's (“FASB”) Accounting Standards Update (“ASU”) No. 2009-13, Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements. Analyzing the arrangement to identify deliverables requires the use of judgment, and each deliverable may be an obligation to deliver services, a right or license to use an asset, or another performance obligation. The delivered item(s) were considered a separate unit of accounting if all of the following criteria were met: (1) the delivered item(s) has value to the customer on a standalone basis; (2) there is objective and reliable evidence of the fair value of the undelivered item(s); and (3) if the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item(s) is considered probable and substantially in our control. If these criteria were not met, the deliverable was combined with other deliverables in the arrangement and accounted for as a combined unit of accounting. Arrangement consideration is allocated at the inception of the agreement to all identified units of accounting based on their relative selling price. The relative selling price for each deliverable is determined using vendor specific objective evidence (“VSOE”), of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence of selling price exists, we use our best estimate of the selling price for the deliverable. The amount of allocable arrangement consideration is limited to amounts that are fixed or determinable. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. Changes in the allocation of the sales price between delivered and undelivered elements can impact revenue recognition but do not change the total revenue recognized under any agreement. Upfront license fee payments are recognized upon delivery of the license if facts and circumstances dictate that the license has standalone value from the undelivered items, the relative selling price allocation of the license is equal to or exceeds the upfront license fee, persuasive evidence of an arrangement exists, our price to the collaborator is fixed or determinable, and collectability is reasonably assured. Upfront license fee payments are deferred if facts and circumstances dictate that the license does not have standalone value. The determination of the length of the period over which to defer revenue is subject to judgment and estimation and can have an impact on the amount of revenue recognized in a given period. The Company applies ASU No. 2010-17, Revenue Recognition (Topic 605): Milestone Method of Revenue Recognition (“Milestone Method”). Under the Milestone Method, the Company will recognize consideration that is contingent upon the achievement of a milestone in its entirety as revenue in the period in which the milestone is achieved only if the milestone is substantive in its entirety. A milestone is considered substantive when it meets all of the following criteria: 1. The consideration is commensurate with either the entity's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from the entity's performance to achieve the milestone, 2. The consideration relates solely to past performance, and 3. The consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. A milestone is defined as an event (i) that can only be achieved based in whole or in part on either the entity's performance or on the occurrence of a specific outcome resulting from the entity's performance, (ii) for which there is substantive uncertainty at the date the arrangement is entered into that the event will be achieved and (iii) that would result in additional payments being due to the Company. Business Combinations. The cost of an acquired business is assigned to the tangible and identifiable intangible assets acquired and liabilities assumed on the basis of the estimated fair values at the date of acquisition. We assess fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, using a variety of methods including, but not limited to, an income approach and a market approach such as the estimation of future cash flows of acquired business and current selling prices of similar assets. Fair value of the assets acquired and liabilities assumed, including intangible assets, are measured based on the assumptions and estimations with regards to the variable factors such as the amount and timing of future cash flows for the asset or liability being measured, appropriate risk-adjusted discount rates, nonperformance risk, or other factors that market participants would consider. Upon acquisition, we determine the estimated economic lives of the acquired intangible assets for amortization purposes, which are based on the underlying expected cash flows of such assets. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that is not individually identified and separately recognized. Actual results may vary from projected results and assumptions used in the fair value assessments. Research and Development Expenses. Since the Company's inception, most of its activities have consisted of research and development efforts related to developing electroporation technologies and DNA vaccines. Research and development expenses consist of expenses incurred in performing research and development activities including salaries and benefits, facilities and other overhead expenses, clinical trials, contract services and other outside expenses. Research and development expenses are charged to operations as they are incurred. These expenses result from the Company's independent research and development efforts as well as efforts associated with collaborations and licensing arrangements. The Company reviews and accrues clinical trials expense based on work performed, which relies on estimates of total costs incurred based on patient enrollment, completion of studies and other events. The Company follows this method since reasonably dependable estimates of the costs applicable to various stages of a research agreement or clinical trial can be made. Accrued clinical costs are subject to revisions as trials progress. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. Historically, revisions have not resulted in material changes to research and development expense; however a modification in the protocol of a clinical trial or cancellation of a trial could result in a charge to the Company's results of operations.

Critical Accounting Policies

Critical Accounting Policies	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Critical Accounting Policies	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Inovio have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of March 31, 2017 and the condensed consolidated statements of operations, condensed consolidated statements of comprehensive loss and the condensed consolidated statements of cash flows for the three months ended March 31, 2017 and 2016, are unaudited, but include all adjustments (consisting of normal recurring adjustments) that the Company considers necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2017 shown herein are not necessarily indicative of the results that may be expected for the year ending December 31, 2017 , or for any other period. These financial statements, and notes thereto, should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2016 , included in the Company's Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 15, 2017. The balance sheet at December 31, 2016 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The Company has evaluated subsequent events after the balance sheet date of March 31, 2017 through the date it filed these unaudited condensed consolidated financial statements with the SEC. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Critical Accounting Policies Revenue Recognition. The Company recognizes revenues when all four of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery of the products and/or services has occurred; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. Grant revenue The Company receives non-refundable grants under available government programs. Government grants towards current expenditures are recorded as revenue when there is reasonable assurance that the Company has complied with all conditions necessary to receive the grants, collectability is reasonably assured, and as the expenditures are incurred. License fee and milestone revenue The Company has adopted a strategy of co-developing or licensing its gene delivery technology for specific genes or specific medical indications. Accordingly, the Company has entered into collaborative research and development agreements and has received funding for pre-clinical research and clinical trials. Agreements that contain multiple elements are analyzed to determine whether the deliverables within the agreement can be separated or whether they must be accounted for as a single unit of accounting in accordance with the Financial Accounting Standards Board's (“FASB”) Accounting Standards Update (“ASU”) No. 2009-13, Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements. Analyzing the arrangement to identify deliverables requires the use of judgment, and each deliverable may be an obligation to deliver services, a right or license to use an asset, or another performance obligation. The delivered item(s) were considered a separate unit of accounting if all of the following criteria were met: (1) the delivered item(s) has value to the customer on a standalone basis; (2) there is objective and reliable evidence of the fair value of the undelivered item(s); and (3) if the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item(s) is considered probable and substantially in our control. If these criteria were not met, the deliverable was combined with other deliverables in the arrangement and accounted for as a combined unit of accounting. Arrangement consideration is allocated at the inception of the agreement to all identified units of accounting based on their relative selling price. The relative selling price for each deliverable is determined using vendor specific objective evidence (“VSOE”), of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence of selling price exists, we use our best estimate of the selling price for the deliverable. The amount of allocable arrangement consideration is limited to amounts that are fixed or determinable. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. Changes in the allocation of the sales price between delivered and undelivered elements can impact revenue recognition but do not change the total revenue recognized under any agreement. Upfront license fee payments are recognized upon delivery of the license if facts and circumstances dictate that the license has standalone value from the undelivered items, the relative selling price allocation of the license is equal to or exceeds the upfront license fee, persuasive evidence of an arrangement exists, our price to the collaborator is fixed or determinable, and collectability is reasonably assured. Upfront license fee payments are deferred if facts and circumstances dictate that the license does not have standalone value. The determination of the length of the period over which to defer revenue is subject to judgment and estimation and can have an impact on the amount of revenue recognized in a given period. The Company applies ASU No. 2010-17, Revenue Recognition (Topic 605): Milestone Method of Revenue Recognition (“Milestone Method”). Under the Milestone Method, the Company will recognize consideration that is contingent upon the achievement of a milestone in its entirety as revenue in the period in which the milestone is achieved only if the milestone is substantive in its entirety. A milestone is considered substantive when it meets all of the following criteria: 1. The consideration is commensurate with either the entity's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from the entity's performance to achieve the milestone, 2. The consideration relates solely to past performance, and 3. The consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. A milestone is defined as an event (i) that can only be achieved based in whole or in part on either the entity's performance or on the occurrence of a specific outcome resulting from the entity's performance, (ii) for which there is substantive uncertainty at the date the arrangement is entered into that the event will be achieved and (iii) that would result in additional payments being due to the Company. Business Combinations. The cost of an acquired business is assigned to the tangible and identifiable intangible assets acquired and liabilities assumed on the basis of the estimated fair values at the date of acquisition. We assess fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, using a variety of methods including, but not limited to, an income approach and a market approach such as the estimation of future cash flows of acquired business and current selling prices of similar assets. Fair value of the assets acquired and liabilities assumed, including intangible assets, are measured based on the assumptions and estimations with regards to the variable factors such as the amount and timing of future cash flows for the asset or liability being measured, appropriate risk-adjusted discount rates, nonperformance risk, or other factors that market participants would consider. Upon acquisition, we determine the estimated economic lives of the acquired intangible assets for amortization purposes, which are based on the underlying expected cash flows of such assets. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that is not individually identified and separately recognized. Actual results may vary from projected results and assumptions used in the fair value assessments. Research and Development Expenses. Since the Company's inception, most of its activities have consisted of research and development efforts related to developing electroporation technologies and DNA vaccines. Research and development expenses consist of expenses incurred in performing research and development activities including salaries and benefits, facilities and other overhead expenses, clinical trials, contract services and other outside expenses. Research and development expenses are charged to operations as they are incurred. These expenses result from the Company's independent research and development efforts as well as efforts associated with collaborations and licensing arrangements. The Company reviews and accrues clinical trials expense based on work performed, which relies on estimates of total costs incurred based on patient enrollment, completion of studies and other events. The Company follows this method since reasonably dependable estimates of the costs applicable to various stages of a research agreement or clinical trial can be made. Accrued clinical costs are subject to revisions as trials progress. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. Historically, revisions have not resulted in material changes to research and development expense; however a modification in the protocol of a clinical trial or cancellation of a trial could result in a charge to the Company's results of operations.

Principles of Consolidation

Principles of Consolidation	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation These unaudited condensed consolidated financial statements include the accounts of Inovio Pharmaceuticals, Inc. and its subsidiaries. In conjunction with the acquisition in June 2009 of VGX Pharmaceuticals (the “Merger”), the Company acquired a majority interest in VGX Animal Health and certain shares in GeneOne (a publicly-traded company in South Korea). The Company consolidates Genetronics, Inc. (a wholly-owned subsidiary of Inovio Pharmaceuticals, Inc.), VGX Pharmaceuticals and its subsidiary VGX Animal Health, GENEOS Therapeutics, Inc., and records a non-controlling interest for the 15% of VGX Animal Health it does not own as of March 31, 2017 and December 31, 2016 The Company's investment in GeneOne, which is recorded as investment in affiliated entity within the condensed consolidated balance sheets is accounted for at fair value on a recurring basis, with changes in fair value recorded on the condensed consolidated statements of operations within gain (loss) on investment in affiliated entity. All intercompany accounts and transactions have been eliminated upon consolidation. Variable Interest Entities The FASB issued authoritative guidance that requires companies to perform a qualitative analysis to determine whether a variable interest in another entity represents a controlling financial interest in a variable interest entity. A controlling financial interest in a variable interest entity is characterized by having both the power to direct the most significant activities of the entity and the obligation to absorb losses or the right to receive benefits of the entity. This guidance requires on-going reassessments of variable interests based on changes in facts and circumstances. The Company determined that none of the entities with which the Company currently conducts business and collaborations are variable interest entities except VGXI (a wholly-owned subsidiary of GeneOne). The Company determined that they are not the primary beneficiary as they do not have voting control or other forms of control over the operations and decision making and therefore are not required to consolidate VGXI. The Company continues to assess its variable interests and has determined that no significant changes have occurred as of March 31, 2017 .

Impact of Recently Issued Accou

Impact of Recently Issued Accounting Standards	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Impact of Recently Issued Accounting Standards	Impact of Recently Issued Accounting Standards The recent pronouncements below may have a significant effect on the Company's financial statements. Recent pronouncements that are not anticipated to have an impact on or are unrelated to the Company's financial condition, results of operations, or related disclosures are not discussed. Accounting Standards Update (“ASU”), No. 2016-09- In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation. The new guidance simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this standard were effective for the Company's annual year and first fiscal quarter beginning on January 1, 2017 with early adoption permitted. The Company has adopted this guidance as of January 1, 2017 using a modified retrospective transition method. As a result of the adoption of this standard, the Company elected to change its policy from estimating forfeitures to recognizing forfeitures when they occur and as a result recorded an adjustment of $312,000 to accumulated deficit with a corresponding offset to additional paid-in-capital at January 1, 2017. The Company also reversed a deferred tax asset related to the balance of unrecognized excess tax benefits of $1.1 million, with an offsetting adjustment to the valuation allowance. ASU, No. 2016-02- In February 2016, the FASB issued ASU No. 2016-02, Leases. Under the new guidance, lessees will be required to recognize the following for all leases (with the exception of short-term leases) at the commencement date: (a) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (b) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The ASU will be effective for the Company beginning January 1, 2019 with early adoption permitted. The Company is currently evaluating the impact of the application of this accounting standard update on its financial statements and related disclosures. ASU, No. 2014-09- In May 2014, the FASB amended the existing accounting standards for revenue recognition, which outlines a comprehensive revenue recognition model and supersedes most current revenue recognition guidance. The new standard requires a company to recognize revenue upon transfer of goods or services to a customer at an amount that reflects the expected consideration to be received in exchange for those goods or services. The amended guidance defines a five-step approach for recognizing revenue, which may require a company to use more judgment and make more estimates than under the current guidance. The amended guidance as currently issued will be effective for the Company starting in 2018. The new standard allows for two methods of adoption: (a) full retrospective adoption, meaning the standard is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying the new standard is recognized as an adjustment to the opening retained earnings balance. The Company currently plans on applying the modified retrospective method upon adoption in the first quarter of 2018. The Company is in the process of determining the effects the adoption will have on its financial statements and related disclosures.

Investments

Investments	3 Months Ended
	Mar. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Investments	Investments Investments consist of mutual funds, United States corporate debt securities and an equity investment in the Company's affiliated entity Plumbline Life Sciences, Inc. ("PLS") at March 31, 2017 and December 31, 2016 . The Company classifies all investments as available-for-sale, as the sale of such investments may be required prior to maturity to implement management strategies. Available-for-sale securities are recorded at fair value, based on current market valuations. Unrealized gains and losses on available-for-sale securities are excluded from earnings and are reported as a separate component of other comprehensive loss until realized. Realized gains and losses are included in non-operating other income (expense) on the condensed consolidated statement of operations and are derived using the specific identification method for determining the cost of the securities sold. During the three months ended March 31, 2017 and 2016, a minimal amount of net realized gain (loss) on investments was recorded. The Company assessed each of its investments on an individual basis to determine if any decline in fair value was other-than-temporary. Interest and dividends on investments classified as available-for-sale are included in interest and other income, net, in the condensed consolidated statements of operations. As of March 31, 2017 , the Company had 36 available-for-sale securities in a gross unrealized loss position of which 6 with a total unrealized loss of $18,000 were in such position for longer than 12 months . The following is a summary of available-for-sale securities as of March 31, 2017 and December 31, 2016 : As of March 31, 2017 Contractual Maturity (in years) Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Mutual funds --- $ 41,735,855 $ 120,960 $ (222,538 ) $ 41,634,277 US corporate debt securities Less than 2 25,171,635 7,495 (58,206 ) 25,120,924 Investment in affiliated entity (PLS) --- — 3,027,549 — 3,027,549 Total investments $ 66,907,490 $ 3,156,004 $ (280,744 ) $ 69,782,750 As of December 31, 2016 Contractual Maturity (in years) Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Mutual funds --- $ 60,883,065 $ 94,374 $ (387,693 ) $ 60,589,746 US corporate debt securities Less than 2 25,098,122 6,853 (65,309 ) 25,039,666 Investment in affiliated entity (PLS) --- — 3,777,510 — 3,777,510 Total investments $ 85,981,187 $ 3,878,737 $ (453,002 ) $ 89,406,922

Marketable Securities and Fair

Marketable Securities and Fair Value Measurements	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Marketable Securities and Fair Value Measurements	Marketable Securities and Fair Value Measurements The guidance regarding fair value measurements establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets that are accessible at the measurement date; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. Assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurements. The Company reviews the fair value hierarchy classification on a quarterly basis. Changes in the ability to observe valuation inputs may result in a reclassification of levels for certain securities within the fair value hierarchy. The Company did not have any transfer of assets and liabilities between Level 1, Level 2 and Level 3 of the fair value hierarchy during the three months ended March 31, 2017 or 2016 . The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis, and are determined using the following inputs as of March 31, 2017 : Fair Value Measurements at March 31, 2017 Total Quoted Prices in Active Markets (Level 1) Significant Other Unobservable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market funds $ 2,189,825 $ 2,189,825 $ — $ — Mutual funds 41,634,277 — 41,634,277 — US corporate debt securities 25,120,924 — 25,120,924 — Investment in affiliated entities 17,470,797 17,470,797 — — Total Assets $ 86,415,823 $ 19,660,622 $ 66,755,201 $ — Liabilities: Common stock warrants $ 1,051,137 $ — $ — 1,051,137 Total Liabilities $ 1,051,137 $ — $ — $ 1,051,137 The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis, and are determined using the following inputs as of December 31, 2016 : Fair Value Measurements at December 31, 2016 Total Quoted Prices in Active Markets (Level 1) Significant Other Unobservable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market funds $ 10,300,813 $ 10,300,813 $ — $ — Mutual funds 60,589,746 — 60,589,746 — US corporate debt securities 25,039,666 — 25,039,666 — Investment in affiliated entities 19,829,575 19,829,575 — — Total Assets $ 115,759,800 $ 30,130,388 $ 85,629,412 $ — Liabilities: Common stock warrants $ 1,167,614 $ — $ — $ 1,167,614 Total Liabilities $ 1,167,614 $ — $ — $ 1,167,614 Level 1 assets include money market funds held by the Company that are valued at quoted market prices, as well as the Company’s investments in GeneOne and PLS. The Company accounts for its investment in GeneOne at fair value on a recurring basis by which the fair value is based on the market value of 1,644,155 common shares on March 31, 2017 and December 31, 2016 , listed on the Korean Stock Exchange. The Company accounts for its investment in PLS as an available-for sale security by which the fair value is based on the market value of 395,758 common shares on March 31, 2017 , listed on the Korea New Exchange (KONEX) Market. The Company elected the fair value option in conjunction with the investment in GeneOne at the inception of the investment therefore changes in the fair value of the investment are reflected as other income (expense) in the condensed consolidated statements of operations. The Company did not elect the fair value option for the investment in PLS at the inception of the investment, but rather recorded the investment under the equity method until its ownership interest dropped below 20% in June 2015 and accordingly began recording the investment under the cost method using the carryover basis from the equity method of zero . Once shares of PLS began trading on the KONEX, the Company classified the investment as available-for-sale and began recording the investment at fair value with changes in fair value reflected in other comprehensive income (loss). Level 2 assets at March 31, 2017 include US corporate debt securities and mutual funds held by the Company that are initially valued at the transaction price and subsequently valued, at the end of each reporting period, typically utilizing market observable data. The Company obtains the fair value of its Level 2 assets from a professional pricing service, which may use quoted market prices for identical or comparable instruments, or inputs other than quoted prices that are observable either directly or indirectly. The professional pricing service gathers quoted market prices and observable inputs from a variety of industry data providers. The valuation techniques used to measure the fair value of the Company's Level 2 financial instruments were derived from non-binding market consensus prices that are corroborated by observable market data, quoted market prices for similar instruments, or pricing models such as discounted cash flow techniques. The Company validates the quoted market prices provided by the primary pricing service by comparing their assessment of the fair values of the Company's investment portfolio balance against the fair values of the Company's investment portfolio balance obtained from an independent source. There are no Level 3 assets held as of March 31, 2017 . Level 3 assets held as of December 31, 2016 include the second warrant received by the Company to purchase shares of common stock of OncoSec Medical Incorporated (“OncoSec”), in connection with the second amendment to the Asset Purchase Agreement between the Company and OncoSec signed in March 2012. This warrant to purchase 150,000 shares of common stock of OncoSec expired in March 2017. This warrant had zero value as of December 31, 2016. The first warrant to purchase 50,000 shares of common stock of OncoSec at an exercise price of $24.00 per share expired in September 2016. Level 3 liabilities held as of March 31, 2017 consist of common stock warrant liabilities associated with warrants to purchase the Company's common stock issued in March 2013. If unexercised, the warrants will expire in September 2018 . During the three months ended March 31, 2017 and 2016, no ne of these warrants were exercised. As of March 31, 2017 the Company has a $1.1 million common stock warrant liability. The Company reassesses the fair value of the common stock warrants at each reporting date utilizing a Black-Scholes pricing model. Inputs used in the pricing model include estimates of stock price volatility, expected warrant life and risk-free interest rate. The Company develops its estimates based on historical data. The assumptions used to estimate the fair value of common stock warrants at March 31, 2017 are presented below: Risk-free interest rate 1.03% Expected volatility 57% Expected life in years 1.45 Dividend yield — Changes in these assumptions as well as in the Company's stock price on the valuation date can have a significant impact on the fair value of the common stock warrant liability. As a result of these calculations, the Company recorded a (decrease) increase in fair value of $(116,000) and $406,000 for the three months ended March 31, 2017 and 2016, respectively. The change in fair value is reflected in the Company's condensed consolidated statements of operations as a component of change in fair value of common stock warrants. The following table presents the changes in fair value of the Company’s total Level 3 financial liabilities for the three months ended March 31, 2017 : Balance at January 1, 2017 $ 1,167,614 Decrease in fair value included in change in fair value of common stock warrants (116,477 ) Balance at March 31, 2017 $ 1,051,137

Business Combination

Business Combination	3 Months Ended
	Mar. 31, 2017
Business Combinations [Abstract]
Business Combination	Business Combination On April 29, 2016, the Company acquired all of Bioject Medical Technologies Inc.’s ("Bioject") assets including needle-free injection technology, products and intellectual property. The transaction, which was accounted for as a business combination, provides the Company with further opportunities in device development. The Company paid Bioject $4.3 million in the Company's stock and $1.2 million in cash upon closing. The acquisition consideration was allocated to the estimated fair vales of the assets acquired as follows: Developed technology $ 3,800,000 Customer-related intangible 1,000,000 Trademarks 200,000 Covenants not-to-compete 100,000 Goodwill 400,000 Total purchase consideration $ 5,500,000 The fair value of the acquired intangible assets was based on the discounted cash flow method that estimated the present value of a revenue stream derived from the licensing of the Bioject technology. These projected cash flows were discounted to present value using a discount rate of 14% . The fair value of the developed technology is being amortized on a straight-line basis over the estimated useful life of 15 years . The fair value of the remaining intangible assets acquired is being amortized on a straight-line basis over the estimated useful life of between 2 - 5 years. The excess of the acquisition date consideration over the fair values assigned to the assets acquired was recorded as goodwill. The goodwill resulting from the acquisition consists primarily of the synergies expected from combining the technologies and know-how of Bioject with the Company's existing business. This includes synergies expected from combining Bioject's needle-free injection technology with the Company's existing electroporation delivery devices.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The following sets forth the goodwill and intangible assets by major asset class: March 31, 2017 December 31, 2016 Useful Life (Yrs) Gross Accumulated Amortization Net Book Value Gross Accumulated Amortization Net Book Value Non-Amortizing: Goodwill(a) $ 10,513,371 $ — $ 10,513,371 $ 10,513,371 $ — $ 10,513,371 Amortizing: Patents 8 – 17 5,802,528 (5,636,192 ) 166,336 5,802,528 (5,618,854 ) 183,674 Licenses 8 – 17 1,323,761 (1,169,048 ) 154,713 1,323,761 (1,161,861 ) 161,900 CELLECTRA ® (b) 5 – 11 8,106,270 (6,931,798 ) 1,174,472 8,106,270 (6,825,028 ) 1,281,242 GHRH(b) 11 335,314 (248,185 ) 87,129 335,314 (240,264 ) 95,050 Bioject (c) 2 – 15 5,100,000 (773,055 ) 4,326,945 5,100,000 (562,222 ) 4,537,778 Other(d) 18 4,050,000 (2,737,500 ) 1,312,500 4,050,000 (2,681,250 ) 1,368,750 Total intangible assets 24,717,873 (17,495,778 ) 7,222,095 24,717,873 (17,089,479 ) 7,628,394 Total goodwill and intangible assets $ 35,231,244 $ (17,495,778 ) $ 17,735,466 $ 35,231,244 $ (17,089,479 ) $ 18,141,765 (a) Goodwill was recorded from the Inovio AS acquisition in January 2005, the acquisition of VGX in June 2009 and the acquisition of Bioject in April 2016 for $3.9 million , $6.2 million and $400,000 , respectively. (b) CELLECTRA ® and GHRH are developed technologies which were recorded from the acquisition of VGX. (c) Bioject intangible assets represent the fair value of developed technology and intellectual property which were recorded from the acquisition of Bioject. (d) Other intangible assets represent the fair value of acquired intellectual property from the Inovio AS acquisition. Aggregate amortization expense on intangible assets for the three months ended March 31, 2017 and 2016 was $406,000 and $210,000 , respectively. Estimated aggregate amortization expense for each of the five succeeding fiscal years is $ 1.2 million for the remainder of fiscal year 2017, $1.2 million for 2018, $ 1.1 million for 2019, $ 547,000 for 2020, $ 520,000 for 2021 and $ 2.6 million for 2022 and the years thereafter.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity The following is a summary of the Company's authorized and issued common and preferred stock as of March 31, 2017 and December 31, 2016 : Outstanding as of Authorized Issued March 31, December 31, 2016 Common Stock, par $0.001 600,000,000 74,627,013 74,627,013 74,062,370 Series C Preferred Stock, par $0.001 1,091 1,091 23 23 Common Stock In June 2016, the Company entered into an At-the-Market Equity Offering Sales Agreement (the “Sales Agreement”) with an outside placement agent (the “Placement Agent”) to sell shares of its common stock with aggregate gross proceeds of up to $50.0 million , from time to time, through an “at-the-market” equity offering program under which the Placement Agent will act as sales agent. Under the Sales Agreement, the Company will set the parameters for the sale of shares, including the number of shares to be issued, the time period during which sales are requested to be made, limitation on the number of shares that may be sold in any one trading day and any minimum price below which sales may not be made. The Sales Agreement provides that the Placement Agent will be entitled to compensation for its services in an amount equal to 2.0% of the gross proceeds from the sales of shares sold through the Placement Agent under the Sales Agreement. The Company has no obligation to sell any shares under the Sales Agreement, and may at any time suspend solicitation and offers under the Sales Agreement. There were no sales of common stock under the Sales Agreement during the three months ended March 31, 2017. During the year ended December 31, 2016, the Company sold a total of 658,748 shares of common stock under the Sales Agreement. The sales were made at a weighted average price of $ 9.75 per share with net proceeds to the Company of $ 6.3 million. Warrants The Company accounts for registered common stock warrants issued in March 2013 under the authoritative guidance on accounting for derivative financial instruments indexed to, and potentially settled in, a company’s own stock, on the understanding that in compliance with applicable securities laws, the registered warrants require the issuance of registered securities upon exercise and do not sufficiently preclude an implied right to net cash settlement. The Company classifies registered warrants on the condensed consolidated balance sheet as a current liability which is revalued at each balance sheet date subsequent to the initial issuance. Determining the appropriate fair-value model and calculating the fair value of registered warrants requires considerable judgment, including estimating stock price volatility and expected warrant life. The Company develops its estimates based on historical data. A small change in the estimates used may have a relatively large change in the estimated valuation. The Company uses the Black-Scholes pricing model to value the registered warrants. Changes in the fair market value of the warrants are reflected in the condensed consolidated statement of operations as “Change in fair value of common stock warrants.” The following table summarizes the warrants outstanding as of March 31, 2017 and December 31, 2016: As of March 31, 2017 As of December 31, 2016 Issued in Connection With: Exercise Price Expiration Date Number of Warrants Common Stock Warrant Liability Number of Warrants Common Stock Warrant Liability March 2013 financing $ 3.17 September 12, 2018 284,091 $ 1,051,137 284,091 $ 1,167,614 Total 284,091 $ 1,051,137 284,091 $ 1,167,614 Stock Options The Company has one stock-based incentive plan, the 2016 Omnibus Incentive Plan (the "2016 Incentive Plan"), pursuant to which the Company may grant stock options and restricted stock awards to executive officers, directors and employees. The 2016 Incentive Plan was approved by stockholders on May 13, 2016. The maximum number of shares of the Company’s common stock available for issuance over the term of the 2016 Incentive Plan may not exceed 6,000,000 shares, provided that commencing with the first business day of each calendar year beginning with January 1, 2018, such maximum number of shares shall be increased by 2,000,000 shares of common stock unless the Board determines, for any such calendar year, to increase such maximum amount by a fewer number of shares. At March 31, 2017 , there were 6,000,000 shares of common stock reserved for issuance upon exercise of incentive awards granted and to be granted at future dates under the 2016 Incentive Plan. At March 31, 2017 , the Company had 4,291,563 shares of common stock available for future grant under the 2016 Incentive Plan, 801,398 shares of unvested restricted stock units and options to purchase 907,039 shares of common stock outstanding under the 2016 Incentive Plan. The awards granted and available for future grant under the 2016 Incentive Plan generally vest over three years and have a maximum contractual term of ten years. The 2016 Incentive Plan terminates by its terms on March 9, 2026. The Amended and Restated 2007 Omnibus Incentive Plan (the "2007 Incentive Plan") was adopted on March 31, 2007, approved by the stockholders on May 4, 2007, approved by the stockholders as amended on May 2, 2008, and approved by the stockholders as amended and restated on August 25, 2009, May 14, 2010, May 22, 2014 and May 8, 2015. On May 14, 2010 the stockholders approved to increase the aggregate number of shares available for grant under the Incentive Plan by 500,000 and to provide that the aggregate number of shares available for grant under the Incentive Plan will be increased on January 1 of each year beginning in 2011 by a number of shares equal to the lesser of 513,833 or such lesser number of shares as may be determined by the Board. On May 22, 2014 and May 8, 2015, the stockholders approved to increase the aggregate number of shares available for grant under the Incentive Plan by 1,250,000 and 2,000,000 , respectively. The Incentive Plan terminated by its terms on March 31, 2017. At March 31, 2017, the Company had 575,495 shares of unvested restricted stock units and options to purchase 6,543,170 shares of common stock outstanding under the Incentive Plan. The awards granted under the Incentive Plan generally vest over three years and have a maximum contractual term of ten years. At March 31, 2017 , the Company had options outstanding to purchase 5,000 and 386,460 shares of common stock under the Amended 2000 Stock Option Plan and the VGX Equity Compensation Plan, respectively. The terms and conditions of the options outstanding under these plans remain unchanged.

Net Loss Per Share

Net Loss Per Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Net Loss Per Share	Net Loss Per Share Basic net loss per share is computed by dividing the net loss for the year by the weighted average number of common shares outstanding during the year. Diluted loss per share is calculated in accordance with the treasury stock method and reflects the potential dilution that would occur if securities or other contracts to issue common stock were exercised or converted to common stock. The calculation of diluted loss per share requires that, to the extent the average market price of the underlying shares for the reporting period exceeds the exercise price of the warrants and the presumed exercise of such securities are dilutive to loss per share for the period, an adjustment to net loss used in the calculation is required to remove the change in fair value of the warrants from the numerator for the period. Likewise, an adjustment to the denominator is required to reflect the related dilutive shares, if any, under the treasury stock method. The following tables reconcile the components of the numerator and denominator included in the calculations of diluted loss per share: Three Months Ended March 31, 2017 2016 Numerator Net loss attributable to Inovio Pharmaceuticals, Inc. $ (23,085,907 ) $ (8,042,820 ) Reflect adjustment for decrease in fair value of warrant liability (116,477 ) — Numerator for use in diluted loss per share $ (23,202,384 ) $ (8,042,820 ) Denominator Weighted average number of common shares outstanding 74,152,609 72,230,411 Effect of dilutive potential common shares 148,275 — Denominator for use in diluted loss per share 74,300,884 72,230,411 Net loss per share, diluted $ (0.31 ) $ (0.11 ) The following table summarizes potential common shares that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect for the three months ended March 31, 2017 and 2016: Common Stock Equivalents 2017 2016 Options to purchase common stock 7,841,669 7,135,624 Warrants to purchase common stock — 560,904 Restricted stock units 1,376,893 732,668 Convertible preferred stock 8,456 8,456 Total 9,227,018 8,437,652

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company incurs stock-based compensation expense related to restricted stock units and stock options. The fair value of restricted stock is determined by the closing market price of the Company's common stock on the date of grant. The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model. The Black-Scholes option pricing model was developed for use in estimating the fair value of traded options, which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions, including the expected stock price volatility and expected option life. The Company amortizes the fair value of the awards on a straight-line basis over the requisite vesting period of the awards. Expected volatility is based on historical volatility. The expected life of options granted is based on historical expected life. The risk-free interest rate is based on the U.S. Treasury yield in effect at the time of grant. The dividend yield is based on the fact that no dividends have been paid historically and none are currently expected to be paid in the foreseeable future. Upon adoption of ASU 2016-09 on January 1, 2017, the Company elected to remove the forfeiture rate from the calculation and recorded a cumulative catch-up adjustment to accumulated deficit with a corresponding offset to additional paid-in-capital of $312,000 . Previously, the forfeiture rate was based on historical data and the Company recorded stock-based compensation expense only for those awards that were expected to vest. The weighted average assumptions used in the Black-Scholes model for employees and directors are presented below: Three Months Ended March 31, 2017 2016 Risk-free interest rate 2.24% 0.91% Expected volatility 73% 76% Expected life in years 6.0 5.0 Dividend yield — — Forfeiture rate — 7% Total employee and director compensation cost for the Company's stock plan recognized in the condensed consolidated statements of operations for the three months ended March 31, 2017 and 2016 was $ 5.2 million and $ 3.0 million , respectively, of which $ 2.2 million and $ 1.7 million were included in research and development expenses and $ 3.0 million and $ 1.3 million were included in general and administrative expenses, respectively. At March 31, 2017 , there was $9.5 million of total unrecognized compensation cost related to unvested stock options, which is expected to be recognized over a weighted-average period of 2.3 years . The weighted average grant date fair value per share (using the Black-Scholes option pricing model) was $4.38 and $ 4.29 for employee and director stock options granted during the three months ended March 31, 2017 and 2016, respectively. At March 31, 2017 , there was $8.4 million of total unrecognized compensation cost related to unvested restricted stock units, which is expected to be recognized over a weighted-average period of 2.5 years. The weighted average grant date fair value per share was $ 6.68 and $7.02 for restricted stock units granted during the three months ended March 31, 2017 and 2016, respectively. The fair value of options granted to non-employees at the measurement dates were estimated using the Black-Scholes pricing model. Total stock-based compensation for options granted to non-employees for the three months ended March 31, 2017 and 2016 was $131,000 and $197,000 , respectively.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transaction, Due from (to) Related Party [Abstract]
Related Party Transactions	Related Party Transactions GeneOne Life Sciences On May 26, 2015, the Company entered into a Collaborative Development Agreement with GeneOne to co-develop a DNA vaccine for MERS (Middle East Respiratory Syndrome) through phase I clinical trials. Under the terms of the agreement, GeneOne will be responsible for funding all preclinical and clinical studies through Phase I. In return, GeneOne will receive up to 35% milestone-based ownership interest in the MERS immunotherapy upon achievement of the last milestone event of completion of the Phase I safety and immunogenicity study. The collaborative research program shall terminate upon the completion of activities under the development plan, unless sooner terminated. In January 2016, the Company and Gene One entered into a First Amendment to the May 2015 Collaborative Development Agreement to expand the agreement to test and advance the Company's DNA-based vaccine for preventing and treating Zika virus. GeneOne will be responsible for funding all preclinical and clinical studies through Phase I. In return, GeneOne will receive up to 35% milestone-based ownership interest in the Zika immunotherapy upon achievement of the last milestone event of the completion of the Phase I safety and immunogenicity study. All other agreement terms remain the same. On September 23, 2014, the Company entered into a Collaborative Development Agreement with GeneOne to co-develop an Ebola vaccine through phase I clinical trials. In July 2015, the Company amended the Agreement with an effective date of April 2015 to change control of development in return for the Company’s payment of certain expenses relating to GeneOne's contribution to the clinical trials. On October 7, 2011, the Company entered into a Collaborative Development and License Agreement (the “Hep Agreement”) with GeneOne. Under the Hep Agreement, as originally executed, the Company and GeneOne agreed to co-develop the Company’s SynCon ® therapeutic vaccines for hepatitis B and C infections (the “Products”). Under the terms of the Hep Agreement, GeneOne will receive marketing rights for the Products in Asia, excluding Japan, and in return will fully fund IND-enabling and initial Phase I and II clinical studies with respect to the Products. The Company will receive from GeneOne payments based on the achievement of clinical milestones and royalties based on sales of the Products in the licensed territories, retaining all commercial rights to the Products in all other territories. On August 21, 2013, the Company amended the Hep Agreement to grant back to the Company hepatitis B, along with all associated rights, from the collaboration in return for certain remuneration including a percentage of license fees. On October 7, 2013, the Company further amended the Hep Agreement to in part provide exclusive patent rights to IL-28 technology for use with the Products in Asia, excluding Japan. The Hep Agreement shall terminate upon the later of the expiration or abandonment of the last patent that is a component of the rights or 20 years after the effective date. On March 24, 2010, the Company entered into a Collaboration and License Agreement (the “GeneOne Agreement”) with GeneOne. Under the GeneOne Agreement, the Company granted GeneOne an exclusive license to Inovio’s SynCon ® universal influenza vaccine delivered with electroporation to be developed in certain countries in Asia (the “Product”). As consideration for the license granted to GeneOne, the Company received payment of $3.0 million , and will receive research support, annual license maintenance fees and royalties on net Product sales. The Company recorded the $3.0 million as deferred revenue from affiliated entity, and will recognize it as revenue over the eight year expected period of the Company’s performance obligation. In addition, contingent upon achievement of clinical and regulatory milestones, the Company will receive development payments over the term of the GeneOne Agreement. The GeneOne Agreement also provides Inovio with exclusive rights to supply devices for clinical and commercial purposes (including single use components) to GeneOne for use in the Product. The term of the GeneOne Agreement commenced upon execution and will extend on a country by country basis until the last to expire of all Royalty Periods for the territory (as such term is defined in the GeneOne Agreement) for any Product in that country, unless the GeneOne Agreement is terminated earlier in accordance with its provisions as a result of breach, by mutual agreement, or by GeneOne's right to terminate without cause upon prior written notice. The Company's director, Dr. David B Weiner, acts as a consultant to GeneOne. For the three months ended March 31, 2017 and 2016, the Company recognized revenue from GeneOne of $ 167,000 and $ 113,000 , respectively, which consisted of licensing and other fees from the influenza and Zika collaborations. Operating expenses recorded from transactions with GeneOne for the three months ended March 31, 2017 and 2016 include $ 428,000 and $ 212,000 , respectively, related primarily to biologics manufacturing. At March 31, 2017 and December 31, 2016 , the Company had an accounts receivable balance of $ 495,000 and $ 441,000 , respectively, and an accounts payable and accrued liability balance of $41,000 and $379,000 , respectively, related to GeneOne and its subsidiaries. At March 31, 2017 and December 31, 2016 , $494,000 and $571,000 of prepayments made to GeneOne were classified as long-term other assets on the condensed consolidated balance sheet, respectively. OncoSec Medical Incorporated The Company's non-executive Chairman, Dr. Avtar Dhillon, is also the non-executive Chairman of OncoSec. In March 2017, the Company's warrant expired to purchase 150,000 shares of common stock of OncoSec at an exercise price of $20.00 per share. In September 2016, the Company's warrant expired to purchase 50,000 shares of common stock of OncoSec at an exercise price of $24.00 per share. (See Note 7 for further discussion.) Plumbline Life Sciences, Inc. In May 2014, the Company's 85% owned subsidiary VGX Animal Health entered into an agreement for the sale of its animal health assets to PLS of Korea. The assets transferred included an exclusive license with Inovio for animal applications of its growth hormone-releasing hormone ("GHRH") technology and animal DNA vaccines plus a non-exclusive license to Inovio electroporation delivery systems. In return, VGX Animal Health received $2.0 million in cash, of which $1.0 million was received in May 2015 and the remainder in May 2016, and 465,364 shares of PLS, of which the Company received 395,758 shares or approximately 16.8% of PLS common stock. During each of the years ended December 31, 2016 and 2015, VGX Animal Health distributed the $1.0 million cash received to its shareholders, of which $150,000 went to minority shareholders. The Company's director, Dr. David B Weiner, acts as a consultant to PLS. As of March 31, 2017 the Company accounts for its ownership interest in PLS under the accounting guidance for investments considered available-for-sale (Accounting Standards Codification (ASC) 320). The original carrying value of the Company's investment in PLS was $0 . On July 28, 2015, PLS registered on the Korea New Exchange (KONEX) Market. The total carrying value of the Company's investment in PLS was $3.0 million as of March 31, 2017 . The fair value is based on the market value of the 395,758 common shares owned, listed on the KONEX. The changes in carrying value of PLS are recorded in the condensed consolidated statements of comprehensive loss as an unrealized gain (loss) on investment in affiliated entity. In August 2016, the Company licensed a veterinary vaccine for foot and mouth disease (FMD) to PLS. PLS will fund all development activities for this FMD vaccine. The Company will receive milestone payments as well as royalties on product sales from PLS for commercial rights to this FMD synthetic vaccine in Asia, excluding Japan. The Wistar Institute The Company's director, Dr. David B Weiner, is the Executive Vice President and Director of the Vaccine Center of The Wistar Institute ("Wistar"). On March 16, 2016, the Company entered into collaborative research agreements with Wistar for preventive and therapeutic DNA-based immunotherapy applications and products for cancers and infectious diseases developed by Dr. Weiner and his Wistar laboratory. The Company will reimburse Wistar for all direct and indirect costs incurred in the conduct of the collaborative research not to exceed $3.1 million during the five -year term of the agreement. The Company will have the exclusive right to in-license new intellectual property developed in this collaboration. In December 2016 the Company announced the award of a $6.1 million sub-grant through Wistar (funded by the Bill & Melinda Gates Foundation) to develop a DNA-based monoclonal antibody against the Zika infection. The Company is also a collaborator with Wistar on an Integrated Preclinical/Clinical AIDS Vaccine Development (IPCAVD) grant from the National Institute of Allergy and Infectious Diseases (NIAID), awarded in 2015. For the three months ended March 31, 2017 and 2016, the Company recognized revenue from Wistar of $614,000 and $0 , respectively, related to work performed on research sub-award agreements. Operating expenses recorded from Wistar for the three months ended March 31, 2017 and 2016 were $543,000 and $0 , respectively, related to the collaborative research agreements and sub-contract related to the DARPA Ebola grant. At March 31, 2017 and December 31, 2016, the Company had an accounts receivable balance of $516,000 and $152,000 , respectively, and an accounts payable and accrued liability balance of $483,000 and $671,000 , respectively, related to Wistar.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In October 2016, the Company entered into an office lease (the “new Lease”) for a property located in San Diego, California. The total space is approximately 51,000 square feet. The Company intends to use the facility for office, manufacturing and research and development purposes. The term of the new Lease commences on the earlier to occur of the date the Company first conducts business from any portion of the premises, or June 1, 2017. The initial term of the new Lease is ten years, with a right to terminate on November 30, 2023, with appropriate notice to the landlord. The base rent adjusts periodically throughout the term of the new Lease, with monthly payments ranging from $0 to $95,000 , with a portion of the rent abated for certain periods during the first two years of the initial term. In addition, the Company will pay the landlord its share of operating expenses and has paid a security deposit of $95,000 . As of March 31, 2017, the Company has capitalized $1.5 million of tenant improvements to the new property which have been recorded as a leasehold improvement within fixed assets on the condensed consolidated balance sheet, offset by a corresponding amount recorded in deferred rent In March 2014, the Company entered into an office lease (the "Lease") with a publicly owned real estate investment trust, located in Plymouth Meeting, Pennsylvania. The Company occupied the new space in June 2014. The initial term of the Lease is 11.5 years and the Company plans to use the facility for office purposes. The base rent adjusts periodically throughout the 11.5 year term of the Lease, with monthly payments ranging from $0 to $58,000 . In addition, the Company will pay the landlord its share of operating expenses and a property management fee and has paid a security deposit of $49,000 . In July 2015, the Company amended the lease to increase the total leased space. The commencement of the amended lease was in the first quarter of 2016 and increased monthly lease payments by approximately $ 16,000 . The Company has capitalized $933,000 million of tenant improvements to the Plymouth Meeting headquarters within fixed assets on the condensed consolidated balance sheet, offset by a corresponding amount recorded in deferred rent. In June 2015, the Company amended the lease for its corporate office in San Diego, California to increase the total leased space and occupy the entire building. The commencement of the amended lease was in January 2016 and increased monthly lease payments by approximately $13,000 . The Company has capitalized $822,000 of tenant improvements within fixed assets on the condensed consolidated balance sheet related to this additional space, and has recorded a corresponding increase to deferred rent. The Company's future minimum lease payments under all non-cancelable operating leases as of March 31, 2017 are as follows: Remainder of 2017 $ 1,364,000 2017 2,266,000 2019 2,682,000 2020 2,869,000 2021 2,950,000 Thereafter 13,548,000 Total $ 25,679,000 In the normal course of business, the Company is a party to a variety of agreements pursuant to which they may be obligated to indemnify the other party. It is not possible to predict the maximum potential amount of future payments under these types of agreements due to the conditional nature of our obligations and the unique facts and circumstances involved in each particular agreement. Historically, payments made by us under these types of agreements have not had a material effect on our business, consolidated results of operations or financial condition.

Collaborative Agreements

Collaborative Agreements	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Collaborative Agreements	Collaborative Agreements MedImmune On August 7, 2015, the Company entered into a license and collaboration agreement with MedImmune, the global biologics research and development arm of AstraZeneca. Under the agreement, MedImmune acquired exclusive rights to the Company's INO-3112 immunotherapy, which targets cancers caused by human papillomavirus (HPV) types 16 and 18. MedImmune made an upfront payment of $27.5 million to the Company in September 2015 and has agreed to make additional future development, regulatory and commercial event-based payments totaling up to $700 million . MedImmune will fund all development costs associated with INO-3112 immunotherapy. The Company is entitled to receive up to mid-single to double-digit tiered royalties on INO-3112 product sales. Within the broader collaboration, the Company and MedImunne will attempt to develop up to two additional DNA-based cancer vaccine products not included in the Company's current product pipeline, which MedImmune will have the exclusive rights to develop and commercialize. The Company expects that it will receive potential development, regulatory and commercialization event-based payments and will be eligible to receive royalties on worldwide net sales for these additional cancer vaccine products. The Company has assessed event-based payments under the authoritative guidance for research and development milestones and determined that none of the event-based payments represent a milestone under the milestone method of accounting. The Company identified the deliverables at the inception of the agreement. The Company has determined that the license to INO-3112, the license for the research collaboration products with related research and development services and the product development services for INO-3112 individually represent separate units of accounting because each deliverable has standalone basis. The Company considered the provisions of the multiple-element arrangement guidance in determining whether the deliverables outlined above have standalone basis and thus should be treated as separate units of accounting. The Company determined that the license for INO-3112, the license for the research collaboration products with related research and development services, and the product development services for INO-3112 have standalone basis and represent separate units of accounting because the rights conveyed permit MedImmune to perform all efforts necessary to complete development, commercialize and begin selling the product upon regulatory approval. In addition, MedImmune has the appropriate development, regulatory and commercial expertise with products similar to the product licensed under the agreement and has the ability to engage third parties to manufacture the product allowing MedImmune to realize the value of the license without receiving any of the remaining deliverables. MedImmune can also sublicense its license rights to third parties. Also, the Company determined that the product development services for INO-3112 represents an individual unit of accounting as MedImmune could perform such services and/or could acquire these on a separate basis. The best estimated selling prices for these units of accounting were determined based on market conditions, the terms of comparable collaborative agreements for similar technology in the pharmaceutical and biotechnology industry, the Company's pricing practices and pricing objectives and the nature of the research and development services to be provided. While market data and the cost-to-recreate method under the cost approach were considered throughout the valuation process, ultimately, the estimated selling prices of the licenses were determined utilizing two forms of the relief from royalty method under the income approach. The arrangement consideration was allocated to the deliverables based on the relative selling price method. The amount allocable to the delivered unit or units of accounting is limited to the amount that is considered fixed and determinable and is not contingent upon the delivery of additional items or meeting other specified performance conditions. Based on the results of the Company's analysis, the $27.5 million up-front payment was allocated as follows: $15.0 million to the product license to INO-3112 and $12.5 million for the license to the research collaboration products and related research and developments services. The amount allocated to the license for INO-3112 was recognized as revenue under collaborative research and development arrangements during the year ended December 31, 2015 as this was determined to be earned upon the granting of the license and delivery of the related knowledge and data. The remaining amount related to the research collaboration products and related research and development services is classified as short-term deferred revenue as of March 31, 2017 . The Company believes that no substantive value related to the research collaboration products license and research services has been transferred to MedImmune prior to their selection of the first research collaboration product since there is no economic benefit from the research unless such product candidate is selected. Furthermore, if MedImmune decides to not proceed with the selection of the product candidate, the research collaboration product license would be terminated. Therefore, the Company believes the license for the research collaboration products is not delivered until the research services are completed and the selection of the product candidate is made by MedImmune (i.e. exercise of an option). The Company has classified the amount allocated to this deliverable as short-term deferred revenue as it is expected that MedImmune will select a product candidate within the next three months. The Company will recognize revenues associated with the product development services for INO-3112 as revenues under collaborative arrangements as the related services are performed and according to the relative selling price method of the allocable arrangement consideration. During the three months ended March 31, 2017 and 2016, the Company recognized revenues of $306,000 and $390,000 from MedImmune, respectively. As of March 31, 2017 , the Company has a deferred revenue and accounts receivable balance of $13.8 million and $1.1 million , respectively, related to the Agreement. Roche In September 2013, the Company entered into a Collaborative, License, and Option Agreement (the “Agreement”) with Roche. The companies agreed to co-develop multi-antigen DNA immunotherapies targeting prostate cancer and hepatitis B. On November 14, 2014, Roche provided notice that they would be partially terminating the Agreement with respect to the development of the Company’s DNA immunotherapy targeting prostate cancer. The termination was effective in February 2015. All of Roche’s rights to the target, including the right to license the product to other parties, have been returned to the Company. On July 28, 2016, Roche provided notice that they would be discontinuing its Agreement with the Company and its development of INO-1800, the Company’s DNA immunotherapy against the hepatitis B virus. The termination was effective in October 2016. All of Roche’s rights to INO-1800, including the right to license the product to other parties, have been returned to the Company. In February 2017, the Company received full payment of $8.5 million from Roche for its past and future obligations associated with the termination of the Collaborative, License, and Option Agreement. The Company identified the deliverables at the inception of the agreement. The Company determined that the license to the targets, the option right to license additional vaccines, research and development services, manufacturing and drug supply, and participation in the joint steering committee individually represent separate units of accounting because each deliverable has standalone value. The amount allocable to the delivered unit or units of accounting using the best estimated selling price is limited to the amount that is considered fixed and determinable and is not contingent upon the delivery of additional items or meeting other specified performance conditions. Based on the results of the Company's analysis, the $10.0 million up-front payment was allocated as follows: $8.4 million to the license to the targets, $1.5 million to the option right and $155,000 to the joint steering committee obligation. The amounts allocated to the licenses for the targets was recognized as revenue in 2013 as these were determined to be earned upon the granting of the license and delivery of the related knowledge and data. The Company recognized revenues associated with research and development services and manufacturing and drug supply as revenues under collaborative arrangements as the related services were performed and according to the relative selling price method of the allocable arrangement consideration. Per the terms of the Roche termination agreement, $2.1 million of the termination payment received in February 2017 is subject to a clawback milestone if ninety patients do not complete treatment in the ongoing Phase 1 hepatitis B clinical trial. During the three months ended March 31, 2017 and 2016, the Company recognized revenues of $ 4.0 million and $1.4 million from Roche, respectively. As of March 31, 2017 , the Company has a deferred revenue and accounts receivable balance of $2.1 million and $0 , respectively, related to the Agreement. DARPA- Ebola In April 2015, the Company received a grant from the Defense Advanced Research Projects Agency ("DARPA") to lead a collaborative team to develop multiple treatment and prevention approaches against Ebola. The Inovio-led consortium is taking a multi-faceted approach to develop products to prevent and treat Ebola infection. The award covers pre-clinical development costs as well as good manufacturing practice manufacturing costs and the phase I clinical study costs. The funding period is over two years and covers a base award of $19.6 million and an option award of $24.6 million , which was exercised in September 2015. The development proposal includes a second option of $11.1 million to support additional product supply and clinical development activities. The options are contingent upon the successful completion of certain pre-clinical development milestones. During the three months ended March 31, 2017 and 2016, the Company recognized revenues of $5.0 million and $4.6 million , respectively, from DARPA related to the grant. As of March 31, 2017 , the Company has a deferred revenue and accounts receivable balance of $1.2 million and $8.5 million , respectively, related to the DARPA grant.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements of Inovio have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of March 31, 2017 and the condensed consolidated statements of operations, condensed consolidated statements of comprehensive loss and the condensed consolidated statements of cash flows for the three months ended March 31, 2017 and 2016, are unaudited, but include all adjustments (consisting of normal recurring adjustments) that the Company considers necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2017 shown herein are not necessarily indicative of the results that may be expected for the year ending December 31, 2017 , or for any other period. These financial statements, and notes thereto, should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2016 , included in the Company's Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 15, 2017. The balance sheet at December 31, 2016 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The Company has evaluated subsequent events after the balance sheet date of March 31, 2017 through the date it filed these unaudited condensed consolidated financial statements with the SEC. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy	The recent pronouncements below may have a significant effect on the Company's financial statements. Recent pronouncements that are not anticipated to have an impact on or are unrelated to the Company's financial condition, results of operations, or related disclosures are not discussed. Accounting Standards Update (“ASU”), No. 2016-09- In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation. The new guidance simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this standard were effective for the Company's annual year and first fiscal quarter beginning on January 1, 2017 with early adoption permitted. The Company has adopted this guidance as of January 1, 2017 using a modified retrospective transition method. As a result of the adoption of this standard, the Company elected to change its policy from estimating forfeitures to recognizing forfeitures when they occur and as a result recorded an adjustment of $312,000 to accumulated deficit with a corresponding offset to additional paid-in-capital at January 1, 2017. The Company also reversed a deferred tax asset related to the balance of unrecognized excess tax benefits of $1.1 million, with an offsetting adjustment to the valuation allowance. ASU, No. 2016-02- In February 2016, the FASB issued ASU No. 2016-02, Leases. Under the new guidance, lessees will be required to recognize the following for all leases (with the exception of short-term leases) at the commencement date: (a) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (b) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The ASU will be effective for the Company beginning January 1, 2019 with early adoption permitted. The Company is currently evaluating the impact of the application of this accounting standard update on its financial statements and related disclosures. ASU, No. 2014-09- In May 2014, the FASB amended the existing accounting standards for revenue recognition, which outlines a comprehensive revenue recognition model and supersedes most current revenue recognition guidance. The new standard requires a company to recognize revenue upon transfer of goods or services to a customer at an amount that reflects the expected consideration to be received in exchange for those goods or services. The amended guidance defines a five-step approach for recognizing revenue, which may require a company to use more judgment and make more estimates than under the current guidance. The amended guidance as currently issued will be effective for the Company starting in 2018. The new standard allows for two methods of adoption: (a) full retrospective adoption, meaning the standard is applied to all periods presented, or (b) modified retrospective adoption, meaning the cumulative effect of applying the new standard is recognized as an adjustment to the opening retained earnings balance. The Company currently plans on applying the modified retrospective method upon adoption in the first quarter of 2018. The Company is in the process of determining the effects the adoption will have on its financial statements and related disclosures.
Revenue Recognition	Revenue Recognition. The Company recognizes revenues when all four of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery of the products and/or services has occurred; (3) the selling price is fixed or determinable; and (4) collectability is reasonably assured. Grant revenue The Company receives non-refundable grants under available government programs. Government grants towards current expenditures are recorded as revenue when there is reasonable assurance that the Company has complied with all conditions necessary to receive the grants, collectability is reasonably assured, and as the expenditures are incurred. License fee and milestone revenue The Company has adopted a strategy of co-developing or licensing its gene delivery technology for specific genes or specific medical indications. Accordingly, the Company has entered into collaborative research and development agreements and has received funding for pre-clinical research and clinical trials. Agreements that contain multiple elements are analyzed to determine whether the deliverables within the agreement can be separated or whether they must be accounted for as a single unit of accounting in accordance with the Financial Accounting Standards Board's (“FASB”) Accounting Standards Update (“ASU”) No. 2009-13, Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements. Analyzing the arrangement to identify deliverables requires the use of judgment, and each deliverable may be an obligation to deliver services, a right or license to use an asset, or another performance obligation. The delivered item(s) were considered a separate unit of accounting if all of the following criteria were met: (1) the delivered item(s) has value to the customer on a standalone basis; (2) there is objective and reliable evidence of the fair value of the undelivered item(s); and (3) if the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item(s) is considered probable and substantially in our control. If these criteria were not met, the deliverable was combined with other deliverables in the arrangement and accounted for as a combined unit of accounting. Arrangement consideration is allocated at the inception of the agreement to all identified units of accounting based on their relative selling price. The relative selling price for each deliverable is determined using vendor specific objective evidence (“VSOE”), of selling price or third-party evidence of selling price if VSOE does not exist. If neither VSOE nor third-party evidence of selling price exists, we use our best estimate of the selling price for the deliverable. The amount of allocable arrangement consideration is limited to amounts that are fixed or determinable. The consideration received is allocated among the separate units of accounting, and the applicable revenue recognition criteria are applied to each of the separate units. Changes in the allocation of the sales price between delivered and undelivered elements can impact revenue recognition but do not change the total revenue recognized under any agreement. Upfront license fee payments are recognized upon delivery of the license if facts and circumstances dictate that the license has standalone value from the undelivered items, the relative selling price allocation of the license is equal to or exceeds the upfront license fee, persuasive evidence of an arrangement exists, our price to the collaborator is fixed or determinable, and collectability is reasonably assured. Upfront license fee payments are deferred if facts and circumstances dictate that the license does not have standalone value. The determination of the length of the period over which to defer revenue is subject to judgment and estimation and can have an impact on the amount of revenue recognized in a given period. The Company applies ASU No. 2010-17, Revenue Recognition (Topic 605): Milestone Method of Revenue Recognition (“Milestone Method”). Under the Milestone Method, the Company will recognize consideration that is contingent upon the achievement of a milestone in its entirety as revenue in the period in which the milestone is achieved only if the milestone is substantive in its entirety. A milestone is considered substantive when it meets all of the following criteria: 1. The consideration is commensurate with either the entity's performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting from the entity's performance to achieve the milestone, 2. The consideration relates solely to past performance, and 3. The consideration is reasonable relative to all of the deliverables and payment terms within the arrangement. A milestone is defined as an event (i) that can only be achieved based in whole or in part on either the entity's performance or on the occurrence of a specific outcome resulting from the entity's performance, (ii) for which there is substantive uncertainty at the date the arrangement is entered into that the event will be achieved and (iii) that would result in additional payments being due to the Company.
Business Combinations	Business Combinations. The cost of an acquired business is assigned to the tangible and identifiable intangible assets acquired and liabilities assumed on the basis of the estimated fair values at the date of acquisition. We assess fair value, which is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, using a variety of methods including, but not limited to, an income approach and a market approach such as the estimation of future cash flows of acquired business and current selling prices of similar assets. Fair value of the assets acquired and liabilities assumed, including intangible assets, are measured based on the assumptions and estimations with regards to the variable factors such as the amount and timing of future cash flows for the asset or liability being measured, appropriate risk-adjusted discount rates, nonperformance risk, or other factors that market participants would consider. Upon acquisition, we determine the estimated economic lives of the acquired intangible assets for amortization purposes, which are based on the underlying expected cash flows of such assets. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that is not individually identified and separately recognized. Actual results may vary from projected results and assumptions used in the fair value assessments.
Research and Development Expense	Research and Development Expenses. Since the Company's inception, most of its activities have consisted of research and development efforts related to developing electroporation technologies and DNA vaccines. Research and development expenses consist of expenses incurred in performing research and development activities including salaries and benefits, facilities and other overhead expenses, clinical trials, contract services and other outside expenses. Research and development expenses are charged to operations as they are incurred. These expenses result from the Company's independent research and development efforts as well as efforts associated with collaborations and licensing arrangements. The Company reviews and accrues clinical trials expense based on work performed, which relies on estimates of total costs incurred based on patient enrollment, completion of studies and other events. The Company follows this method since reasonably dependable estimates of the costs applicable to various stages of a research agreement or clinical trial can be made. Accrued clinical costs are subject to revisions as trials progress. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. Historically, revisions have not resulted in material changes to research and development expense; however a modification in the protocol of a clinical trial or cancellation of a trial could result in a charge to the Company's results of operations.

Investments (Tables)

Investments (Tables)	3 Months Ended
	Mar. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Summary of investments	The following is a summary of available-for-sale securities as of March 31, 2017 and December 31, 2016 : As of March 31, 2017 Contractual Maturity (in years) Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Mutual funds --- $ 41,735,855 $ 120,960 $ (222,538 ) $ 41,634,277 US corporate debt securities Less than 2 25,171,635 7,495 (58,206 ) 25,120,924 Investment in affiliated entity (PLS) --- — 3,027,549 — 3,027,549 Total investments $ 66,907,490 $ 3,156,004 $ (280,744 ) $ 69,782,750 As of December 31, 2016 Contractual Maturity (in years) Cost Gross Unrealized Gains Gross Unrealized Losses Fair Market Value Mutual funds --- $ 60,883,065 $ 94,374 $ (387,693 ) $ 60,589,746 US corporate debt securities Less than 2 25,098,122 6,853 (65,309 ) 25,039,666 Investment in affiliated entity (PLS) --- — 3,777,510 — 3,777,510 Total investments $ 85,981,187 $ 3,878,737 $ (453,002 ) $ 89,406,922

Marketable Securities and Fai23

Marketable Securities and Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value on a recurring basis	The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis, and are determined using the following inputs as of March 31, 2017 : Fair Value Measurements at March 31, 2017 Total Quoted Prices in Active Markets (Level 1) Significant Other Unobservable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market funds $ 2,189,825 $ 2,189,825 $ — $ — Mutual funds 41,634,277 — 41,634,277 — US corporate debt securities 25,120,924 — 25,120,924 — Investment in affiliated entities 17,470,797 17,470,797 — — Total Assets $ 86,415,823 $ 19,660,622 $ 66,755,201 $ — Liabilities: Common stock warrants $ 1,051,137 $ — $ — 1,051,137 Total Liabilities $ 1,051,137 $ — $ — $ 1,051,137 The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis, and are determined using the following inputs as of December 31, 2016 : Fair Value Measurements at December 31, 2016 Total Quoted Prices in Active Markets (Level 1) Significant Other Unobservable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Money market funds $ 10,300,813 $ 10,300,813 $ — $ — Mutual funds 60,589,746 — 60,589,746 — US corporate debt securities 25,039,666 — 25,039,666 — Investment in affiliated entities 19,829,575 19,829,575 — — Total Assets $ 115,759,800 $ 30,130,388 $ 85,629,412 $ — Liabilities: Common stock warrants $ 1,167,614 $ — $ — $ 1,167,614 Total Liabilities $ 1,167,614 $ — $ — $ 1,167,614
Assumptions used to estimate the fair values of the common stock warrants	The assumptions used to estimate the fair value of common stock warrants at March 31, 2017 are presented below: Risk-free interest rate 1.03% Expected volatility 57% Expected life in years 1.45 Dividend yield —
Changes in fair value of the financial liabilities	The following table presents the changes in fair value of the Company’s total Level 3 financial liabilities for the three months ended March 31, 2017 : Balance at January 1, 2017 $ 1,167,614 Decrease in fair value included in change in fair value of common stock warrants (116,477 ) Balance at March 31, 2017 $ 1,051,137

Business Combination (Tables)

Business Combination (Tables)	3 Months Ended
	Mar. 31, 2017
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The acquisition consideration was allocated to the estimated fair vales of the assets acquired as follows: Developed technology $ 3,800,000 Customer-related intangible 1,000,000 Trademarks 200,000 Covenants not-to-compete 100,000 Goodwill 400,000 Total purchase consideration $ 5,500,000

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of intangible assets by major asset class	The following sets forth the goodwill and intangible assets by major asset class: March 31, 2017 December 31, 2016 Useful Life (Yrs) Gross Accumulated Amortization Net Book Value Gross Accumulated Amortization Net Book Value Non-Amortizing: Goodwill(a) $ 10,513,371 $ — $ 10,513,371 $ 10,513,371 $ — $ 10,513,371 Amortizing: Patents 8 – 17 5,802,528 (5,636,192 ) 166,336 5,802,528 (5,618,854 ) 183,674 Licenses 8 – 17 1,323,761 (1,169,048 ) 154,713 1,323,761 (1,161,861 ) 161,900 CELLECTRA ® (b) 5 – 11 8,106,270 (6,931,798 ) 1,174,472 8,106,270 (6,825,028 ) 1,281,242 GHRH(b) 11 335,314 (248,185 ) 87,129 335,314 (240,264 ) 95,050 Bioject (c) 2 – 15 5,100,000 (773,055 ) 4,326,945 5,100,000 (562,222 ) 4,537,778 Other(d) 18 4,050,000 (2,737,500 ) 1,312,500 4,050,000 (2,681,250 ) 1,368,750 Total intangible assets 24,717,873 (17,495,778 ) 7,222,095 24,717,873 (17,089,479 ) 7,628,394 Total goodwill and intangible assets $ 35,231,244 $ (17,495,778 ) $ 17,735,466 $ 35,231,244 $ (17,089,479 ) $ 18,141,765 (a) Goodwill was recorded from the Inovio AS acquisition in January 2005, the acquisition of VGX in June 2009 and the acquisition of Bioject in April 2016 for $3.9 million , $6.2 million and $400,000 , respectively. (b) CELLECTRA ® and GHRH are developed technologies which were recorded from the acquisition of VGX. (c) Bioject intangible assets represent the fair value of developed technology and intellectual property which were recorded from the acquisition of Bioject. (d) Other intangible assets represent the fair value of acquired intellectual property from the Inovio AS acquisition.

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity Note [Abstract]
Summary of preferred stock authorized, issued and outstanding	The following is a summary of the Company's authorized and issued common and preferred stock as of March 31, 2017 and December 31, 2016 : Outstanding as of Authorized Issued March 31, December 31, 2016 Common Stock, par $0.001 600,000,000 74,627,013 74,627,013 74,062,370 Series C Preferred Stock, par $0.001 1,091 1,091 23 23
Summary of warrants outstanding	The following table summarizes the warrants outstanding as of March 31, 2017 and December 31, 2016: As of March 31, 2017 As of December 31, 2016 Issued in Connection With: Exercise Price Expiration Date Number of Warrants Common Stock Warrant Liability Number of Warrants Common Stock Warrant Liability March 2013 financing $ 3.17 September 12, 2018 284,091 $ 1,051,137 284,091 $ 1,167,614 Total 284,091 $ 1,051,137 284,091 $ 1,167,614

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following tables reconcile the components of the numerator and denominator included in the calculations of diluted loss per share: Three Months Ended March 31, 2017 2016 Numerator Net loss attributable to Inovio Pharmaceuticals, Inc. $ (23,085,907 ) $ (8,042,820 ) Reflect adjustment for decrease in fair value of warrant liability (116,477 ) — Numerator for use in diluted loss per share $ (23,202,384 ) $ (8,042,820 ) Denominator Weighted average number of common shares outstanding 74,152,609 72,230,411 Effect of dilutive potential common shares 148,275 — Denominator for use in diluted loss per share 74,300,884 72,230,411 Net loss per share, diluted $ (0.31 ) $ (0.11 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table summarizes potential common shares that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect for the three months ended March 31, 2017 and 2016: Common Stock Equivalents 2017 2016 Options to purchase common stock 7,841,669 7,135,624 Warrants to purchase common stock — 560,904 Restricted stock units 1,376,893 732,668 Convertible preferred stock 8,456 8,456 Total 9,227,018 8,437,652

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of weighted average assumptions	The weighted average assumptions used in the Black-Scholes model for employees and directors are presented below: Three Months Ended March 31, 2017 2016 Risk-free interest rate 2.24% 0.91% Expected volatility 73% 76% Expected life in years 6.0 5.0 Dividend yield — — Forfeiture rate — 7%

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	The Company's future minimum lease payments under all non-cancelable operating leases as of March 31, 2017 are as follows: Remainder of 2017 $ 1,364,000 2017 2,266,000 2019 2,682,000 2020 2,869,000 2021 2,950,000 Thereafter 13,548,000 Total $ 25,679,000

Principles of Consolidation (De

Principles of Consolidation (Details)	Mar. 31, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Noncontrolling interest, ownership percentage by noncontrolling owners	15.00%	15.00%

Impact of Recently Issued Acc31

Impact of Recently Issued Accounting Standards - Narrative (Details) - Accounting Standards Update 2016-09 [Member] $ in Thousands	Dec. 31, 2016USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reversal of deferred tax asset	$ 1,100
Retained Earnings [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect	$ 312

Investments (Details)

Investments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Summary of investments
Cost	$ 66,907,490	$ 85,981,187
Gross Unrealized Gains	3,156,004	3,878,737
Gross Unrealized Losses	(280,744)	(453,002)
Fair Market Value	69,782,750	89,406,922
Mutual funds [Member]
Summary of investments
Cost	41,735,855	60,883,065
Gross Unrealized Gains	120,960	94,374
Gross Unrealized Losses	(222,538)	(387,693)
Fair Market Value	41,634,277	60,589,746
US corporate debt securities [Member]
Summary of investments
Cost	25,171,635	25,098,122
Gross Unrealized Gains	7,495	6,853
Gross Unrealized Losses	(58,206)	(65,309)
Fair Market Value	25,120,924	25,039,666
Investment in affiliated entity (PLS) [Member]
Summary of investments
Cost	0	0
Gross Unrealized Gains	3,027,549	3,777,510
Gross Unrealized Losses	0	0
Fair Market Value	$ 3,027,549	$ 3,777,510
Maximum [Member] | US corporate debt securities [Member]
Summary of investments
Contractual maturity, less than	2 years

Investments (Details Textual)

Investments (Details Textual) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)investment
Investments, Debt and Equity Securities [Abstract]
Number of securities in gross unrealized loss position	36
Number of securities in gross unrealized loss position for longer than 12 months	6
Total unrealized loss | $	$ 18

Marketable Securities and Fai34

Marketable Securities and Fair Value Measurements (Details) - Fair Value, Measurements, Recurring [Member] - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	$ 86,415,823	$ 115,759,800
Liabilities, fair value	1,051,137	1,167,614
Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	19,660,622	30,130,388
Liabilities, fair value	0	0
Using Significant Other Unobservable Inputs (Level 2) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	66,755,201	85,629,412
Liabilities, fair value	0	0
Using Significant Unobservable Inputs (Level 3) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Liabilities, fair value	1,051,137	1,167,614
Money market funds [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	2,189,825	10,300,813
Money market funds [Member] | Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	2,189,825	10,300,813
Money market funds [Member] | Using Significant Other Unobservable Inputs (Level 2) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Money market funds [Member] | Using Significant Unobservable Inputs (Level 3) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Mutual funds [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	41,634,277	60,589,746
Mutual funds [Member] | Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Mutual funds [Member] | Using Significant Other Unobservable Inputs (Level 2) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	41,634,277	60,589,746
Mutual funds [Member] | Using Significant Unobservable Inputs (Level 3) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
US corporate debt securities [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	25,120,924	25,039,666
US corporate debt securities [Member] | Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
US corporate debt securities [Member] | Using Significant Other Unobservable Inputs (Level 2) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	25,120,924	25,039,666
US corporate debt securities [Member] | Using Significant Unobservable Inputs (Level 3) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Investment in affiliated entity [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	17,470,797	19,829,575
Investment in affiliated entity [Member] | Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	17,470,797	19,829,575
Investment in affiliated entity [Member] | Using Significant Other Unobservable Inputs (Level 2) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Investment in affiliated entity [Member] | Using Significant Unobservable Inputs (Level 3) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Assets, fair value	0	0
Common stock warrants [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Liabilities, fair value	1,051,137	1,167,614
Common stock warrants [Member] | Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Liabilities, fair value	0	0
Common stock warrants [Member] | Using Significant Other Unobservable Inputs (Level 2) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Liabilities, fair value	0	0
Common stock warrants [Member] | Using Significant Unobservable Inputs (Level 3) [Member]
Financial assets and liabilities that are measured at fair value on recurring basis
Liabilities, fair value	$ 1,051,137	$ 1,167,614

Marketable Securities and Fai35

Marketable Securities and Fair Value Measurements (Details 1)	3 Months Ended
	Mar. 31, 2017$ / shares
Fair Value Disclosures [Abstract]
Risk-free interest rate	1.03%
Expected volatility	57.00%
Expected life in years	1 year 5 months 12 days
Dividend yield	$ 0

Marketable Securities and Fai36

Marketable Securities and Fair Value Measurements (Details 3) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Decrease in fair value included in change in fair value of common stock warrants	$ (116,000)	$ 406,000
Using Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Decrease in fair value included in change in fair value of common stock warrants	(116,477)
Balance at March 31, 2017	$ 1,051,137

Marketable Securities and Fai37

Marketable Securities and Fair Value Measurements (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	Sep. 30, 2011	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Jul. 01, 2015	Mar. 31, 2012
Marketable Securities and Fair Value Measurements (Textual) [Abstract]
Carryover basis					$ 0
Common stock warrants		$ 1,051,137		$ 1,167,614
Increase/decrease in fair value included in change in fair value of common stock warrants		$ (116,000)	$ 406,000
Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Marketable Securities and Fair Value Measurements (Textual) [Abstract]
Number of shares held in an affiliated entity (shares)		1,644,155		1,644,155
Using Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Common Stock [Member]
Marketable Securities and Fair Value Measurements (Textual) [Abstract]
Investment owned (shares)		395,758
Using Significant Unobservable Inputs (Level 3) [Member]
Marketable Securities and Fair Value Measurements (Textual) [Abstract]
Common stock warrants				$ 1,167,614
Increase/decrease in fair value included in change in fair value of common stock warrants		$ (116,477)
Using Significant Unobservable Inputs (Level 3) [Member] | Second warrant [Member]
Marketable Securities and Fair Value Measurements (Textual) [Abstract]
Common stock purchase warrant (in shares)						150,000
Using Significant Unobservable Inputs (Level 3) [Member] | First warrant [Member]
Marketable Securities and Fair Value Measurements (Textual) [Abstract]
Common stock purchase warrant (in shares)	50,000
Exercise price of a five-year warrant ($ per share)	$ 24

Business Combination (Details)

Business Combination (Details) - USD ($)	Apr. 29, 2016	Mar. 31, 2017	Dec. 31, 2016	Apr. 30, 2016
Business Acquisition [Line Items]
Goodwill		$ 10,513,371	$ 10,513,371
Bioject [Member]
Business Acquisition [Line Items]
Equity consideration	$ 4,300,000
Cash payments	1,200,000
Goodwill	400,000			$ 400,000
Total purchase consideration	5,500,000
Bioject [Member] | Trademarks [Member]
Business Acquisition [Line Items]
Intangibles acquired	200,000
Bioject [Member] | Developed technology [Member]
Business Acquisition [Line Items]
Intangibles acquired	$ 3,800,000
Discount rate	14.00%
Useful life	15 years
Bioject [Member] | Customer-related intangible [Member]
Business Acquisition [Line Items]
Intangibles acquired	$ 1,000,000
Bioject [Member] | Covenants not-to-compete [Member]
Business Acquisition [Line Items]
Intangibles acquired	$ 100,000
Minimum [Member] | Bioject [Member]
Business Acquisition [Line Items]
Useful life	2 years
Maximum [Member] | Bioject [Member]
Business Acquisition [Line Items]
Useful life	5 years

Goodwill and Intangible Asset39

Goodwill and Intangible Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Apr. 30, 2016	Apr. 29, 2016	Jun. 30, 2009	Jan. 31, 2005
Non-Amortizing:
Goodwill, Gross	$ 10,513,371	$ 10,513,371
Goodwill, Net Book Value	10,513,371	10,513,371
Amortizing:
Intangible assets, Gross	24,717,873	24,717,873
Intangible assets, Accumulated Amortization	(17,495,778)	(17,089,479)
Intangible assets, Net Book Value	7,222,095	7,628,394
Total goodwill and intangible assets, Gross	35,231,244	35,231,244
Total goodwill and intangible assets, Net Book Value	17,735,466	18,141,765
Inovio AS [Member]
Non-Amortizing:
Goodwill, Net Book Value						$ 3,900,000
VGX [Member]
Non-Amortizing:
Goodwill, Net Book Value					$ 6,200,000
Bioject [Member]
Non-Amortizing:
Goodwill, Net Book Value			$ 400,000	$ 400,000
Patents [Member]
Amortizing:
Intangible assets, Gross	5,802,528	5,802,528
Intangible assets, Accumulated Amortization	(5,636,192)	(5,618,854)
Intangible assets, Net Book Value	$ 166,336	183,674
Patents [Member] | Minimum [Member]
Schedule of intangible assets by major asset class
Useful Life	8 years
Patents [Member] | Maximum [Member]
Schedule of intangible assets by major asset class
Useful Life	17 years
Licenses [Member]
Amortizing:
Intangible assets, Gross	$ 1,323,761	1,323,761
Intangible assets, Accumulated Amortization	(1,169,048)	(1,161,861)
Intangible assets, Net Book Value	$ 154,713	161,900
Licenses [Member] | Minimum [Member]
Schedule of intangible assets by major asset class
Useful Life	8 years
Licenses [Member] | Maximum [Member]
Schedule of intangible assets by major asset class
Useful Life	17 years
CELLECTRA [Member]
Amortizing:
Intangible assets, Gross	$ 8,106,270	8,106,270
Intangible assets, Accumulated Amortization	(6,931,798)	(6,825,028)
Intangible assets, Net Book Value	$ 1,174,472	1,281,242
CELLECTRA [Member] | Minimum [Member]
Schedule of intangible assets by major asset class
Useful Life	5 years
CELLECTRA [Member] | Maximum [Member]
Schedule of intangible assets by major asset class
Useful Life	11 years
GHRH [Member]
Schedule of intangible assets by major asset class
Useful Life	11 years
Amortizing:
Intangible assets, Gross	$ 335,314	335,314
Intangible assets, Accumulated Amortization	(248,185)	(240,264)
Intangible assets, Net Book Value	87,129	95,050
Bioject [Member]
Amortizing:
Intangible assets, Gross	5,100,000	5,100,000
Intangible assets, Accumulated Amortization	(773,055)	(562,222)
Intangible assets, Net Book Value	$ 4,326,945	4,537,778
Bioject [Member] | Minimum [Member]
Schedule of intangible assets by major asset class
Useful Life	2 years
Bioject [Member] | Maximum [Member]
Schedule of intangible assets by major asset class
Useful Life	15 years
Other [Member]
Schedule of intangible assets by major asset class
Useful Life	18 years
Amortizing:
Intangible assets, Gross	$ 4,050,000	4,050,000
Intangible assets, Accumulated Amortization	(2,737,500)	(2,681,250)
Intangible assets, Net Book Value	$ 1,312,500	$ 1,368,750

Goodwill and Intangible Asset40

Goodwill and Intangible Assets (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Goodwill and Intangible Assets (Textual) [Abstract]
Aggregate amortization expense on intangible assets	$ 406,299	$ 209,542
Estimated aggregate amortization expense for remainder of 2017	1,200,000
Estimated aggregate amortization expense for 2018	1,200,000
Estimated aggregate amortization expense for 2019	1,100,000
Estimated aggregate amortization expense for 2020	547,000
Estimated aggregate amortization expense for 2021	520,000
Estimated aggregate amortization expense for 2022 and the years after	$ 2,600,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Summary of common and preferred stock authorized, issued and outstanding
Common stock, shares authorized	600,000,000
Common stock, shares, issued	74,627,013
Common stock, shares, outstanding	74,627,013	74,062,370
Common stock, par value (Dollars per share)	$ 0.001	$ 0.001
Series C Preferred Stock [Member]
Summary of common and preferred stock authorized, issued and outstanding
Preferred Stock, par value (Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,091
Preferred stock, shares issued	1,091
Preferred stock, shares outstanding	23	23

Stockholders' Equity (Details 1

Stockholders' Equity (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Summary of warrants outstanding
Number of Warrants	284,091	284,091
Common Stock Warrant Liability	$ 1,051,137	$ 1,167,614
March 2013 Financing [Member]
Summary of warrants outstanding
Exercise Price ($ per share)	$ 3.17
Expiration Date	Sep. 12, 2018
Number of Warrants	284,091	284,091
Common Stock Warrant Liability	$ 1,051,137	$ 1,167,614

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual)	May 08, 2015shares	May 22, 2014shares	May 14, 2010shares	Jun. 30, 2016USD ($)	Mar. 31, 2017planshares	Dec. 31, 2016USD ($)$ / sharesshares	May 13, 2016shares
Stockholders' Equity (Textual) [Abstract]
Maximum authorized amount | $				$ 50,000,000
Agent fee				2.00%
Stock issued during period (shares)						658,748
Offering price ($ per share) | $ / shares						$ 9.75
Proceeds | $						$ 6,300,000
Number of plans | plan					1
Award vesting period					3 years
Maximum contractual term					10 years
VGX Equity Compensation Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options outstanding (shares)					386,460
2016 Incentive Plan
Stockholders' Equity (Textual) [Abstract]
Number of potential shares authorized for issuance under share based compensation plan (shares)							2,000,000
Number of shares of unvested restricted stock units and options outstanding (shares)					801,398
Common stock, other shares, outstanding (shares)					907,039
Number of shares authorized (shares)					6,000,000		6,000,000
Number of shares available for grant (shares)					4,291,563
Stock and Cash Based Incentive Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Number of potential shares authorized for issuance under share based compensation plan (shares)			513,833
Number of additional shares authorized (shares)	2,000,000	1,250,000	500,000
Number of shares of unvested restricted stock units (shares)					575,495
Common stock, other shares, outstanding (shares)					6,543,170
Amended 2000 Stock Option Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options outstanding (shares)					5,000

Net Loss Per Share (Details)

Net Loss Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss attributable to Inovio Pharmaceuticals, Inc.	$ (23,085,907)	$ (8,042,820)
Reflect adjustment for decrease in fair value of warrant liability	(116,477)	0
Numerator for use in diluted loss per share	$ (23,202,384)	$ (8,042,820)
Weighted average number of common shares outstanding (shares)	74,152,609	72,230,411
Effect of dilutive potential common shares (shares)	148,275	0
Denominator for use in diluted loss per share (shares)	74,300,884	72,230,411
Net loss per share, diluted ($ per share)	$ (0.31)	$ (0.11)
Antidilutive securities excluded (shares)	9,227,018	8,437,652
Options to purchase commons stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (shares)	7,841,669	7,135,624
Warrants to purchase common stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (shares)	0	560,904
Restricted stock units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (shares)	1,376,893	732,668
Convertible preferred stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (shares)	8,456	8,456

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 5,372,797	$ 3,057,312
Total unrecognized compensation cost related to unvested stock options	$ 9,500,000
Period over which total unrecognized compensation cost related to unvested stock options will be recognized	2 years 3 months
Weighted average grant date fair value ($ per share)	$ 4.38	$ 4.29
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost related to unvested stock options	$ 8,400,000
Period over which total unrecognized compensation cost related to unvested stock options will be recognized	2 years 6 months
Weighted average grant date fair value ($ per share) for restricted stock units	$ 6.68	$ 7.02
Employees and Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 5,200,000	$ 3,000,000
Employees and Directors [Member] | Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	2.24%	0.91%
Expected volatility	73.00%	76.00%
Expected life in years	6 years	5 years
Dividend yield	0.00%	0.00%
Forfeiture rate	0.00%	7.00%
Non Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 131,000	$ 197,000
Research and Development Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	2,200,000	1,700,000
General and Administrative Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 3,000,000	$ 1,300,000
Retained Earnings [Member] | Accounting Standards Update 2016-09 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cumulative effect			$ 312,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	May 26, 2016	Mar. 16, 2016	Oct. 07, 2013	Mar. 24, 2010	Dec. 31, 2016	Sep. 30, 2016	Jan. 31, 2016	May 31, 2015	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	May 31, 2016	May 31, 2014
Related-Party Transactions (Textual) [Abstract]
Long-term other assets					$ 2,113,147				$ 1,525,154		$ 2,113,147
Subsidiary ownership percentage by parent													85.00%
Receivable from sale of intangible assets												$ 2,000,000
Future payments to be received from sale of intangible assets								$ 1,000,000
Ownership of investment								16.80%
Distributed											1,000,000
Carrying value of investment													$ 0
Investment in affiliated entity - PLS					3,777,510				$ 3,027,549		3,777,510
Available-for-sale Securities [Member]
Related-Party Transactions (Textual) [Abstract]
Investment owned (shares)									395,758			395,758
Available-for-sale Securities [Member] | VGX International [Member]
Related-Party Transactions (Textual) [Abstract]
Investment owned (shares)								465,364
GeneOne Life Sciences [Member]
Related-Party Transactions (Textual) [Abstract]
Milestone-based ownership target	35.00%						35.00%
Term			20 years
Payment received for license granted				$ 3,000,000
Deferred revenue from affiliated entity				$ 3,000,000
Period over which deferred revenue from affiliated entity will be recognized in years				8 years
Revenue from related parties									$ 167,000	$ 113,000
Operating expenses related to affiliated entity									428,000	212,000
Accounts receivable balance					441,000				495,000		441,000
Accounts payable and accrued liability					379,000				41,000		379,000
Long-term other assets					571,000				$ 494,000		571,000
OncoSec [Member] | First warrant [Member]
Related-Party Transactions (Textual) [Abstract]
Common stock purchase warrant (in shares)						50,000
Exercise price of a five-year warrant ($ per share)						$ 24
OncoSec [Member] | Second warrant [Member]
Related-Party Transactions (Textual) [Abstract]
Common stock purchase warrant (in shares)									150,000
Exercise price of a five-year warrant ($ per share)									$ 20
Director [Member]
Related-Party Transactions (Textual) [Abstract]
Term		5 years
Revenue from related parties									$ 614,000	0
Operating expenses related to affiliated entity									543,000	$ 0
Expenses to reimburse		$ 3,100,000
Award					6,100,000
Accounts receivable					152,000				516,000		152,000
Accounts payable/accrued liabilities					$ 671,000				$ 483,000		671,000
Noncontrolling Interest [Member]
Related-Party Transactions (Textual) [Abstract]
Distributed											$ 150,000

Commitments and Contingencies47

Commitments and Contingencies (Details Textual) ft² in Thousands	1 Months Ended
	Oct. 31, 2016USD ($)ft²	Jul. 31, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2014USD ($)	Mar. 31, 2017USD ($)
Loss Contingencies [Line Items]
Tenant improvements					$ 933,000
Plymouth Meeting, Pennsylvania [Member]
Loss Contingencies [Line Items]
Initial lease term				11 years 6 months
Security deposit				$ 49,000
Increase to monthly payment		$ 16,000
San Diego, California [Member]
Loss Contingencies [Line Items]
Area leased (in square feet) | ft²	51
Initial lease term	10 years
Adjustable rent period	2 years
Security deposit	$ 95,000
Tenant improvements					1,500,000
Minimum [Member] | Plymouth Meeting, Pennsylvania [Member]
Loss Contingencies [Line Items]
Monthly payments under the lease				0
Minimum [Member] | San Diego, California [Member]
Loss Contingencies [Line Items]
Monthly payments under the lease	0
Minimum [Member] | San Diego Office [Member]
Loss Contingencies [Line Items]
Tenant improvements					$ 822,000
Increase to monthly payment			$ 13,000
Maximum [Member] | Plymouth Meeting, Pennsylvania [Member]
Loss Contingencies [Line Items]
Monthly payments under the lease				$ 58,000
Maximum [Member] | San Diego, California [Member]
Loss Contingencies [Line Items]
Monthly payments under the lease	$ 95,000

Commitments and Contingencies48

Commitments and Contingencies (Details)	Mar. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2017	$ 1,364,000
2,018	2,266,000
2,019	2,682,000
2,020	2,869,000
2,021	2,950,000
Thereafter	13,548,000
Total	$ 25,679,000

Collaborative Agreements (Detai

Collaborative Agreements (Details)	Aug. 07, 2015USD ($)product	Feb. 28, 2017USD ($)patient	Apr. 30, 2015USD ($)	Sep. 30, 2013USD ($)	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)
Roche [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Full payment		$ 8,500,000
Clawback portion		$ 2,100,000
Number of patients threshold | patient		90
Collaborative Arrangement, Product [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payment received				$ 10,000,000
Collaborative Arrangement, Product [Member] | INO-3112 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenue recognized	$ 15,000,000
Collaborative Arrangement, Product [Member] | License To Research Collaboration Products [Member] | Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions	12,500,000
Collaborative Arrangement, Product [Member] | INO 5150 [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Revenue recognized				8,400,000
Collaborative Arrangement, Product [Member] | Option Right [Member] | Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions				1,500,000
Collaborative Arrangement, Product [Member] | Joint Steering Committee Obligation [Member] | Nonsoftware License Arrangement [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue, additions				$ 155,000
Collaborative Arrangement, Product [Member] | MedImmune [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Upfront payment received	27,500,000
Anticipated development and regulatory event based payment receivable milestones	$ 700,000,000
Number of additional products to be developed | product	2
Revenue under collaborative research and development arrangements					$ 306,000	$ 390,000
Deferred revenue					13,800,000
Accounts receivable					1,100,000
Collaborative Arrangement, Product [Member] | Hoffman-La Roche [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue					2,100,000
Accounts receivable					0
Previously deferred revenue recognized					4,000,000	1,400,000
Collaborative Arrangement, Product [Member] | Defense Advanced Research Projects Agency (DARPA) [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deferred revenue					1,200,000
Accounts receivable					8,500,000
Previously deferred revenue recognized					$ 5,000,000	$ 4,600,000
Term			2 years
Base award			$ 19,600,000
Option award			24,600,000
Second option award			$ 11,100,000