XML 67 R20.htm IDEA: XBRL DOCUMENT v3.3.0.814
REVENUE RECOGNITION AND RELATED ALLOWANCES (Tables)
9 Months Ended
Sep. 30, 2015
Revenue Recognition [Abstract]  
Schedule of Valuation and Qualifying Accounts Disclosure
The following table summarizes activity in the consolidated balance sheets for accruals and allowances for the nine-month periods ended September 30, 2015 and 2014, respectively:
 
(in thousands)
 
Accruals for Chargebacks, Rebates, Returns and Other Allowances
 
 
 
 
 
 
 
 
 
 
 
 
Administrative
 
Prompt
 
 
 
 
 
 
Medicaid
 
 
 
 
Fees and Other
 
Payment
 
 
 
Chargebacks
 
Rebates
 
Returns
 
Rebates
 
Discounts
 
Balance at December 31, 2013
 
$
4,076
 
$
253
 
$
736
 
$
735
 
$
332
 
Accruals/Adjustments
 
 
27,431
 
 
1,434
 
 
996
 
 
3,690
 
 
1,243
 
Credits Taken Against Reserve
 
 
(24,722)
 
 
(411)
 
 
(554)
 
 
(3,394)
 
 
(1,152)
 
Balance at September 30, 2014
 
$
6,785
 
$
1,276
 
$
1,178
 
$
1,031
 
$
423
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2014
 
$
6,865
 
$
2,264
 
$
1,445
 
$
1,487
 
$
471
 
Accruals/Adjustments
 
 
34,516
 
 
4,785
 
 
1,402
 
 
4,187
 
 
1,942
 
Credits Taken Against Reserve
 
 
(32,973)
 
 
(2,621)
 
 
(958)
 
 
(4,570)
 
 
(1,813)
 
Balance at September 30, 2015
 
$
8,408
 
$
4,428
 
$
1,889
 
$
1,104
 
$
600