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REVENUE RECOGNITION AND RELATED ALLOWANCES (Tables)
 9 Months Ended
Sep. 30, 2016
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 months ended September 30, 2015 and 2016, 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, 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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2015
 
$
11,381
 
$
4,631
 
$
2,648
 
$
1,653
 
$
674
 
Accruals/Adjustments
 
 
74,373
 
 
8,013
 
 
5,840
 
 
8,559
 
 
3,743
 
Credits Taken Against Reserve
 
 
(67,449)
 
 
(6,193)
 
 
(4,389)
 
 
(7,225)
 
 
(3,023)
 
Balance at September 30, 2016
 
$
18,305
 
$
6,451
 
$
4,099
 
$
2,987
 
$
1,394