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REVENUE RECOGNITION AND RELATED ALLOWANCES (Tables)
 9 Months Ended
Sep. 30, 2017
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, 2017 and 2016, respectively:
 
 
 
Accruals for Chargebacks, Rebates, Returns, and Other Allowances
 
(in thousands)
 
Chargebacks
 
Government 
Rebates
 
Returns
 
Administrative 
Fees and Other
Rebates
 
Prompt
 Payment 
Discounts
 
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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2016
 
$
26,785
 
$
5,891
 
$
5,756
 
$
3,550
 
$
1,554
 
Accruals/Adjustments
 
 
133,849
 
 
7,807
 
 
8,949
 
 
16,840
 
 
5,960
 
Credits Taken Against Reserve
 
 
(134,412)
 
 
(7,943)
 
 
(6,388)
 
 
(15,448)
 
 
(5,617)
 
Balance at September 30, 2017
 
$
26,222
 
$
5,755
 
$
8,317
 
$
4,942
 
$
1,897