XML 21 R19.htm IDEA: XBRL DOCUMENT v3.19.3
ACCUMULATED OTHER COMPREHENSIVE INCOME
 9 Months Ended
Sep. 30, 2019
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME ACCUMULATED OTHER COMPREHENSIVE INCOME
The following table summarizes amounts reclassified out of AOCI and their effect on the Company’s Condensed Consolidated Statements of Comprehensive Income (Loss) for the three and nine months ended September 30, 2019 and 2018. 
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
Condensed Consolidated
Statement of Comprehensive Income (Loss)
Classification
 
2019
 
2018
 
2019
 
2018
 
Gains (losses) on cash flow hedges:
 
 
 
 
 
 
 
 
 
Forward contracts
$
6,196

 
$
5,025

 
$
11,171

 
$
(6,683
)
 
Net product revenues
Forward contracts
(1,388
)
 
498

 
(1,885
)
 
3,762

 
Operating expenses
Total gain (loss) on cash flow hedges
$
4,808

 
$
5,523

 
$
9,286

 
$
(2,921
)
 
 

The following tables summarize changes in the accumulated balances for each component of AOCI, including current period other comprehensive income (loss) and reclassifications out of AOCI for the three and nine months ended September 30, 2019 and 2018.
 
Three Months Ended September 30, 2019
 
Unrealized Gains
(Losses) on Cash
Flow Hedges
 
Unrealized Gains
(Losses) on
Available for-Sale
Debt Securities
 
Other
 
Total
AOCI balance at June 30, 2019
$
14,181

 
$
3,271

 
$
(13
)
 
$
17,439

Other comprehensive income (loss) before
     reclassifications
23,973

 
522

 
(3
)
 
24,492

Less: net gain (loss) reclassified from AOCI
4,808

 
—

 
—

 
4,808

Tax effect
—

 
(120
)
 
—

 
(120
)
Net current-period other comprehensive income (loss)
19,165

 
402

 
(3
)
 
19,564

AOCI balance at September 30, 2019
$
33,346

 
$
3,673

 
$
(16
)
 
$
37,003


 
Nine Months Ended September 30, 2019
 
Unrealized Gains
(Losses) on Cash
Flow Hedges
 
Unrealized Gains
(Losses) on
Available for-Sale
Debt Securities
 
Other
 
Total
AOCI balance at December 31, 2018
$
7,201

 
$
(1,917
)
 
$
(13
)
 
$
5,271

Other comprehensive income (loss) before
     reclassifications
35,431

 
7,256

 
(3
)
 
42,684

Less: gain (loss) reclassified from AOCI
9,286

 
—

 
—

 
9,286

Tax effect
—

 
(1,666
)
 
—

 
(1,666
)
Net current-period other comprehensive income (loss)
26,145

 
5,590

 
(3
)
 
31,732

AOCI balance at September 30, 2019
$
33,346

 
$
3,673

 
$
(16
)
 
$
37,003


 
Three Months Ended September 30, 2018
 
Unrealized Gains
(Losses) on Cash
Flow Hedges
 
Unrealized Gains
(Losses) on
Available for-Sale
Debt Securities
 
Other
 
Total
AOCI balance at June 30, 2018
$
2,568

 
$
(3,686
)
 
$
(11
)
 
$
(1,129
)
Other comprehensive income (loss) before
     reclassifications
3,355

 
1,475

 
—

 
4,830

Less: gain (loss) reclassified from AOCI
5,523

 
—

 
—

 
5,523

Tax effect
—

 
(338
)
 
—

 
(338
)
Net current-period other comprehensive income (loss)
(2,168
)
 
1,137

 
—

 
(1,031
)
AOCI balance at September 30, 2018
$
400

 
$
(2,549
)
 
$
(11
)
 
$
(2,160
)



 
Nine Months Ended September 30, 2018
 
Unrealized Gains
(Losses) on Cash
Flow Hedges
 
Unrealized Gains
(Losses) on
Available for-Sale
Debt Securities
 
Other
 
Total
AOCI balance at December 31, 2017
$
(20,232
)
 
$
(2,722
)
 
$
(7
)
 
$
(22,961
)
Impact of change in accounting principle
—

 
(586
)
 
—

 
(586
)
AOCI balance at January 1, 2018
$
(20,232
)
 
$
(3,308
)
 
$
(7
)
 
$
(23,547
)
Other comprehensive income (loss) before
     reclassifications
17,711

 
985

 
(4
)
 
18,692

Less: gain (loss) reclassified from AOCI
(2,921
)
 
—

 
—

 
(2,921
)
Tax effect
—

 
(226
)
 
—

 
(226
)
Net current-period other comprehensive income (loss)
20,632

 
759

 
(4
)
 
21,387

AOCI balance at September 30, 2018
$
400

 
$
(2,549
)
 
$
(11
)
 
$
(2,160
)