COMPREHENSIVE INCOME (LOSS) (Tables)

12 Months Ended

Dec. 31, 2019

Amounts Reclassified out of Accumulated Other Comprehensive Income

The following table summarizes amounts reclassified out of AOCI and their effect on the Company’s Consolidated Statements of Operations for the years ended December 31, 2019, 2018 and 2017.


	Years Ended December 31,
Details about AOCI Components	2019		2018		2017		Consolidated Statement of Operations Classification
Gains (losses) on cash flow hedges:
Forward contracts	$	17,672	$	(6,005)	$	(5,377)	Net product revenues
Forward contracts	(1,819)		3,958		264		Operating expenses
Total gain (loss) on cash flow hedges	15,853		(2,047)		(5,113)
Gain on sale of available-for-sale debt securities	—		—		3,252		Other income, net
Income tax effect of the above	—		—		(1,191)		Provision for (benefit from) income taxes
Total gain on available-for-sale debt securities	—		—		2,061
	$	15,853	$	(2,047)	$	(3,052)	Net loss

Summary of Changes in Accumulated Balances of AOCI Including Current Period Other Comprehensive Income (Loss) and Reclassifications Out of AOCI

The following table summarizes changes in the accumulated balances for each component of AOCI, including current period other comprehensive income (loss) and reclassifications out of AOCI, for the periods presented.


	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 ⁽¹⁾	—		(586)		—		(586)
AOCI balance at January 1, 2018	(20,232)		(3,308)		(7)		(23,547)
Other comprehensive income (loss) before reclassifications	25,386		1,804		(6)		27,184
Less: gain (loss) reclassified from AOCI	(2,047)		—		—		(2,047)
Tax effect	—		(413)		—		(413)
Net current-period other comprehensive income (loss)	27,433		1,391		(6)		28,818
AOCI balance at December 31, 2018	7,201		(1,917)		(13)		5,271
Other comprehensive income (loss) before reclassifications	25,266		7,122		(2)		32,386
Less: gain (loss) reclassified from AOCI	15,853		—		—		15,853
Tax effect	—		(1,640)		—		(1,640)
Net current-period other comprehensive income (loss)	9,413		5,482		(2)		14,893
AOCI balance at December 31, 2019	$	16,614	$	3,565	$	(15)	$	20,164

(1)The amount represents the reclassification from AOCI to Accumulated Deficit due to the adoption of ASU 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (ASU 2018-02) in the first quarter of 2018.