ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Jun. 30, 2020

Summary of Amounts Reclassified out of 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 six months ended June 30, 2020 and 2019.


	Condensed Consolidated Statement of Comprehensive Income (Loss) Classification	Three Months Ended June 30,									Six Months Ended June 30,
				2020			2019			2020			2019
Gains (losses) on cash flow hedges:
Forward contracts	Net product revenues	$	8,279		$	4,280		$	14,608		$	4,975
Forward contracts	Operating expenses	(1,786)			(768)			(3,459)			(497)
Total gain (loss) on cash flow hedges		$	6,493		$	3,512		$	11,149		$	4,478

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

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 six months ended June 30, 2020 and 2019.


	Three Months Ended June 30, 2020
	Unrealized Gains (Losses) on Cash Flow Hedges		Unrealized Gains (Losses) on Available for-Sale Debt Securities		Other		Total
AOCI balance at March 31, 2020	$	31,588	$	2,539	$	—	$	34,127
Other comprehensive income (loss) before reclassifications	(2,132)		5,914		—		3,782
Less: net gain (loss) reclassified from AOCI	6,493		—		—		6,493
Tax effect	—		(1,366)		—		(1,366)
Net current-period other comprehensive income (loss)	(8,625)		4,548		—		(4,077)
AOCI balance at June 30, 2020	$	22,963	$	7,087	$	—	$	30,050


	Three Months Ended June 30, 2019
	Unrealized Gains (Losses) on Cash Flow Hedges		Unrealized Gains (Losses) on Available for-Sale Debt Securities		Other		Total
AOCI balance at March 31, 2019	$	19,060	$	748	$	(14)	$	19,794
Other comprehensive income (loss) before reclassifications	(1,367)		3,279		1		1,913
Less: gain (loss) reclassified from AOCI	3,512		—		—		3,512
Tax effect	—		(756)		—		(756)
Net current-period other comprehensive income (loss)	(4,879)		2,523		1		(2,355)
AOCI balance at June 30, 2019	$	14,181	$	3,271	$	(13)	$	17,439


	Six Months Ended June 30, 2020
	Unrealized Gains (Losses) on Cash Flow Hedges		Unrealized Gains (Losses) on Available for-Sale Debt Securities		Other		Total
AOCI balance at December 31, 2019	$	16,614	$	3,565	$	(15)	$	20,164
Other comprehensive income (loss) before reclassifications	17,498		4,580		15		22,093
Less: gain (loss) reclassified from AOCI	11,149				—		11,149
Tax effect	—		(1,058)		—		(1,058)
Net current-period other comprehensive income (loss)	6,349		3,522		15		9,886
AOCI balance at June 30, 2020	$	22,963	$	7,087	$	—	$	30,050


	Six Months Ended June 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	11,458		6,734		—		18,192
Less: gain (loss) reclassified from AOCI	4,478		—		—		4,478
Tax effect	—		(1,546)		—		(1,546)
Net current-period other comprehensive income (loss)	6,980		5,188		—		12,168
AOCI balance at June 30, 2019	$	14,181	$	3,271	$	(13)	$	17,439