Revenue from Contracts with Customers (Tables)

3 Months Ended

Mar. 31, 2022

Revenue from Contracts with Customers

Summary of product revenue provision and allowance

					Trade
	Rebates and		Product		Allowances and
	Incentives (1)		Returns (2)		Chargebacks (3)
Balance at December 31, 2021	$	142,379	$	54,617	$	13,226
Acquired from BDSI		34,158		18,187		7,575
Provision related to current period sales		95,413		7,072		22,612
Changes in estimate related to prior period sales		(514)		—		(37)
Credits/payments made		(118,937)		(4,899)		(22,001)
Balance at March 31, 2022	$	152,499	$	74,977	$	21,375

					Trade
	Rebates and		Product		Allowances and
	Incentives (1)		Returns (2)		Chargebacks (3)
Balance at December 31, 2020	$	132,775	$	23,779	$	19,055
Provision related to current period sales		86,716		3,730		21,002
Changes in estimate related to prior period sales		(441)		—		—
Credits/payments made		(75,442)		(14,964)		(23,853)
Balance at March 31, 2021	$	143,608	$	12,545	$	16,204

(1) Provisions for rebates and incentives includes managed care rebates, government rebates and co-pay program incentives. Provisions for rebates and incentives are deducted from gross revenues at the time revenues are recognized and are included in accrued rebates, returns and discounts in the Company’s Consolidated Balance Sheets.

(2) Provisions for product returns are deducted from gross revenues at the time revenues are recognized and are included in accrued rebates, returns and discounts in the Company’s Consolidated Balance Sheets.

(3) Provisions for trade allowances and chargebacks include fees for distribution service fees, prompt pay discounts, and chargebacks. Trade allowances and chargebacks are deducted from gross revenue at the time revenues are recognized and are recorded as a reduction to accounts receivable in the Company’s Consolidated Balance Sheets.

Schedule of disaggregation of revenue

	Three Months Ended March 31,
	2022		2021
Xtampza ER	$	31,518	$	35,409
Nucynta IR		29,335		30,526
Nucynta ER		19,263		21,786
Belbuca		3,310		—
Symproic		300		—
Elyxyb		25		—
Total product revenues, net	$	83,751	$	87,721