Revenue from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 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		38,074		18,187		7,575
Provision related to current period sales		233,089		16,675		59,211
Changes in estimate related to prior period sales		(481)		—		(37)
Credits/payments made		(244,356)		(11,465)		(52,939)
Balance at June 30, 2022	$	168,705	$	78,014	$	27,036

					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		179,571		7,491		42,059
Changes in estimate related to prior period sales		(441)		—		—
Credits/payments made		(178,508)		(21,443)		(33,764)
Balance at June 30, 2021	$	133,397	$	9,827	$	27,350

(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 June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Belbuca	$	42,301	$	—	$	45,611	$	—
Xtampza ER		33,190		33,023		64,708		68,432
Nucynta IR		26,554		29,241		55,889		59,767
Nucynta ER		17,077		20,678		36,340		42,464
Symproic		3,860		—		4,160		—
Elyxyb		109		—		134		—
Other		458		—		458		—
Total product revenues, net	$	123,549	$	82,942	$	207,300	$	170,663