SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2018

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

(in thousands)


		Balance		Additions
		at		charged to		Deductions		Balance
		beginning		costs and		and		at end of
		of period		expenses		Payments		period
For the year ended December 31, 2018
Allowance for chargebacks	(1)	$	816	$	8,565	$	(8,067)	$	1,314
Allowance for cash discounts	(1)		337		3,519		(3,305)		551
Sales offers	(2)		7,168		71,303		(67,183)		11,288
Reserve for wholesaler fees	(2)		2,345		17,414		(15,510)		4,249
Reserve for returns	(2)		2,711		3,803		(1,357)		5,157
Rebates	(2)		4,008		18,746		(14,991)		7,763

For the year ended December 31, 2017
Allowance for chargebacks	(1)	$	779	$	10,146	$	(10,109)	$	816
Allowance for cash discounts	(1)		171		1,814		(1,648)		337
Sales offers	(2)		2,070		30,978		(25,880)		7,168
Reserve for wholesaler fees	(2)		509		8,244		(6,408)		2,345
Reserve for returns	(2)		1,157		1,792		(238)		2,711
Rebates	(2)		544		7,837		(4,373)		4,008

For the year ended December 31, 2016
Allowance for chargebacks	(1)		940		10,504		(10,665)		779
Allowance for cash discounts	(1)		99		772		(700)		171
Sales offers	(2)		—		5,816		(3,746)		2,070
Reserve for wholesaler fees	(2)		361		2,838		(2,690)		509
Reserve for returns	(2)		429		764		(36)		1,157
Rebates	(2)		110		519		(85)		544

(1)

Shown as a reduction of accounts receivable and gross sales as indicated in column heading.

(2)

Shown as accrued expenses and a reduction of gross sales.