SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2019

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, 2019
Allowance for chargebacks	(1)	$	1,314	$	12,135	$	(9,299)	$	4,150
Allowance for cash discounts	(1)		551		3,801		(3,654)		698
Savings offers	(2)		11,288		69,540		(64,038)		16,790
Reserve for wholesaler fees	(2)		4,249		17,225		(16,460)		5,014
Reserve for returns	(2)		5,157		3,299		(3,334)		5,122
Rebates	(2)		7,763		17,355		(19,009)		6,109

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
Savings 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
Savings 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

(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.