Accrued Trade Discounts and Rebates (Tables)

3 Months Ended

Mar. 31, 2020

Valuation And Qualifying Accounts Disclosure [Line Items]

Schedule of Accrued Liabilities / Expenses

Accrued expenses as of March 31, 2020 and December 31, 2019 consisted of the following (in thousands):

	March 31, 2020		December 31, 2019
Payroll-related expenses	$	55,865	$	84,516
Allowances for returns		49,118		45,082
Consulting and professional services		35,801		32,423
Accrued royalties		20,557		19,985
Pricing review liability		11,661		9,831
Accrued interest		6,945		18,709
Accrued other		26,041		24,688
Accrued expenses	$	205,988	$	235,234

Accrued Trade Discounts and Rebates [Member]

Valuation And Qualifying Accounts Disclosure [Line Items]

Schedule of Accrued Liabilities / Expenses

Accrued trade discounts and rebates as of March 31, 2020 and December 31, 2019 consisted of the following (in thousands):

	March 31, 2020		December 31, 2019
Accrued government rebates and chargebacks	$	156,492	$	164,508
Accrued co-pay and other patient assistance		90,465		163,641
Accrued commercial rebates and wholesaler fees		89,363		138,272
Accrued trade discounts and rebates	$	336,320	$	466,421
Invoiced commercial rebates and wholesaler fees, co-pay    and other patient assistance costs, and government rebates and    chargebacks in accounts payable		14,204		489
Total customer-related accruals and allowances	$	350,524	$	466,910

Customer-related Accruals and Allowances [Member]

Valuation And Qualifying Accounts Disclosure [Line Items]

Schedule of Customer-Related Accruals and Allowances

The following table summarizes changes in the Company’s customer-related accruals and allowances from December 31, 2019 to March 31, 2020 (in thousands):

	Wholesaler Fees			Co-Pay and			Government
	and Commercial			Other Patient			Rebates and
	Rebates			Assistance			Chargebacks			Total
Balance at December 31, 2019	$	138,761		$	163,641		$	164,508		$	466,910
Current provisions relating to sales during the three      months ended March 31, 2020		73,581			230,094			137,840			441,515
Adjustments relating to prior-year sales		(14,103	)		—			(1,648	)		(15,751	)
Payments relating to sales during the three months     ended March 31, 2020		(5,911	)		(143,570	)		(30,807	)		(180,288	)
Payments relating to prior-year sales		(101,990	)		(157,988	)		(101,884	)		(361,862	)
Balance at March 31, 2020	$	90,338		$	92,177		$	168,009		$	350,524