Accrued Trade Discounts and Rebates (Tables)

6 Months Ended

Jun. 30, 2020

Valuation And Qualifying Accounts Disclosure [Line Items]

Schedule of Accrued Liabilities / Expenses

Accrued expenses as of June 30, 2020 and December 31, 2019 consisted of the following (in thousands):

	June 30, 2020		December 31, 2019
Accrued milestone payments	$	98,606	$	—
Payroll-related expenses		85,982		84,516
Income taxes payable		66,418		2,541
Consulting and professional services		39,513		32,423
Allowances for returns		39,155		45,082
Accrued royalties		32,634		19,985
Accrued interest		15,821		18,709
Pricing review liability		13,375		9,831
Accrued other		24,041		22,147
Accrued expenses	$	415,545	$	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 June 30, 2020 and December 31, 2019 consisted of the following (in thousands):

	June 30, 2020		December 31, 2019
Accrued government rebates and chargebacks	$	159,483	$	164,508
Accrued commercial rebates and wholesaler fees		76,811		138,272
Accrued co-pay and other patient assistance		52,298		163,641
Accrued trade discounts and rebates	$	288,592	$	466,421
Invoiced commercial rebates and wholesaler fees, co-pay    and other patient assistance costs, and government rebates and    chargebacks in accounts payable		64,373		489
Total customer-related accruals and allowances	$	352,965	$	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 June 30, 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 six      months ended June 30, 2020		153,770			443,418			282,093			879,281
Adjustments relating to prior-year sales		(16,129	)		(3,059	)		(7,847	)		(27,035	)
Payments relating to sales during the six months     ended June 30, 2020		(63,522	)		(355,404	)		(112,834	)		(531,760	)
Payments relating to prior-year sales		(117,959	)		(160,501	)		(155,971	)		(434,431	)
Balance at June 30, 2020	$	94,921		$	88,095		$	169,949		$	352,965