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Revenue from Contracts with Customers Revenue from Contracts with Customers (Notes)
 6 Months Ended
Jun. 26, 2020
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer [Text Block]
2.Revenue from Contracts with Customers
Product Sales Revenue

See Note 13 for presentation of the Company's net sales by product family.
Reserves for variable consideration
 
The following table reflects activity in the Company's sales reserve accounts:
 Rebates and ChargebacksProduct Returns Other Sales Deductions Total
Balance as of December 28, 2018$354.3  $34.0  $17.1  $405.4  
Provisions1,214.3  11.7  34.7  1,260.7  
Payments or credits(1,240.2) (15.6) (35.9) (1,291.7) 
Balance as of June 28, 2019$328.4  $30.1  $15.9  $374.4  
Balance as of December 27, 2019$295.8  $28.4  $13.2  $337.4  
Provisions (1)
947.5  13.3  29.2  990.0  
Provision for Medicaid lawsuit (Note 11) (2)
534.4  —  —  534.4  
Payments or credits(982.0) (15.4) (31.7) (1,029.1) 
Balance as of June 26, 2020$795.7  $26.3  $10.7  $832.7  
(1)Rebates and Chargebacks include the prospective change to the Medicaid rebate calculation of $8.6 million for the period from June 15, 2020 to June 26, 2020, of which $6.8 million represents the channel impact. See Note 11 for further detail on the status of the Medicaid lawsuit.
(2)Excludes the $105.3 million that is reflected as a component of operating expenses as it represents a pre-acquisition contingency related to the portion of the liability that arose from sales of Acthar Gel prior to the Company’s acquisition of Questcor Pharmaceuticals Inc. ("Questcor") in August 2014. See Note 11 for further detail on the status of the Medicaid lawsuit.

Product sales transferred to customers at a point in time and over time were as follows:
Three Months EndedSix Months Ended
June 26,
2020		June 28,
2019		June 26,
2020		June 28,
2019
Product sales transferred at a point in time77.7 %82.9 %78.1 %81.8 %
Product sales transferred over time22.3  17.1  21.9  18.2  

Transaction price allocated to the remaining performance obligations

The following table includes estimated revenue from contracts extending greater than one year for certain of the Company's hospital products that are expected to be recognized in the future related to performance obligations that were unsatisfied or partially unsatisfied as of June 26, 2020:
Remainder of Fiscal 2020$97.9  
Fiscal 2021102.7  
Fiscal 202237.7  
Fiscal 20238.1  
Thereafter0.3  

Costs to fulfill a contract

As of June 26, 2020 and December 27, 2019, the total net book value of the devices used in the Company's portfolio of drug-device combination products, which are used in satisfying future performance obligations, were $26.8 million and $26.5 million, respectively, and were classified in property, plant and equipment, net, on the unaudited condensed consolidated balance sheets. The associated depreciation expense recognized during the six months ended June 26, 2020 and June 28, 2019 was $2.7 million and $3.4 million, respectively.
Product Royalty Revenues
 
The Company licenses certain rights to Amitiza® (lubiprostone) ("Amitiza") to a third party in exchange for royalties on net sales of the product. The Company recognizes such royalty revenue as the related sales occur. The royalty rates consist of several tiers ranging from 18.0% to 26.0% with the royalty rate resetting every year. The associated royalty revenue recognized was as follows:
Three Months EndedSix Months Ended
June 26,
2020		June 28,
2019		June 26,
2020		June 28,
2019
Royalty revenue$16.3  $19.4  $31.9  $36.8  


Contract Liabilities
The following table reflects the balance of the Company's contract liabilities at the end of each period:
June 26,
2020		December 27,
2019
Accrued and other current liabilities$3.4  $5.6  
Other liabilities0.4  0.6  
Contract liabilities$3.8  $6.2  
Revenue recognized during the six months ended June 26, 2020 and June 28, 2019 from amounts included in contract liabilities at the beginning of the period was $3.6 million and $9.2 million, respectively, inclusive of the Company's wholly owned subsidiary BioVectra Inc. ("BioVectra"), prior to the completion of the sale of this business in November 2019.