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Revenue from Contracts with Customers (Tables)
9 Months Ended
Sep. 25, 2020
Disaggregation of Revenue [Line Items]  
Sales Reserves Rollforward
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 
Provisions1,772.9 18.8 50.7 1,842.4 
Payments or credits(1,844.4)(22.9)(41.2)(1,908.5)
Balance as of September 27, 2019$282.8 $29.9 $26.6 $339.3 
Balance as of December 27, 2019$295.8 $28.4 $13.2 $337.4 
Provisions1,453.7 22.3 44.3 1,520.3 
Provision for Medicaid lawsuit (Note 11) (1)
535.1 — — 535.1 
Payments or credits(1,461.3)(24.3)(45.8)(1,531.4)
Balance as of September 25, 2020 (1)
$823.3 $26.4 $11.7 $861.4 
(1)Excludes the $105.1 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.
Disaggregation of Revenue
Product sales transferred to customers at a point in time and over time were as follows:
Three Months EndedNine Months Ended
September 25,
2020
September 27,
2019
September 25,
2020
September 27,
2019
Product sales transferred at a point in time79.5 %81.4 %78.5 %81.7 %
Product sales transferred over time20.5 18.6 21.5 18.3 
The associated royalty revenue recognized was as follows:
Three Months EndedNine Months Ended
September 25,
2020
September 27,
2019
September 25,
2020
September 27,
2019
Royalty revenue$20.4 $19.5 $52.3 $56.3 
Contract with Customer, Timing of Satisfaction of Performance Obligation and Payment
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 September 25, 2020:
Remainder of Fiscal 2020$49.3 
Fiscal 2021106.0 
Fiscal 202241.0 
Fiscal 20239.9 
Thereafter0.3 
Contract with Customer, Asset and Liability
The following table reflects the balance of the Company's contract liabilities at the end of each period:
September 25,
2020
December 27,
2019
Accrued and other current liabilities$3.0 $5.6 
Other liabilities0.4 0.6 
Contract liabilities$3.4 $6.2