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Segment and Geographical Data
 12 Months Ended
Dec. 31, 2021
Segment Reporting [Abstract]  
Segment and Geographical Data
21.Segment and Geographical Data
The Company operates in two reportable segments, which are further described below:
•Specialty Brands includes innovative specialty pharmaceutical brands; and
•Specialty Generics includes niche specialty generic drugs and API(s).
Management measures and evaluates the Company's operating segments based on segment net sales and operating income. Management excludes corporate expenses from segment operating income. In addition, certain amounts that management considers to be non-recurring or non-operational are excluded from segment net sales and operating income because management and the chief operating decision maker evaluate the operating results of the segments excluding such items. These items may include, but are not limited to, depreciation and amortization, share-based compensation, net restructuring charges, non-restructuring impairment charges, separation costs, R&D upfront payments, changes related to the Opioid-Related Litigation Settlement and the Acthar Gel Medicaid Retrospective Rebate incurred as a result of the Medicaid lawsuit. Although these amounts are excluded from segment net sales and operating income, as applicable, they are included in reported consolidated net sales and operating loss and are reflected in the reconciliations presented below.
Management manages assets on a total company basis, not by operating segment. The Company's chief operating decision maker does not regularly review any asset information by operating segment and, accordingly, the Company does not report asset information by operating segment. Total assets were approximately $8,916.3 million and $9,715.4 million as of December 31, 2021 and December 25, 2020, respectively.
Selected information by reportable segment was as follows:
Fiscal Year
202120202019
Net sales:
Specialty Brands (1)
$1,547.0 $2,059.6 $2,423.8 
Specialty Generics661.8 689.8 738.7 
Segment net sales2,208.8 2,749.4 3,162.5 
Medicaid lawsuit (Note 19) (1)
— (536.0)— 
Net sales$2,208.8 $2,213.4 $3,162.5 
Operating loss:
Specialty Brands$812.8 $1,015.7 $1,210.1 
Specialty Generics107.9 206.4 168.5 
Segment operating income920.7 1,222.1 1,378.6 
Unallocated amounts:
Corporate and unallocated expenses (2)
(129.6)(166.1)(102.3)
Depreciation and amortization(675.8)(885.2)(951.1)
Share-based compensation(10.2)(25.3)(33.8)
Restructuring charges, net(26.9)(37.5)1.7 
Non-restructuring impairment charges(154.9)(63.5)(388.0)
Separation costs (3)
(1.2)(93.4)(63.9)
R&D upfront payment (4)
— (5.0)(20.0)
Opioid-related litigation settlement gain (loss) (Note 19)(125.0)43.4 (1,643.4)
Medicaid lawsuit (Note 19) (1)
— (641.1)— 
Operating loss$(202.9)$(651.6)$(1,822.2)
Depreciation and amortization:
Specialty Brands$597.7 $799.3 $862.4 
Specialty Generics78.1 85.9 88.7 
$675.8 $885.2 $951.1 
(1)Specialty Brands net sales for fiscal 2020 includes the prospective change to the Medicaid rebate calculation, which served to reduce Acthar Gel net sales by $40.4 million for the period from June 15, 2020 through December 25, 2020. See Note 19 for further detail on the status of the Medicaid lawsuit.
(2)Includes administration expenses and certain compensation, legal, environmental and other costs not charged to the Company's reportable segments.
(3)Represents costs included in SG&A expenses, primarily related to professional fees and costs incurred in preparation for the Chapter 11 proceedings. As of the Petition Date, professional fees directly related to the Chapter 11 proceedings that were previously reflected as separation costs are being classified on a go-forward basis as reorganization items, net.
(4)Represents R&D expense incurred related to an upfront payment made to acquire product rights in Japan for terlipressin during fiscal 2020 and an upfront payment made to Silence in connection with the license and collaboration agreement entered into in fiscal 2019. See Note 6 for further information.
Net sales by product family within the Company's reportable segments were as follows:
Fiscal Year
202120202019
Acthar Gel (1)
$593.6$767.9$952.7
INOmax448.5574.1571.4
Ofirmev28.9276.5384.0
Therakos266.5238.6246.9
Amitiza (2)
196.9188.8208.5
Other (3)
12.613.760.3
Specialty Brands1,547.02,059.62,423.8
Hydrocodone (API) and hydrocodone-containing tablets82.798.076.3
Oxycodone (API) and oxycodone-containing tablets68.568.474.9
Acetaminophen (API)215.9213.0189.9
Other controlled substances272.7289.9352.5
Other22.020.545.1
Specialty Generics661.8689.8738.7
Segment net sales2,208.82,749.43,162.5
Medicaid lawsuit (Note 19)— (536.0)—
Net Sales$2,208.8$2,213.4$3,162.5
(1)Fiscal 2020 includes the prospective change to the Medicaid rebate calculation of $40.4 million for the period from June 15, 2020 through December 25, 2020. See Note 19 for further detail on the status of the Medicaid lawsuit.
(2)Amitiza net sales consist of both product and royalty net sales. Refer to Note 4 for further details on Amitiza's revenues.
(3)Fiscal 2019 includes $40.1 million of net sales related to BioVectra prior to the completion of the sale of this business in November 2019. Refer to Note 5 for further details.

Selected information by geographic area was as follows:
Fiscal Year
202120202019
Net sales (1):
U.S.$1,991.8 $2,465.5 $2,765.6 
Europe, Middle East and Africa181.8 227.5 281.8 
Other35.2 56.4 115.1 
Geographic area net sales2,208.8 2,749.4 3,162.5 
Medicaid lawsuit (Note 19)— (536.0)— 
Net Sales$2,208.8 $2,213.4 $3,162.5 
December 31,
2021		December 25,
2020
Long-lived assets (2):
U.S.$629.3 $676.3 
Europe, Middle East and Africa (3)
156.2 165.5 
Other4.7 4.6 
$790.2 $846.4 
(1)Net sales are attributed to regions based on the location of the entity that records the transaction, none of which relate to the country of Ireland.
(2)Long-lived assets are primarily composed of property, plant and equipment, net.
(3)Includes long-lived assets located in Ireland of $154.5 million and $164.0 million as of December 31, 2021 and December 25, 2020, respectively.