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Revenue from Contracts with Customers (Notes)
 12 Months Ended
Dec. 30, 2022
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer
5.Revenue from Contracts with Customers
Product Sales Revenue
 See Note 21 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 Chargebacks (1)
Product Returns Other Sales Deductions Total
Balance as of December 27, 2019 (Predecessor)$295.8 $28.4 $13.2 $337.4 
Provisions2,065.9 28.9 59.5 2,154.3 
Provision for Medicaid lawsuit (2)
536.0 — — 536.0 
Payments or credits(2,701.2)(30.7)(60.4)(2,792.3)
Balance as of December 25, 2020 (Predecessor)196.5 26.6 12.3 235.4 
Provisions2,087.1 23.7 55.2 2,166.0 
Payments or credits(2,041.8)(28.8)(58.0)(2,128.6)
Balance as of December 31, 2021 (Predecessor)241.8 21.5 9.5 272.8 
Provisions693.4 5.2 17.1 715.7 
Payments or credits(684.6)(8.1)(18.9)(711.6)
Balance as of June 16, 2022 (Predecessor)$250.6 $18.6 $7.7 $276.9 
Balance as of June 17, 2022 (Successor)$250.6 $18.6 $7.7 $276.9 
Provisions804.4 7.0 36.7 848.1 
Payments or credits(789.7)(9.6)(31.7)(831.0)
Balance as of December 30, 2022 (Successor)$265.3 $16.0 $12.7 $294.0 
(1)Includes $89.3 million and $49.6 million of accrued Medicaid and $55.3 million and $30.4 million of accrued rebates as of December 30, 2022 and December 31, 2021, respectively, included within accrued and other current liabilities in the consolidated balance sheets.
(2)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 in August 2014.
Product sales transferred to customers at a point in time and over time were as follows:
SuccessorPredecessor
Period from
June 17, 2022
through
December 30, 2022		Period from
January 1, 2022
through
June 16, 2022		Year Ended December 31, 2021Year Ended December 25, 2020
Product sales transferred at a point in time83.0 %80.8 %79.4 %78.9 %
Product sales transferred over time17.0 19.2 20.6 21.1 

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 December 30, 2022 (Successor):
Fiscal 2023$115.4 
Fiscal 202423.5 
Thereafter2.7 

Costs to fulfill a contract
As of December 30, 2022 (Successor) and December 31, 2021 (Predecessor), 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 and reflected in property, plant and equipment, net, on the consolidated balance sheets was $10.3 million and $25.8 million, respectively. The associated depreciation expense recognized during the period from June 17, 2022 through December 30, 2022 (Successor), the period from January 1, 2022 through June 16, 2022 (Predecessor), fiscal 2021 (Predecessor) and fiscal 2020 (Predecessor) was $1.0 million, $2.9 million, $6.1 million and $5.5 million, respectively.
Product Royalty Revenues
The Company licensed certain rights to Amitiza to third parties in exchange for royalties on net sales of the product. The Company received a double-digit royalty based on a percentage of the gross profits of the licensed products sold during the term of the agreements. The Company recognized such royalty revenue as the related sales occurred. The associated royalty revenue recognized was as follows:
SuccessorPredecessor
Period from
June 17, 2022
through
December 30, 2022		Period from
January 1, 2022
 through
June 16, 2022		Year Ended December 31, 2021Year Ended December 25, 2020
Royalty revenue$36.2 $34.9 $102.4 $70.3