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Accounts Receivable, Sales and Allowances (Tables)
12 Months Ended
Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of components of accounts receivable

 

 

 

 

 

 

 

 

    

December 31, 

    

December 31,

 

 

2019

 

2018

Gross trade accounts receivable

 

 

  

 

 

  

Trade accounts receivable

 

$

70,958

 

$

146,420

Royalty accounts receivable

 

 

702

 

 

239

Other receivable

 

 

2,186

 

 

1,562

Less reserves for:

 

 

 

 

 

 

Chargebacks

 

 

(14,624)

 

 

(38,861)

Commercial rebates

 

 

(13,579)

 

 

(49,232)

Discounts and allowances

 

 

(1,591)

 

 

(3,510)

Doubtful accounts

 

 

(138)

 

 

(194)

Total trade accounts receivable, net

 

$

43,914

 

$

56,424

 

Schedule of adjustments to gross product sales

 

 

 

 

 

 

 

 

 

 

Year Ended December 31, 

 

 

    

2019

    

2018

    

Gross product sales

 

$

764,267

 

$

948,561

 

Less provisions for:

 

 

 

 

 

 

 

Chargebacks

 

 

(345,366)

 

 

(365,043)

 

Government and managed care rebates

 

 

(20,092)

 

 

(18,582)

 

Commercial rebates

 

 

(147,173)

 

 

(257,917)

 

Product returns

 

 

3,932

 

 

(20,492)

 

Discounts and allowances

 

 

(15,719)

 

 

(20,246)

 

Advertising and promotions

 

 

(4,377)

 

 

(4,883)

 

Net product sales

 

$

235,472

 

$

261,398

 

 

Trade accounts receivable  
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of activity in allowance/liability for customer deductions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    

 

 

    

 

 

    

Discounts

    

 

 

    

 

 

 

 

 

 

 

Commercial

 

and

 

Doubtful

 

 

 

 

 

Chargebacks

 

Rebates

 

Allowances

 

Accounts

 

Total

Balance at December 31, 2017

 

$

32,342

 

$

39,233

 

$

3,485

 

$

2,081

 

$

77,141

Provision

 

 

365,043

 

 

257,917

 

 

20,246

 

 

(1,771)

 

 

641,435

Charges processed

 

 

(358,524)

 

 

(247,918)

 

 

(20,221)

 

 

(116)

 

 

(626,779)

Balance at December 31, 2018

 

$

38,861

 

$

49,232

 

$

3,510

 

$

194

 

$

91,797

Provision

 

 

345,366

 

 

147,173

 

 

15,719

 

 

(190)

 

 

508,068

Charges processed

 

 

(369,603)

 

 

(182,826)

 

 

(17,638)

 

 

134

 

 

(569,933)

Balance at December 31, 2019

 

$

14,624

 

$

13,579

 

$

1,591

 

$

138

 

$

29,932

 

Accrued liabilities  
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of activity in allowance/liability for customer deductions

 

 

 

 

 

 

 

 

 

 

 

    

 

    

Government and

    

 

 

 

 

Product

 

Managed Care

 

 

 

 

 

Returns

 

Rebates

 

Total

Balance at December 31, 2017

 

$

43,299

 

$

14,152

 

$

57,451

Provision

 

 

20,492

 

 

18,582

 

 

39,074

Charges processed

 

 

(15,327)

 

 

(22,753)

 

 

(38,080)

Balance at December 31, 2018

 

$

48,464

 

$

9,981

 

$

58,445

Provision

 

 

(3,932)

 

 

20,092

 

 

16,160

Charges processed

 

 

(11,075)

 

 

(25,206)

 

 

(36,281)

Balance at December 31, 2019

 

$

33,457

 

$

4,867

 

$

38,324