Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Accrued Liabilities, Other

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assets

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No definition available.

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Assets (Liabilities), Net

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Contingent Consideration Liability

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Liabilities

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Long-Term Debt

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Assets

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Rebates, Returns And Discounts

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- References

No definition available.

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- Definition

This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to intangibles acquired in connection with a business combination for which the initial accounting was incomplete.

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- Definition

This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete.

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- Definition

This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to property, plant, and equipment acquired in connection with a business combination for which the initial accounting was incomplete.

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- Definition

Amount of assets acquired at the acquisition date.

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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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- Definition

The amount of liability arising from an inherited contingency (as defined) which has been recognized as of the acquisition date.

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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- Definition

Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

The amount of identifiable intangible assets recognized as of the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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- Definition

Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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Contractual interest rate for funds borrowed, under the debt agreement.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.

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ACQUISITIONS - Purchase Price Allocation (Details) - USD ($) $ in Thousands		3 Months Ended	4 Months Ended
	May 20, 2020	Sep. 30, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Jan. 31, 2019
Purchase Price Allocation to Fair Value
Goodwill		$ 9,008	$ 9,008		$ 0
13% Senior Secured Note due 2024 \| Senior Notes
Adjustments to Purchase Price Allocation to Fair Value
Interest rate	13.00%	13.00%	13.00%
13% Senior Secured Note due 2024 \| Senior Notes \| Zyla Life Sciences
Adjustments to Purchase Price Allocation to Fair Value
Interest rate						13.00%
Zyla Life Sciences
Purchase Price Allocation to Fair Value
Cash	$ 7,585	$ 7,585	$ 7,585
Accounts receivable	23,133	23,133	23,133
Inventories	26,742	14,261	14,261
Property and equipment	4,512	1,496	1,496
Intangible assets	160,900	193,400	193,400
Other assets	9,629	7,665	7,665
Total identifiable assets acquired	232,501	247,540	247,540
Accounts payable	21,574	21,574	21,574
Accrued rebates, returns and discounts	33,254	33,254	33,254
Other accrued liabilities	15,434	15,434	15,434
Contingent consideration	29,400	39,900	39,900
Debt	111,900	111,300	111,300
Total liabilities assumed	211,562	221,462	221,462
Net identifiable assets acquired	20,939	26,078	26,078
Goodwill	14,147	9,008	9,008	$ 9,000
Net assets acquired	35,086	35,086	35,086
Adjustments to Purchase Price Allocation to Fair Value
Inventories			(12,481)
Property and equipment			(3,016)
Intangible assets			32,500
Other assets			(1,964)
Total identifiable assets acquired			15,039
Other accrued liabilities			0
Contingent consideration			10,500
Debt			(600)
Total liabilities assumed			9,900
Net identifiable assets acquired			5,139
Goodwill		(5,100)	(5,139)
Zyla Life Sciences \| Promissory note
Purchase Price Allocation to Fair Value
Debt		3,000	3,000
Adjustments to Purchase Price Allocation to Fair Value
Repayment of debt	3,000
Zyla Life Sciences \| Credit agreement
Purchase Price Allocation to Fair Value
Debt		10,000	10,000
Adjustments to Purchase Price Allocation to Fair Value
Repayment of debt	$ 10,000
Zyla Life Sciences \| 13% Senior Secured Note due 2024 \| Senior Notes
Purchase Price Allocation to Fair Value
Debt		95,000	95,000
Zyla Life Sciences \| Royalty rights obligation \| Senior Notes
Purchase Price Allocation to Fair Value
Debt		$ 3,300	$ 3,300