XML 39 R28.htm IDEA: XBRL DOCUMENT v3.5.0.2
Accounts Receivable Allowances (Tables)
 6 Months Ended
Jun. 30, 2016
Receivables [Abstract]  
Summary of net trade accounts receivable
Net trade accounts receivable consists of the following (in thousands):
 
June 30,
2016
 
December 31,
2015
Gross accounts receivable
$
512,417

 
$
466,570

Less reserves for:
 
 
 
Chargebacks
(80,880
)
 
(91,844
)
Rebates
(153,768
)
 
(162,596
)
Product returns
(60,043
)
 
(48,333
)
Discounts and allowances
(9,835
)
 
(10,079
)
Advertising and promotions
(1,403
)
 
(1,518
)
Doubtful accounts
(1,483
)
 
(1,579
)
Trade accounts receivable, net
$
205,005

 
$
150,621
Schedule of adjustments to gross sales
For the three and six month periods ended June 30, 2016 and 2015, the Company recorded the following adjustments to gross sales (in thousands):
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
Gross sales
$
708,368

 
$
607,307

 
$
1,301,759

 
$
1,175,324

Less adjustments for:
 
 
 
 
 
 
 
Chargebacks
(290,218
)
 
(266,781
)
 
(509,593
)
 
(510,848
)
Rebates, administrative fees and others
(102,941
)
 
(100,013
)
 
(191,289
)
 
(175,250
)
Product returns
(18,799
)
 
(5,896
)
 
(23,086
)
 
(11,470
)
Discounts and allowances
(13,218
)
 
(11,622
)
 
(25,171
)
 
(25,667
)
Advertising, promotions and others
(2,458
)
 
(2,075
)
 
(3,539
)
 
(3,791
)
Revenues, net
$
280,734

 
$
220,920

 
$
549,081

 
$
448,298