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Accounts Receivable, Sales and Allowances (Tables)
 9 Months Ended
Sep. 30, 2018
Receivables [Abstract]  
Summary of net trade accounts receivable
Trade accounts receivable, net consists of the following (in thousands):
 
September 30,
2018
 
December 31,
2017
Gross accounts receivable
$
310,175

 
$
378,759

Less reserves for:
 
 
 
Chargebacks (1)
(52,057
)
 
(73,984
)
Rebates (1)
(46,578
)
 
(111,945
)
Product returns
(38,470
)
 
(41,687
)
Discounts and allowances
(7,435
)
 
(7,779
)
Advertising and promotions
(1,245
)
 
(1,301
)
Doubtful accounts
(675
)
 
(680
)
Trade accounts receivable, net
$
163,715

 
$
141,383



(1) The reductions in the Chargebacks and Rebates balances as of September 30, 2018 when compared to the December 31, 2017 balance were primarily due to payment timing, product mix, customer mix and lower wholesaler inventory. Additionally, a change in contractual terms with a major customer in the first quarter of 2018 resulted in an increase in chargebacks and a decrease in rebates, which is also a contributing factor in the variances between the two periods compared.
Schedule of adjustments to gross sales
For the three and nine month periods ended September 30, 2018 and 2017, the Company recorded the following adjustments to gross sales (in thousands):
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
2018
 
2017
 
2018
 
2017
Gross sales
$
436,700

 
$
586,351

 
$
1,465,052

 
$
1,833,998

Less adjustments for:
 
 
 
 
 
 
 
Chargebacks (1)
(188,884
)
 
(236,701
)
 
(635,329
)
 
(754,137
)
Rebates, administrative and other fees (1)
(66,843
)
 
(127,904
)
 
(234,217
)
 
(362,042
)
Product returns
(4,805
)
 
(6,187
)
 
(18,059
)
 
(22,721
)
Discounts and allowances
(8,471
)
 
(11,343
)
 
(28,654
)
 
(35,095
)
Advertising, promotions and others
(2,072
)
 
(1,788
)
 
(8,161
)
 
(5,015
)
Revenues, net
$
165,625

 
$
202,428

 
$
540,632

 
$
654,988



(1) The decreases in chargebacks and rebates, administrative and other fees for the three and nine month periods ended September 30, 2018 as compared to the same periods in 2017, were primarily due to volume declines as well as product mix and customer mix.