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Accounts Receivable, Sales and Allowances (Tables)
 6 Months Ended
Jun. 30, 2019
Receivables [Abstract]  
Summary of Net Trade Accounts Receivable
Trade accounts receivable, net consists of the following (in thousands):
 
June 30,
2019
 
December 31,
2018
Gross accounts receivable
$
334,261

 
$
308,305

Less reserves for:
 
 
 
Chargebacks (1)
(50,296
)
 
(55,312
)
Rebates (2)
(67,901
)
 
(55,963
)
Product returns
(33,541
)
 
(35,146
)
Discounts and allowances
(6,744
)
 
(6,561
)
Advertising and promotions
(2,643
)
 
(1,574
)
Doubtful accounts
(525
)
 
(623
)
Trade accounts receivable, net
$
172,611

 
$
153,126



(1) The decrease in the Chargebacks balance as of June 30, 2019, when compared to the December 31, 2018 balance, was primarily due to decreases in wholesale acquisition cost of certain products and changes to product and customer mix.

(2) The increase in the Rebates balances as of June 30, 2019, when compared to the December 31, 2018 balance, was primarily due to shelf stock adjustments related to decreases in the wholesale acquisition cost of certain products, payment timing and changes in product and customer mix.

Schedule of Adjustments to Gross Sales
For the three and six month periods ended June 30, 2019 and 2018, the Company recorded the following adjustments to gross sales (in thousands):
 
Three Months Ended
June 30,
 
Six Months Ended
June 30,
 
2019
 
2018
 
2019
 
2018
Gross sales
$
466,009

 
$
507,819

 
$
924,649

 
$
1,028,352

Less adjustments for:
 
 
 
 
 
 
 
Chargebacks (1)
(192,717
)
 
(222,482
)
 
(398,111
)
 
(446,445
)
Rebates, administrative and other fees (2)
(77,969
)
 
(75,094
)
 
(142,233
)
 
(167,374
)
Product returns (3)
(5,471
)
 
(6,133
)
 
(17,373
)
 
(13,254
)
Discounts and allowances
(9,025
)
 
(9,946
)
 
(18,075
)
 
(20,183
)
Advertising, promotions and others
(2,769
)
 
(3,220
)
 
(4,929
)
 
(6,089
)
Revenues, net
$
178,057

 
$
190,944

 
$
343,928

 
$
375,007



(1) The decreases in chargebacks for the three and six month periods ended June 30, 2019, as compared to the same periods in 2018, were due to volume declines as well as decreases in wholesale acquisition cost of certain products.

(2) The increase in the rebates, administrative and other fees for the three month period ended June 30, 2019, compared to the same period in 2018, was mainly due to shelf stock adjustments related to decreases in wholesale acquisition costs of certain products. The decrease in the rebates, administrative and other fees for the six month period ended June 30, 2019, compared to the same period in 2018, was primarily due to volume declines, product and customer mix, partially offset by shelf stock adjustments.
 
(3) Product returns for the three month period ended June 30, 2019, compared to the three month period ended June 30, 2018, remained flat.  The increase in product returns for the six month period ended June 30, 2019, as compared to the same period in 2018, was primarily due to the timing of returns processing during the three month period ended March 31, 2019.