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Accounts Receivable, Sales and Allowances (Tables)
 9 Months Ended
Sep. 30, 2019
Receivables [Abstract]  
Summary of Net Trade Accounts Receivable
Trade accounts receivable, net consists of the following (in thousands):
 
September 30,
2019
 
December 31,
2018
Gross accounts receivable
$
272,036

 
$
308,305

Less reserves for:
 
 
 
Chargebacks (1)
(41,092
)
 
(55,312
)
Rebates (2)
(47,478
)
 
(55,963
)
Product returns
(33,114
)
 
(35,146
)
Discounts and allowances
(5,348
)
 
(6,561
)
Advertising and promotions
(1,549
)
 
(1,574
)
Doubtful accounts
(584
)
 
(623
)
Trade accounts receivable, net
$
142,871

 
$
153,126



(1) The decrease in the Chargebacks balance as of September 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 decrease in the Rebates balance as of September 30, 2019, when compared to the December 31, 2018 balance, was primarily due to timing of payments and settlements, changes in product and customer mix, and lower failure to supply claims.

Schedule of Adjustments to Gross Sales
For the three and nine month periods ended September 30, 2019 and 2018, the Company recorded the following adjustments to gross sales (in thousands):
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
2019
 
2018
 
2019
 
2018
Gross sales
$
379,022

 
$
436,700

 
$
1,303,671

 
$
1,465,052

Less adjustments for:
 
 
 
 
 
 
 
Chargebacks (1)
(141,943
)
 
(188,884
)
 
(540,055
)
 
(635,329
)
Rebates, administrative and other fees (2)
(46,212
)
 
(66,843
)
 
(188,445
)
 
(234,217
)
Product returns (3)
(5,900
)
 
(4,805
)
 
(23,273
)
 
(18,059
)
Discounts and allowances
(7,297
)
 
(8,471
)
 
(25,371
)
 
(28,654
)
Advertising, promotions and others
(1,426
)
 
(2,072
)
 
(6,355
)
 
(8,161
)
Revenues, net
$
176,244

 
$
165,625

 
$
520,172

 
$
540,632



(1) The decreases in chargebacks for the three and nine month periods ended September 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 decrease in the rebates, administrative and other fees for the three month period ended September 30, 2019, compared to the same period in 2018, was mainly due to decreases in the rebate rate of certain products and lower failure to supply penalties. The decrease in the rebates, administrative and other fees for the nine month period ended September 30, 2019, compared to the same period in 2018, was primarily due to volume declines and decreases in the rebate rate of certain products.

(3) The increase in product returns for the three and nine month periods ended September 30, 2019, as compared to the same periods in 2018, were primarily due to the timing of returns processing.