PRODUCT REVENUES, NET, ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT REVENUES (Tables)

12 Months Ended

Dec. 31, 2022

Receivables, Net, Current [Abstract]

Summary of Change in Reserves for Discounts and Allowances

The following table summarizes an analysis of the change in reserves for discounts and allowances for the periods indicated:

	Chargebacks			Rebates			Prompt Pay			Other Accruals			Total
	(in thousands)
Balance, as of December 31, 2020	$	2,281		$	41,771		$	1,949		$	4,969		$	50,970
Provision		13,308			78,637			9,400			16,107			117,452
Payments/credits		(14,790	)		(59,902	)		(8,551	)		(14,713	)		(97,956	)
Balance, as of December 31, 2021	$	799		$	60,506		$	2,798		$	6,363		$	70,466
Provision		12,446			102,835			12,904			47,684			175,869
Payments/credits		(12,828	)		(95,848	)		(12,359	)		(30,602	)		(151,637	)
Balance, as of December 31, 2022	$	417		$	67,493		$	3,343		$	23,445		$	94,698

Summary of Total Reserves Included in Consolidated Balance Sheets

The following table summarizes the total reserves above included in the Company’s consolidated balance sheets for the periods indicated:

	As of December 31,
	2022		2021
	(in thousands)
Reduction to accounts receivable	$	25,914	$	8,321
Component of accrued expenses		68,784		62,145
Total reserves	$	94,698	$	70,466