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Revenue Reserves
 12 Months Ended
Dec. 31, 2014
Reserves for Discounts and Allowances [Abstract]  
Reserves for Discounts and Allowances
Reserves for Discounts and Allowances
As a result of our acquisition of all remaining rights to TYSABRI from Elan, we began recognizing reserves for discounts and allowances for U.S. TYSABRI revenue in the second quarter of 2013. Prior periods included reserves for discounts and allowances for rest of world TYSABRI revenue and worldwide AVONEX revenue. In addition, following our commercial launches of recent products, we began recognizing reserves for discounts and allowances related to these products' revenue. Gross product revenues for 2012 include sales of TYSABRI to Elan under our collaboration agreement, which did not have any corresponding reserves for discounts and allowances.
An analysis of the change in reserves is summarized as follows:
(In millions)
Discounts
 
Contractual
Adjustments
 
Returns
 
Total
2014
 
 
 
 
 
 
 
Beginning balance
$
47.0

 
$
335.6

 
$
33.7

 
$
416.3

Current provisions relating to sales in current year
347.3

 
1,258.8

 
39.1

 
1,645.2

Adjustments relating to prior years
(1.0
)
 
(27.2
)
 
13.5

 
(14.7
)
Payments/returns relating to sales in current year
(299.7
)
 
(933.4
)
 
(4.1
)
 
(1,237.2
)
Payments/returns relating to sales in prior years
(46.0
)
 
(261.9
)
 
(33.1
)
 
(341.0
)
Ending balance
$
47.6

 
$
371.9

 
$
49.1

 
$
468.6


(In millions)
Discounts
 
Contractual
Adjustments
 
Returns
 
Total
2013
 
 
 
 
 
 
 
Beginning balance
$
14.3

 
$
196.0

 
$
26.8

 
$
237.1

Current provisions relating to sales in current year
236.3

 
851.4

 
22.9

 
1,110.6

Adjustments relating to prior years
(0.7
)
 
(16.4
)
 
1.1

 
(16.0
)
Payments/returns relating to sales in current year
(189.7
)
 
(560.4
)
 
—

 
(750.1
)
Payments/returns relating to sales in prior years
(13.2
)
 
(135.0
)
 
(17.1
)
 
(165.3
)
Ending balance
$
47.0

 
$
335.6

 
$
33.7

 
$
416.3

(In millions)
Discounts
 
Contractual
Adjustments
 
Returns
 
Total
2012
 
 
 
 
 
 
 
Beginning balance
$
11.9

 
$
120.0

 
$
23.7

 
$
155.6

Current provisions relating to sales in current year
96.5

 
534.2

 
22.0

 
652.7

Adjustments relating to prior years
(0.3
)
 
(4.7
)
 
(0.1
)
 
(5.1
)
Payments/returns relating to sales in current year
(83.6
)
 
(363.2
)
 
(4.3
)
 
(451.1
)
Payments/returns relating to sales in prior years
(10.2
)
 
(90.3
)
 
(14.5
)
 
(115.0
)
Ending balance
$
14.3

 
$
196.0

 
$
26.8

 
$
237.1


The total reserves above, included in our consolidated balance sheets, are summarized as follows:
 
As of December 31,
(In millions)
2014
 
2013
Reduction of accounts receivable
$
124.6

 
$
151.4

Component of accrued expenses and other
344.0

 
264.9

Total reserves
$
468.6

 
$
416.3