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Accounts Receivable (Tables)
 3 Months Ended
Mar. 31, 2014
Receivables [Abstract]  
Schedule of Accounts Receivable
The following tables summarize the impact of accounts receivable reserves and allowance for doubtful accounts on the gross trade accounts receivable balances at each balance sheet date ($ amounts in thousands):
 
March 31,
 
December 31,
 
2014
 
2013
Gross trade accounts receivable
$
365,435

 
$
383,347

Chargebacks
(58,110
)
 
(48,766
)
Rebates and incentive programs
(83,953
)
 
(75,321
)
Returns
(84,590
)
 
(78,181
)
Cash discounts and other
(44,486
)
 
(37,793
)
Allowance for doubtful accounts
(291
)
 
(7
)
Accounts receivable, net
$
94,005

 
$
143,279
Schedule of Allowance for Doubtful Accounts Roll Forward
Allowance for doubtful accounts
($ amounts in thousands)
 
Three months ended
 
March 31, 2014
 
March 31, 2013
 
 
 
 
Par balance at beginning of period
$
(7
)
 
$
—

Par Sterile beginning balance
(278
)
 
—

Additions – charge to expense
(99
)
 
—

Adjustments and/or deductions
93

 
—

Balance at end of period
$
(291
)
 
$
—
Schedule of Accounts Affected by the Estimated Provisions
The following tables summarize the activity for the three months ended March 31, 2014 and for the three months ended March 31, 2013, in the accounts affected by the estimated provisions described below ($ amounts in thousands):
 
Three months ended March 31, 2014
Accounts receivable reserves
Par beginning balance
 
Par Sterile beginning balance
 
Provision recorded for current period sales
 
(Provision) reversal recorded for prior period sales
 
Credits processed
 
Ending balance
Chargebacks
$
(48,766
)
 
$
(5,886
)
 
$
(189,919
)
 
$
—

(1)
$
186,461

 
$
(58,110
)
Rebates and incentive programs
(75,321
)
 
(5,489
)
 
(92,684
)
 
—

 
89,541

 
(83,953
)
Returns
(78,181
)
 
(4,398
)
 
(7,112
)
 
—

 
5,101

 
(84,590
)
Cash discounts and other
(37,793
)
 
(1,792
)
 
(55,741
)
 
(1,399
)
(3)
52,239

 
(44,486
)
Total
$
(240,061
)
 
$
(17,565
)
 
$
(345,456
)
 
$
(1,399
)
 
$
333,342

 
$
(271,139
)
 
 
 
 
 
 
 
 
 
 
 
 
Accrued liabilities (2)
$
(35,829
)
 
$
(382
)
 
$
(16,076
)
 
$
1,755

(4)
$
20,020

 
$
(30,512
)

 
Three months ended March 31, 2013
Accounts receivable reserves
Beginning balance
 
Provision recorded for current period sales
 
(Provision) reversal recorded for prior period sales
 
Credits processed
 
Ending balance
Chargebacks
$
(41,670
)
 
$
(141,317
)
 
$
—

(1)
$
140,680

 
$
(42,307
)
Rebates and incentive programs
(59,426
)
 
(59,780
)
 
—

 
61,052

 
(58,154
)
Returns
(68,062
)
 
(9,029
)
 
—

 
6,007

 
(71,084
)
Cash discounts and other
(26,544
)
 
(40,597
)
 
—

 
40,695

 
(26,446
)
Total
$
(195,702
)
 
$
(250,723
)
 
$
—

 
$
248,434

 
$
(197,991
)
 
 
 
 
 
 
 
 
 
 
Accrued liabilities (2)
$
(42,162
)
 
$
(12,528
)
 
$
—

 
$
14,835

 
$
(39,855
)


(1)
Unless specific in nature, the amount of provision or reversal of reserves related to prior periods for chargebacks is not determinable on a product or customer specific basis; however, based upon historical analysis and analysis of activity in subsequent periods, we believe that our chargeback estimates remain reasonable.
(2)
Includes amounts due to indirect customers for which no underlying accounts receivable exists and is principally comprised of Medicaid rebates and rebates due under other U.S. Government pricing programs, such as TriCare and the Department of Veterans Affairs.
(3)
During the first quarter of 2014, we recorded additional reserves totaling approximately $1.4 million related to prior year claims from customers for various price decreases for the years 2009 through 2012.
(4)
Based upon additional available information related to Managed Medicaid utilization in California, we reduced our Medicaid accruals for the periods March 2010 through December 2013 by approximately $2.4 million.  Our Medicaid accrual represents our best estimate at this time.