XML 85 R60.htm IDEA: XBRL DOCUMENT v2.4.0.8
Accounts Receivable (Schedule of Accounts Affected by the Estimated Provisions) (Details) (USD $)
3 Months Ended 48 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Dec. 31, 2013
Accounts Receivable Reserves [Roll Forward]      
Beginning balance $ (240,061,000) $ 195,702,000  
Provision recorded for current period sales (345,456,000) (250,723,000)  
(Provision) reversal recorded for prior period sales (1,399,000) 0  
Credits processed 333,342,000 248,434,000  
Ending balance (271,139,000) (197,991,000) (240,061,000)
Accrued Liabilities [Roll Forward]      
Beginning balance (35,829,000) [1] 42,162,000 [1]  
Provision recorded for current period sales (16,076,000) [1] (12,528,000) [1]  
(Provision) reversal recorded for prior period sales 1,755,000 [1],[2] 0 [1]  
Credits processed 20,020,000 [1] 14,835,000 [1]  
Ending balance (30,512,000) [1] (39,855,000) [1] (35,829,000) [1]
Decease in Medicaid accrual     (2,400,000)
Par Sterile [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Ending balance     (17,565,000)
Accrued Liabilities [Roll Forward]      
Ending balance     (382,000) [1]
Chargebacks [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Beginning balance (48,766,000) 41,670,000  
Provision recorded for current period sales (189,919,000) (141,317,000)  
(Provision) reversal recorded for prior period sales 0 [3] 0 [3]  
Credits processed 186,461,000 140,680,000  
Ending balance (58,110,000) (42,307,000)  
Chargebacks [Member] | Par Sterile [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Ending balance     (5,886,000)
Rebates and incentive programs [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Beginning balance (75,321,000) 59,426,000  
Provision recorded for current period sales (92,684,000) (59,780,000)  
(Provision) reversal recorded for prior period sales 0 0  
Credits processed 89,541,000 61,052,000  
Ending balance (83,953,000) (58,154,000)  
Rebates and incentive programs [Member] | Par Sterile [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Ending balance     (5,489,000)
Returns [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Beginning balance (78,181,000) 68,062,000  
Provision recorded for current period sales (7,112,000) (9,029,000)  
(Provision) reversal recorded for prior period sales 0 0  
Credits processed 5,101,000 6,007,000  
Ending balance (84,590,000) (71,084,000)  
Returns [Member] | Par Sterile [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Ending balance     (4,398,000)
Cash discounts and other [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Beginning balance (37,793,000) 26,544,000  
Provision recorded for current period sales (55,741,000) (40,597,000)  
(Provision) reversal recorded for prior period sales (1,399,000) [4] 0  
Credits processed 52,239,000 40,695,000  
Ending balance (44,486,000) (26,446,000)  
Cash discounts and other [Member] | Par Sterile [Member]
     
Accounts Receivable Reserves [Roll Forward]      
Ending balance     $ (1,792,000)
[1] 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.
[2] $2.4 million. Our Medicaid accrual represents our best estimate at this time.
[3] 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.
[4] {F|ahBzfndlYmZpbGluZ3MtaHJkcmoLEgZYTUxEb2MiXlhCUkxEb2NHZW5JbmZvOjBiNmU0NmVkN2U0YzRkN2E4NWY5YzJlMGM0ZWIzOGQ0fFRleHRTZWxlY3Rpb246QTRGNkNBMkZDNzhCNTFGQjJFNEYzRDY5MDJBOTVEQkUM}