XML 110 R16.htm IDEA: XBRL DOCUMENT v3.20.1
Accrued Liabilities
12 Months Ended
Dec. 31, 2019
Payables and Accruals [Abstract]  
Accrued Liabilities
Accrued Liabilities

Accrued liabilities consist of the following:
 
 
 December 31,
(in thousands)
 
2019
 
2018
 
 
 
 
 
Accrued rebates, chargebacks and other revenue reserves
 
$
9,843

 
$
20,133

Deferred revenue
 
3,907

 
8,811

Compensation
 
7,354

 
4,468

Interest
 
70

 
344

Legal
 
931

 
623

Other
 
6,201

 
4,933

Total
 
$
28,306

 
$
39,312


The following table provides a summary of activity with respect to the Company’s sales allowances and accruals for the year ended December 31, 2019:
(in thousands)
 
Discount and Distribution Fees
 
Government Rebates and Chargebacks
 
Assistance and Other Discounts
 
Product Returns
 
Total
 
 
 
 
 
 
 
 
 
 
 
Balance as of December 31, 2018
 
$
3,094

 
$
8,901

 
$
3,457

 
$
4,681

 
$
20,133

Allowances for current period sales
 
5,090

 
12,104

 
5,003

 
1,720

 
23,917

Allowances for prior period sales
 
50

 
1,848

 
142

 
46

 
2,086

Credits/payments for current period sales
 
(3,813
)
 
(8,843
)
 
(4,186
)
 
(276
)
 
(17,118
)
Credits/payments for prior period sales
 
(3,076
)
 
(10,393
)
 
(3,411
)
 
(2,295
)
 
(19,175
)
Balance as of December 31, 2019
 
$
1,345

 
$
3,617

 
$
1,005

 
$
3,876

 
$
9,843