Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Summary of Impact of Accounts Receivable Reserves on Gross Trade Accounts Receivable Balances

The following table summarizes the impact of accounts receivable reserves on the gross trade accounts receivable balances at December 31, 2021 and 2020:

In thousands	December 31, 2021			December 31, 2020
Gross trade accounts receivable	$	262,948		$	203,875
Trade allowances		(86,636	)		(36,242	)
Chargebacks	$	(11,714	)		(12,114	)
Allowance for doubtful accounts		(945	)		(945	)
Accounts receivable, net	$	163,653		$	154,574

Calculation of Net Income (Loss) and Number of Shares Used to Compute Basic and Diluted Net Earnings (Loss) per Share

The calculation of net income (loss) and the number of shares used to compute basic and diluted net earnings (loss) per share for the years ended December 31, 2021, 2020, and 2019 are as follows:

In thousands	2021		2020			2019
Net income (loss)—basic and diluted	$	7,729	$	(18,000	)	$	(22,645	)
Weighted average shares outstanding—basic		395,992		381,759			342,538
Effect of dilutive securities:
Stock options		4,420		—			—
Restricted stock and restricted stock units		2,068		—			—
Weighted average shares outstanding—diluted		402,480		381,759			342,538
Net earnings (loss) per share—basic	$	0.02	$	(0.05	)	$	(0.07	)
Net earnings (loss) per share—diluted	$	0.02	$	(0.05	)	$	(0.07	)

Anti-Dilutive Securities Not Included in the Computation of Net Earnings (Loss) per Share

For the years ended December 31, 2021, 2020 and 2019, the following potentially dilutive securities were not included in the computation of net earnings (loss) per share because the effect would be anti-dilutive or because performance criteria were not yet met for awards contingent upon such measures:

In thousands	2021		2020		2019
Stock options		9,926		16,664		15,619
Restricted stock and restricted stock units		3,764		7,710		6,921
Laxdale milestone shares		1,984		—		—
Preferred stock (if converted)		—		—		28,932

Estimated Fair Value of Assets and Liability

The following tables present information about the estimated fair value of the Company’s assets and liabilities as of December 31, 2021 and 2020 and indicate the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:

	December 31, 2021
In thousands	Total		Level 1		Level 2		Level 3
Asset:
Money Market Fund	$	95,063	$	95,063	$	—	$	—
U.S. Treasury Shares		23,219		23,219		—		—
Corporate Bonds		83,587		—		83,587		—
Commercial Paper		121,773		—		121,773		—
Repo Securities		8,000		—		8,000		—
Asset Backed Securities		8,816		—		8,816		—
Certificate of Deposit		21,553		—		21,553		—
Non-US Government		12,900		—		12,900		—
Total	$	374,911	$	118,282	$	256,629	$	—

	December 31, 2020
In thousands	Total		Level 1		Level 2		Level 3
Asset:
Money Market Fund	$	88,266	$	88,266	$	—	$	—
U.S. Treasury Shares		48,356		48,356		—		—
Corporate Bonds		179,864		—		179,864		—
Commercial Paper		106,650		—		106,650		—
Agency Securities		20,782		—		20,782		—
Repo Securities		10,000		—		10,000		—
Asset Backed Securities		8,599		—		8,599		—
Certificate of Deposit		6,125		—		6,125		—
Non-US Government		5,240		—		5,240		—
Total	$	473,882	$	136,622	$	337,260	$	—

Change in Restructuring Liability Associated with the Plan

The following table shows the change in restructuring liability, associated with the Plan, which is included within accrued expenses and other current liabilities:

In thousands	Restructuring Liability
Balance at December 31, 2020	$	—
Costs incurred		14,115
Payments		(12,225	)
Adjustments		(398	)
Other (1)		(306	)
Balance at December 31, 2021	$	1,186

(1) - Represents the acceleration of expense associated with the vesting of certain equity awards.