Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

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, 2022 and 2021:

In thousands	December 31, 2022			December 31, 2021
Gross trade accounts receivable	$	187,418		$	262,948
Trade allowances		(44,626	)		(86,636	)
Chargebacks		(11,802	)		(11,714	)
Allowance for doubtful accounts		—			(945	)
Accounts receivable, net	$	130,990		$	163,653

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

The calculation of net (loss) income and the number of shares used to compute basic and diluted net (loss) earnings per share for the years ended December 31, 2022, 2021, and 2020 are as follows:

In thousands	2022			2021		2020
Net (loss) income —basic and diluted	$	(105,803	)	$	7,729	$	(18,000	)
Weighted average shares outstanding—basic		401,155			395,992		381,759
Effect of dilutive securities:
Stock options		—			4,420		—
Restricted stock and restricted stock units		—			2,068		—
Weighted average shares outstanding—diluted		401,155			402,480		381,759
Net (loss) earnings per share—basic	$	(0.26	)	$	0.02	$	(0.05	)
Net (loss) earnings per share—diluted	$	(0.26	)	$	0.02	$	(0.05	)

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

For the years ended December 31, 2022, 2021 and 2020, the following potentially dilutive securities were not included in the computation of net (loss) earnings 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	2022		2021		2020
Stock options		19,182		9,926		16,664
Restricted stock and restricted stock units		14,461		3,764		7,710
Laxdale milestone shares		—		1,984		—

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, 2022 and 2021 and indicate the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:

	December 31, 2022
In thousands	Total		Level 1		Level 2		Level 3
Asset:
Money Market Fund	$	81,870	$	81,870	$	—	$	—
U.S. Treasury Shares		3,117		3,117		—		—
Agency Securities		1,554		1,554		—		—
Corporate Bonds		28,416		—		28,416		—
Commercial Paper		62,347		—		62,347		—
Repo Securities		3,250		—		3,250		—
Asset Backed Securities		1,260		—		1,260		—
Certificate of Deposit		9,100		—		9,100		—
Non-US Government		1,393		—		1,393		—
Total	$	192,307	$	86,541	$	105,766	$	—

	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	$	—

Summary of Restructuring Charges

The following table sets forth the components of the Company's restructuring charges for the years ended December 31, 2022 and 2021 (none in 2020):

	For the Year Ended December 31,
In thousands	2022		2021
Employee restructuring separation charges	$	9,310	$	13,717
Vendor contract charges		4,216		—
Total restructuring expense		13,526		13,717
Restructuring inventory		18,078		—
Stock forfeitures		591		—
Total restructuring costs incurred	$	32,195	$	13,717

Change in Restructuring Liability Associated with the Plan

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

In thousands	Restructuring Liability
Balance at December 31, 2021	$	1,186
Costs incurred		32,195
Payments		(33,189	)
Balance at December 31, 2022	$	192