Sales Incentives (Tables)

12 Months Ended

Mar. 31, 2017

Text Block [Abstract]

Sales Deductions and Product Returns

The following tables summarize the activities for sales deductions and product returns for the years ended March 31, 2017, 2016, and 2015:

For the year ended March 31, 2017
	Beginning balance			Provision recorded for current period sales (1)			Credits processed/ Payments		Ending balance
Accounts Receivable Reserves
Chargebacks	$	(126,729	)	$	(1,153,406	)	$	1,168,064	$	(112,071	)
Rebates and Other		(164,670	)		(522,791	)		494,206		(193,255	)
Total	$	(291,399	)	$	(1,676,197	)	$	1,662,270	$	(305,326	)
Current Liabilities
Returns	$	(93,920	)	$	(41,871	)	$	53,297	$	(82,494	)
Other (2)		(60,428	)		(79,372	)		96,430		(43,370	)
Total	$	(154,348	)	$	(121,243	)	$	149,727	$	(125,864	)

For the year ended March 31, 2016
	Beginning balance			Provision recorded for current period sales (1)			Credits processed/ Payments		Ending balance
Accounts Receivable Reserves
Chargebacks	$	(64,119	)	$	(1,032,248	)	$	969,638	$	(126,729	)
Rebates and Other		(173,228	)		(439,654	)		448,212		(164,670	)
Total	$	(237,347	)	$	(1,471,902	)	$	1,417,850	$	(291,399	)
Current Liabilities
Returns	$	(109,765	)	$	(25,228	)	$	41,073	$	(93,920	)
Other (2)		(55,317	)		(100,570	)		95,459		(60,428	)
Total	$	(165,082	)	$	(125,798	)	$	136,532	$	(154,348	)

For the year ended March 31, 2015
	Beginning balance			Provision recorded for current period sales			Credits processed/ Payments		Ending balance
Accounts Receivable Reserves
Chargebacks	$	(46,919	)	$	(772,584	)	$	755,384	$	(64,119	)
Rebates and Other		(136,449	)		(443,797	)		407,018		(173,228	)
Total	$	(183,368	)	$	(1,216,381	)	$	1,162,402	$	(237,347	)
Current Liabilities
Returns	$	(64,144	)	$	(85,990	)	$	40,369	$	(109,765	)
Other (2)		(43,186	)		(73,768	)		61,637		(55,317	)
Total	$	(107,330	)	$	(159,758	)	$	102,006	$	(165,082	)

(1) Includes immaterial amounts of reversals of provisions recorded for prior years’ sales.

(2) Includes Medicaid, indirect rebates, and amounts due to customers.