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Note 4 - Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2014

Revenue Recognition Disclosure [Abstract]

Schedule of Chargeback Liability [Table Text Block]

	Nine Months Ended September 30,				Year Ended December 31,
	2014				2013
	(in thousands)
Beginning balance		$	18,104			$	11,898
Provision related to sales made in the current period			118,643				213,075
Credits issued to third parties			(124,449	)			(206,869	)
Ending balance		$	12,298			$	18,104

Schedule of Product Returns Liability [Table Text Block]

	Nine Months Ended September 30,				Year Ended December 31,
	2014				2013
	(in thousands)
Beginning balance		$	4,592			$	2,673
Provision for product returns			(261	)			2,711
Credits issued to third parties			(1,042	)			(792	)
Ending balance		$	3,289			$	4,592

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- Definition

The provision for chargebacks is a significant estimate used in the recognition of revenue. As part of its sales terms with wholesale customers, the Company agrees to reimburse wholesalers for differences between the gross sales prices, at which the Company sells its products to wholesalers and the actual prices of such products at the time wholesalers resell them under the Company’s various contractual arrangements with third parties such as hospitals and group purchasing organizations. The Company estimates chargebacks at the time of sale to wholesalers based on wholesaler inventory stocking levels, historic chargeback rates, and current contract pricing.

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The Company’s product returns primarily consist of the returns of expired products from sales made in prior periods. Returned products cannot be resold. At the time product revenue is recognized, the Company records an accrual for estimated returns. The accrual is based, in part, upon the historical relationship of product returns to sales and customer contract terms.

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