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Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2023

Revenue Recognition

Schedule of chargeback and rebates provision analysis

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​	​	​	​	​	​	​
​	​	Three Months Ended
​	​	March 31,
​	​	2023		​	2022
​	​	(in thousands)
Beginning balance		$	26,606		$	20,167
Provision for chargebacks and rebates	​		69,027	​		46,779
Credits and payments issued to third parties	​		(67,289)	​		(48,394)
Ending balance	​	$	28,344	​	$	18,552

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Schedule of product return liability analysis

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​	​	​	​	​	​	​
​	​	Three Months Ended
​	​	March 31,
​	​	2023		​	2022
​	​	(in thousands)
Beginning balance		$	19,451		$	21,677
Provision for product returns	​		614	​		1,192
Credits issued to third parties	​		(1,226)	​		(1,480)
Ending balance	​	$	18,839	​	$	21,389

​

X

- 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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- Definition

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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No definition available.

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