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Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2024

Revenue Recognition

Schedule of chargeback and rebates provision analysis

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​	​	​	​	​	​	​
​	​	Nine Months Ended
​	​	September 30,
​	​	2024		​	2023
​	​	(in thousands)
Beginning balance		$	27,920		$	26,606
Provision for chargebacks and rebates	​		218,312	​		200,317
Credits and payments issued to third parties	​		(181,216)	​		(201,650)
Ending balance	​	$	65,016	​	$	25,273

Schedule of provision of chargebacks and rebates as reflected in the balance sheets

​

​	​	​	​	​	​
​	September 30,		​	December 31,
​	2024		​	2023
​	(in thousands)
Reduction to accounts receivable, net	$	21,355		$	21,861
Accounts payable and accrued liabilities		43,661	​		6,059
Total	$	65,016	​	$	27,920

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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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- Definition

Tabular disclosure of the amounts that are recognized in the balance sheet for chargebacks and rebates.

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No definition available.

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- References

No definition available.

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