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Revenue Reserves | 12 Months Ended
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Dec. 31, 2013
Reserves for Discounts and Allowances [Abstract] |
Reserves for Discounts and Allowances | Reserves for Discounts and Allowances As a result of our acquisition of TYSABRI rights from Elan, we began recognizing reserves for discounts and allowances for U.S. TYSABRI revenue in the second quarter of 2013. Prior periods included reserves for discounts and allowances for rest of world TYSABRI revenue and worldwide AVONEX revenue. In addition, following our commercial launch of TECFIDERA in the second quarter of 2013, we began recognizing reserves for discounts and allowances related to TECFIDERA revenue. An analysis of the change in reserves is summarized as follows:
(In millions) | Discounts |  | Contractual Adjustments |  | Returns |  | Total
2013 |  |  |  |  |  |  |
Beginning balance | $ | 14.3 |  |  | $ | 196.0 |  |  | $ | 26.8 |  |  | $ | 237.1 |
Current provisions relating to sales in current year | 236.3 |  |  | 851.4 |  |  | 22.9 |  |  | 1,110.6 |
Adjustments relating to prior years | (0.7 | ) |  | (16.4 | ) |  | 1.1 |  |  | (16.0 | )
Payments/returns relating to sales in current year | (189.7 | ) |  | (560.4 | ) |  | — |  |  | (750.1 | )
Payments/returns relating to sales in prior years | (13.2 | ) |  | (135.0 | ) |  | (17.1 | ) |  | (165.3 | )
Ending balance | $ | 47.0 |  |  | $ | 335.6 |  |  | $ | 33.7 |  |  | $ | 416.3 |
(In millions) | Discounts |  | Contractual Adjustments |  | Returns |  | Total
2012 |  |  |  |  |  |  |
Beginning balance | $ | 11.9 |  |  | $ | 120.0 |  |  | $ | 23.7 |  |  | $ | 155.6 |
Current provisions relating to sales in current year | 96.5 |  |  | 534.2 |  |  | 22.0 |  |  | 652.7 |
Adjustments relating to prior years | (0.3 | ) |  | (4.7 | ) |  | (0.1 | ) |  | (5.1 | )
Payments/returns relating to sales in current year | (83.6 | ) |  | (363.2 | ) |  | (4.3 | ) |  | (451.1 | )
Payments/returns relating to sales in prior years | (10.2 | ) |  | (90.3 | ) |  | (14.5 | ) |  | (115.0 | )
Ending balance | $ | 14.3 |  |  | $ | 196.0 |  |  | $ | 26.8 |  |  | $ | 237.1 |
(In millions) | Discounts |  | Contractual Adjustments |  | Returns |  | Total
2011 |  |  |  |  |  |  |
Beginning balance | $ | 13.9 |  |  | $ | 107.0 |  |  | $ | 21.1 |  |  | $ | 142.0 |
Current provisions relating to sales in current year | 84.3 |  |  | 372.1 |  |  | 15.7 |  |  | 472.1 |
Adjustments relating to prior years | — |  |  | (14.0 | ) |  | (0.9 | ) |  | (14.9 | )
Payments/returns relating to sales in current year | (73.3 | ) |  | (277.0 | ) |  | (0.4 | ) |  | (350.7 | )
Payments/returns relating to sales in prior years | (13.0 | ) |  | (68.1 | ) |  | (11.8 | ) |  | (92.9 | )
Ending balance | $ | 11.9 |  |  | $ | 120.0 |  |  | $ | 23.7 |  |  | $ | 155.6 |
During 2013, we reclassified prior year amounts related to our AVONEX co-pay programs from discounts to contractual adjustments. For the years ended December 31, 2012 and 2011, we reclassified $17.3 million and $11.7 million, respectively. The total reserves above, included in our consolidated balance sheets, are summarized as follows:
| As of December 31,
(In millions) | 2013 |  | 2012
Reduction of accounts receivable | $ | 151.4 |  |  | $ | 46.1 |
Component of accrued expenses and other | 264.9 |  |  | 191.0 |
Total reserves | $ | 416.3 |  |  | $ | 237.1 |

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- Definition Represents disclosure of our revenue recognition policies and accounting for related reserves for discounts and allowances. This item also provides analyses of the amount of, and change in, total revenue reserves related to our product sales. + References No definition available. + Details
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