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Revenue Reserves | 12 Months Ended
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Dec. 31, 2015
Reserves for Discounts and Allowances [Abstract] |
Reserves for Discounts and Allowances | Reserves for Discounts and Allowances As a result of our acquisition of all remaining rights to TYSABRI from Elan, we began recognizing reserves for discounts and allowances for U.S. TYSABRI revenue in the second quarter of 2013. In addition, following our recently launched products, we began recognizing reserves for discounts and allowances related to these products' revenue. An analysis of the change in reserves is summarized as follows:
(In millions) | Discounts |  | Contractual Adjustments |  | Returns |  | Total
2015 |  |  |  |  |  |  |
Beginning balance | $ | 47.6 |  |  | $ | 387.1 |  |  | $ | 49.1 |  |  | $ | 483.8 |
Current provisions relating to sales in current year | 459.7 |  |  | 1,732.1 |  |  | 37.6 |  |  | 2,229.4 |
Adjustments relating to prior years | (1.3 | ) |  | (16.3 | ) |  | (14.7 | ) |  | (32.3 | )
Payments/returns relating to sales in current year | (405.9 | ) |  | (1,258.1 | ) |  | (2.6 | ) |  | (1,666.6 | )
Payments/returns relating to sales in prior years | (44.0 | ) |  | (296.1 | ) |  | (11.5 | ) |  | (351.6 | )
Ending balance | $ | 56.1 |  |  | $ | 548.7 |  |  | $ | 57.9 |  |  | $ | 662.7 |
(In millions) | Discounts |  | Contractual Adjustments |  | Returns |  | Total
2014 |  |  |  |  |  |  |
Beginning balance | $ | 47.0 |  |  | $ | 345.5 |  |  | $ | 33.7 |  |  | $ | 426.2 |
Current provisions relating to sales in current year | 347.3 |  |  | 1,265.4 |  |  | 39.1 |  |  | 1,651.8 |
Adjustments relating to prior years | (1.0 | ) |  | (28.5 | ) |  | 13.5 |  |  | (16.0 | )
Payments/returns relating to sales in current year | (299.7 | ) |  | (933.4 | ) |  | (4.1 | ) |  | (1,237.2 | )
Payments/returns relating to sales in prior years | (46.0 | ) |  | (261.9 | ) |  | (33.1 | ) |  | (341.0 | )
Ending balance | $ | 47.6 |  |  | $ | 387.1 |  |  | $ | 49.1 |  |  | $ | 483.8 |
(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 |  |  | 861.3 |  |  | 22.9 |  |  | 1,120.5 |
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 |  |  | $ | 345.5 |  |  | $ | 33.7 |  |  | $ | 426.2 |
The total revenue-related reserves above, included in our consolidated balance sheets, are summarized as follows:
| As of December 31,
(In millions) | 2015 |  | 2014
Reduction of accounts receivable | $ | 144.6 |  |  | $ | 124.6 |
Component of accrued expenses and other | 518.1 |  |  | 359.2 |
Total revenue-related reserves | $ | 662.7 |  |  | $ | 483.8 |

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
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