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Accrued and other current liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accrued and Other Current Liabilities
Royalties	$ 92,149	$ 73,221
Clinical related costs	95,451	88,710
Sales allowances	73,610	59,924
Construction in progress	12,835	12,732
Operating lease liabilities	10,713	9,343
Other current liabilities	49,557	42,020
Total accrued and other current liabilities	$ 334,315	$ 285,950

X

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for clinical related costs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

No definition available.

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable for the acquisition of merchandise, materials, supplies and services pertaining to construction projects such as a housing development or factory expansion not classified as trade payables. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 45
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Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

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Cumulative provision for contract losses not offset against related costs accumulated on the balance sheet.

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