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Accrued and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accrued and Other Current Liabilities
Royalties	$ 142,446	$ 106,011
Clinical related costs	125,290	115,897
Sales allowances	105,749	73,204
Construction in progress	23,892	22,807
Operating lease liabilities	9,849	12,674
Other current liabilities	74,653	47,811
Total accrued and other current liabilities	$ 481,879	$ 378,404

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

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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).

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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
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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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