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Accrued and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Accrued and Other Current Liabilities
Royalties	$ 209,501	$ 168,412
Clinical related costs	137,445	109,486
Sales allowances	141,538	136,541
Sales and marketing	34,607	35,750
Construction in progress	8,952	27,098
Operating lease liabilities	9,369	10,554
Other current liabilities	57,396	45,754
Total accrued and other current liabilities	$ 598,808	$ 533,595

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- 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).

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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 the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. 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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Cumulative provision for contract losses not offset against related costs accumulated on the balance sheet.

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