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Accrued and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accrued and Other Current Liabilities
Royalties	$ 354,947	$ 263,466
Clinical related costs	100,282	130,570
Sales allowances	231,885	192,133
Sales and marketing	36,697	31,149
Construction in progress	11	3,493
Operating lease liabilities	6,181	8,195
Other current liabilities	90,604	72,047
Total accrued and other current liabilities	$ 820,607	$ 701,053	[1]
[1] The condensed consolidated balance sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date.

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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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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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