Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 29, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Estimated Useful Lives of Property and Equipment

Property and equipment are recorded at cost and depreciated using the straight-line method over the following estimated useful lives once it is placed into service:



Asset Category		Estimated Useful Life
Buildings		40 years
Lab equipment		5 years
Furniture and fixtures		5 years
Computer equipment and software		3 years
Leasehold improvements		7 to 15 years

Reserve Balances for Discounts and Allowances

The activities and ending reserve balances for each significant category of discount and allowance were as follows (dollars in thousands):



	Chargebacks and discounts for prompt payment			Other customer credits/fees and co-pay assistance			Rebates			Returns			Total
Balance at December 31, 2015	$	119		$	251		$	891		$	38		$	1,299
Provision related to sales made in:													—
Current period	8,271			2,747			5,105			359			16,482
Prior periods	(39		)	2			(313		)	(8		)	(358		)
Payments and customer credits issued	(6,549		)	(2,206		)	(3,056		)	(38		)	(11,849		)
Balance at December 31, 2016	1,802			794			2,627			351			5,574
Provision related to sales made in:
Current period	33,310			7,301			14,390			—			55,001
Prior periods	(817		)	—			(624		)	—			(1,441		)
Payments and customer credits issued	(32,367		)	(6,300		)	(10,623		)	(351		)	(49,641		)
Balance at December 31, 2017	$	1,928		$	1,795		$	5,770		$	—		$	9,493