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ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES | 3 Months Ended
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Mar. 31, 2022
Receivables, Net, Current [Abstract] |
ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES | . ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES As of March 31, 2022 and December 31, 2021, the Company's accounts receivable were $178.2 million and $153.0 million, respectively, both of which were related to products sales receivable, net of discounts and allowances. The following tables summarize an analysis of the change in reserves for discounts and allowances for each of the periods indicated:
|  | Chargebacks |  |  | Rebates |  |  | Prompt Pay |  |  | Other Accruals |  |  | Total |
|  | (in thousands) |
Balance, as of December 31, 2021 |  | $ | 799 |  |  | $ | 60,506 |  |  | $ | 2,798 |  |  | $ | 6,363 |  |  | $ | 70,466 |
Provision |  |  | 2,437 |  |  |  | 24,140 |  |  |  | 2,950 |  |  |  | 9,211 |  |  |  | 38,738 |
Payments/credits |  |  | (2,906 | ) |  |  | (16,563 | ) |  |  | (2,645 | ) |  |  | (4,182 | ) |  |  | (26,296 | )
Balance, as of March 31, 2022 |  | $ | 330 |  |  | $ | 68,083 |  |  | $ | 3,103 |  |  | $ | 11,392 |  |  | $ | 82,908 |
|  | Chargebacks |  |  | Rebates |  |  | Prompt Pay |  |  | Other Accruals |  |  | Total |
|  | (in thousands) |
Balance, as of December 31, 2020 |  | $ | 2,281 |  |  | $ | 41,771 |  |  | $ | 1,949 |  |  | $ | 4,969 |  |  | $ | 50,970 |
Provision |  |  | 2,085 |  |  |  | 14,907 |  |  |  | 1,844 |  |  |  | 3,191 |  |  |  | 22,027 |
Payments/credits |  |  | (3,969 | ) |  |  | (9,108 | ) |  |  | (1,432 | ) |  |  | (2,619 | ) |  |  | (17,128 | )
Balance, as of March 31, 2021 |  | $ | 397 |  |  | $ | 47,570 |  |  | $ | 2,361 |  |  | $ | 5,541 |  |  | $ | 55,869 |
The following table summarizes the total reserves included in the Company’s unaudited condensed consolidated balance sheets for the periods indicated:
|  | As of March 31, 2022 |  |  | As of December 31, 2021 |
|  | (in thousands) |
Reduction to accounts receivable |  | $ | 13,935 |  |  | $ | 8,321 |
Component of accrued expenses |  |  | 68,973 |  |  |  | 62,145 |
Total reserves |  | $ | 82,908 |  |  | $ | 70,466 |

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- Definition Accounts receivable and reserves for product sales. + References No definition available. + Details
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- References No definition available. + Details
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Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration