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ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES (Tables) | 3 Months Ended
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Mar. 31, 2022
Receivables, Net, Current [Abstract] |
Summary of Change in Reserves for 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 |
Summary of Total Reserves Included in Consolidated Balance Sheets | 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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