XML 34 R24.htm IDEA: XBRL DOCUMENT
v3.23.1

PRODUCT REVENUES, NET, ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT REVENUES (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2023
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, 2022 |  | $ | 417 |  |  | $ | 67,493 |  |  | $ | 3,343 |  |  | $ | 23,445 |  |  | $ | 94,698 |
Provision |  |  | 2,827 |  |  |  | 30,488 |  |  |  | 3,572 |  |  |  | 14,567 |  |  |  | 51,454 |
Adjustments relating to prior years |  |  | — |  |  |  | (2,162 | ) |  |  | — |  |  |  | — |  |  |  | (2,162 | )
Payments/credits |  |  | (3,244 | ) |  |  | (28,025 | ) |  |  | (3,389 | ) |  |  | (14,040 | ) |  |  | (48,698 | )
Balance, as of March 31, 2023 |  | $ | — |  |  | $ | 67,794 |  |  | $ | 3,526 |  |  | $ | 23,972 |  |  | $ | 95,292 |
|  | 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 |  |  |  | 24,989 |  |  |  | 2,950 |  |  |  | 9,181 |  |  |  | 39,557 |
Adjustments relating to prior years |  |  | — |  |  |  | (849 | ) |  |  | — |  |  |  | 30 |  |  |  | (819 | )
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 |
Summary of Total Reserves Included in Consolidated Balance Sheets | The following table summarizes the total reserves above included in the Company’s unaudited condensed consolidated balance sheets for each of the periods indicated:
|  | As of March 31, 2023 |  |  | As of December 31, 2022 |
|  | (in thousands) |
Reduction to accounts receivable |  | $ | 26,600 |  |  | $ | 25,914 |
Component of accrued expenses |  |  | 68,692 |  |  |  | 68,784 |
Total reserves |  | $ | 95,292 |  |  | $ | 94,698 |

X
- Definition Summary of change in reserves for discounts and allowances. + References No definition available. + Details
Name: | srpt_SummaryOfChangeInReservesForDiscountsAndAllowancesTableTextBlock
Namespace Prefix: | srpt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of reserves for discounts and allowances included in consolidated balance sheets. + References No definition available. + Details
Name: | srpt_SummaryOfReservesForDiscountsAndAllowancesIncludedInConsolidatedBalanceSheetsTableTextBlock
Namespace Prefix: | srpt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesNetCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration