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Revenue Recognition (Tables)
12 Months Ended
Dec. 31, 2019
Revenue Recognition [Abstract]  
Summary of Product Revenue Allowance and Reserve Categories The following table summarizes balances and activity in each of the product revenue allowance and reserve categories for the year ended December 31, 2019 and 2018 (in thousands):

 

 

Balance at

Beginning of

Period

 

 

Provisions

related to current

period sales

 

 

Credit or payments

made during

the period

 

 

Balance

at End of

Period

 

Year ended December 31, 2019:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts receivable reserves(1)

 

$

1,272

 

 

$

11,042

 

 

$

(9,613

)

 

$

2,701

 

Revenue reserve accruals(2)

 

$

1,033

 

 

$

6,632

 

 

$

(3,772

)

 

$

3,893

 

Year ended December 31, 2018:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts receivable reserves(1)

 

$

-

 

 

$

3,274

 

 

$

(2,002

)

 

$

1,272

 

Revenue reserve accruals(2)

 

$

-

 

 

$

1,308

 

 

$

(275

)

 

$

1,033

 

 

(1)

Reserves are for chargebacks, discounts and other fees.

(2)

Accruals are for returns, rebates and other fees