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Revenue from Contracts with Customers (Tables)

6 Months Ended

Jun. 30, 2019

Revenue from Contracts with Customers

Summary of product revenue provision and allowance

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​	​	​	​	​	​	​	​	​	​
​		​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance at December 31, 2018	​	$	129,318	​	$	15,465	​	$	14,841
Provision related to current period sales	​	​	128,509	​	​	9,150	​	​	31,988
Changes in estimate related to prior period sales	​	​	(3,017)	​	​	—	​	​	—
Credits/payments made	​	​	(119,659)	​	​	(1,502)	​	​	(32,673)
Balance at June 30, 2019	​	$	135,151	​	$	23,113	​	$	14,156

​

​ ​
	(1)		Rebates and incentives includes managed care rebates, government rebates, co-pay program incentives, and sales incentives and allowances. Provisions for rebates and discounts are deducted from gross revenues at the time revenues are recognized and are included in accrued rebates, returns and discounts in the Company’s Condensed Consolidated Balance Sheets. ​

	(2)		Provisions for product returns are deducted from gross revenues at the time revenues are recognized and are included in accrued rebates, returns and discounts in the Company’s Condensed Consolidated Balance Sheets.
		​
	(3)	​			Trade allowances and chargebacks include fees for distribution service fees, prompt pay discounts, and chargebacks. Trade allowances and chargebacks are deducted from gross revenue at the time revenues are recognized and are recorded as a reduction to accounts receivable in the Company’s Condensed Consolidated Balance Sheets.

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Schedule of disaggregation of revenue

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​	​	​	​	​	​	​	​	​	​	​	​
​	Three months ended June 30,					​	Six months ended June 30,
​	2019		​	2018		​	2019		​	2018
Xtampza ER	$	26,018		$	18,116	​	$	51,152	​	$	33,911
Nucynta Products		49,022	​		54,945	​		98,404	​		102,899
Total product revenues, net	$	75,040	​	$	73,061	​	$	149,556	​	$	136,810

​

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- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045

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- References

No definition available.

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