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Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contracts with Customers

Summary of product revenue provision and allowance

​

​	​	​	​	​	​	​	​	​	​
​	​	​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance at December 31, 2021	​	$	142,379	​	$	54,617	​	$	13,226
Acquired from BDSI	​	​	38,074	​	​	18,187	​	​	7,575
Provision related to current period sales	​	​	368,880	​	​	26,508	​	​	94,859
Changes in estimate related to prior period sales	​	​	(304)	​	​	(838)	​	​	(580)
Credits/payments made	​	​	(385,298)	​	​	(20,987)	​	​	(93,946)
Balance at September 30, 2022	​	$	163,731	​	$	77,487	​	$	21,134

​

​	​	​	​	​	​	​	​	​	​
​		​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance at December 31, 2020	​	$	132,775	​	$	23,779	​	$	19,055
Provision related to current period sales	​	​	273,576	​	​	13,750	​	​	63,279
Changes in estimate related to prior period sales	​	​	(434)	​	​	—	​	​	6
Credits/payments made	​	​	(261,210)	​	​	(3,473)	​	​	(58,213)
Credits expired (4)	​	​	—	​	​	12,960	​	​	—
Balance at September 30, 2021	​	$	144,707	​	$	47,016	​	$	24,127

​

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

(3) Provisions for 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 Consolidated Balance Sheets.

(4) During the nine months ended September 30, 2021, $12,960 of previously credited product returns were no longer eligible for credit under the Company’s returns policy as the product was not received as of the period end.

Schedule of disaggregation of revenue

​

​	​	​	​	​	​	​	​	​	​	​	​
​	Three Months Ended September 30,					​	Nine Months Ended September 30,
​	2022		​	2021		​	2022		​	2021
Belbuca	$	38,802	​	$	—	​	$	84,413	​	$	—
Xtampza ER	​	38,859		​	30,016	​	​	103,567	​	​	98,448
Nucynta IR	​	27,274	​	​	29,086	​	​	83,163	​	​	88,853
Nucynta ER	​	17,133	​	​	19,741	​	​	53,473	​	​	62,205
Symproic	​	3,580	​	​	—	​	​	7,740	​	​	—
Elyxyb	​	218	​	​	—	​	​	352	​	​	—
Other	​	1,147	​	​	—	​	​	1,605	​	​	—
Total product revenues, net	$	127,013	​	$	78,843	​	$	334,313	​	$	249,506

​

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ 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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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- References

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