XML 65 R49.htm IDEA: XBRL DOCUMENT
v3.22.4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Product Revenue Provision and Allowance Categories (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Rebates and Incentives |  |  |
Allowance categories |  |  |
Balance at beginning of the period | $ 142,379 | $ 132,775 | $ 129,901
Acquired from BDSI | 38,074 |  |
Provision related to current period sales | 497,250 | 378,694 | 326,280
Changes in estimate related to prior period sales | (619) | 1,121 | (539)
Credits/payments made | (520,147) | (370,211) | (322,867)
Balance at end of the period | 156,937 | 142,379 | 132,775
Product Returns |  |  |
Allowance categories |  |  |
Balance at beginning of the period | 54,617 | 23,779 | 27,648
Acquired from BDSI | 18,187 |  |
Provision related to current period sales | 38,250 | 27,229 | 10,900
Changes in estimate related to prior period sales | 2,505 | 8,763 |
Credits/payments made | (40,005) | (5,154) | (14,769)
Balance at end of the period | 73,554 | 54,617 | 23,779
Trade Allowances and Chargebacks |  |  |
Allowance categories |  |  |
Balance at beginning of the period | 13,226 | 19,055 | 14,020
Acquired from BDSI | 7,575 |  |
Provision related to current period sales | 132,547 | 84,470 | 75,554
Changes in estimate related to prior period sales | (592) | 4 | (403)
Credits/payments made | (130,698) | (90,303) | (70,116)
Balance at end of the period | $ 22,058 | $ 13,226 | $ 19,055

X
- Definition Assumed liability related to product sales + References No definition available. + Details
Name: | coll_AssumedLiabilityRelatedToProductSales
Namespace Prefix: | coll_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in contract liability due to change in estimation of prior period sales. + References No definition available. + Details
Name: | coll_ContractWithCustomerLiabilityChangeInEstimateOfPriorPeriodSales
Namespace Prefix: | coll_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of decrease in contract liability due to payments made. + References No definition available. + Details
Name: | coll_ContractWithCustomerLiabilityDecreaseDueToCreditsAndPayments
Namespace Prefix: | coll_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in contract liability due to change in provision for current period sales. + References No definition available. + Details
Name: | coll_ContractWithCustomerLiabilityProvisionForCurrentPeriodSales
Namespace Prefix: | coll_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=126919976&loc=SL49130531-203044 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130549-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126919976&loc=SL49130532-203044 + Details
Name: | us-gaap_ContractWithCustomerLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=coll_AllowanceForRebatesAndIncentivesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=coll_ContractWithCustomerRefundLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=coll_AllowanceAndChargebacksForTradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |