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v3.23.2

Revenue from Contracts with Customers (Tables) | 6 Months Ended
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Jun. 30, 2023
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, 2022 | ​ | $ | 156,937 | ​ | $ | 73,554 | ​ | $ | 22,058
Provision related to current period sales | ​ | ​ | 211,709 | ​ | ​ | 20,958 | ​ | ​ | 73,382
Changes in estimate related to prior period sales | ​ | ​ | (1,623) | ​ | ​ | 1,230 | ​ | ​ | 593
Credits/payments made | ​ | ​ | (227,167) | ​ | ​ | (22,509) | ​ | ​ | (73,076)
Balance at June 30, 2023 | ​ | $ | 139,856 | ​ | $ | 73,233 | ​ | $ | 22,957
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ | ​ | ​ |  | 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 | ​ | ​ | 233,089 | ​ | ​ | 16,675 | ​ | ​ | 59,211
Changes in estimate related to prior period sales | ​ | ​ | (481) | ​ | ​ | — | ​ | ​ | (37)
Credits/payments made | ​ | ​ | (244,356) | ​ | ​ | (11,465) | ​ | ​ | (52,939)
Balance at June 30, 2022 | ​ | $ | 168,705 | ​ | $ | 78,014 | ​ | $ | 27,036
​
| (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.
Schedule of disaggregation of revenue | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | Three Months Ended June 30, | ​ | Six Months Ended June 30,
​ | 2023 | ​ | 2022 | ​ | 2023 | ​ | 2022
Belbuca | $ | 43,136 | ​ | $ | 42,301 | ​ | $ | 87,348 | ​ | $ | 45,611
Xtampza ER | ​ | 41,245 |  | ​ | 33,190 | ​ | ​ | 89,114 | ​ | ​ | 64,708
Nucynta IR | ​ | 28,158 | ​ | ​ | 26,554 | ​ | ​ | 56,057 | ​ | ​ | 55,889
Nucynta ER | ​ | 19,171 | ​ | ​ | 17,077 | ​ | ​ | 40,307 | ​ | ​ | 36,340
Symproic | ​ | 3,836 | ​ | ​ | 3,860 | ​ | ​ | 7,487 | ​ | ​ | 4,160
Other | ​ | — | ​ | ​ | 567 | ​ | ​ | — | ​ | ​ | 592
Total product revenues, net | $ | 135,546 | ​ | $ | 123,549 | ​ | $ | 280,313 | ​ | $ | 207,300
​

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- 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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