XML 52 R41.htm IDEA: XBRL DOCUMENT
v3.23.3

Revenue from Contracts with Customers - Product Revenue Provision and Allowance Categories (Details) - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
Rebates and Incentives |  |
Allowance categories |  |
Balance as of beginning of the period | $ 156,937 | $ 142,379
Acquired from BDSI |  | 38,074
Provision related to current period sales | 325,725 | 368,880
Changes in estimate related to prior period sales | 2 | (304)
Credits/payments made | (315,170) | (385,298)
Balance as of end of the period | 167,494 | 163,731
Product Returns |  |
Allowance categories |  |
Balance as of beginning of the period | 73,554 | 54,617
Acquired from BDSI |  | 18,187
Provision related to current period sales | 31,904 | 26,508
Changes in estimate related to prior period sales | 3,722 | (838)
Credits/payments made | (31,662) | (20,987)
Balance as of end of the period | 77,518 | 77,487
Trade Allowances and Chargebacks |  |
Allowance categories |  |
Balance as of beginning of the period | 22,058 | 13,226
Acquired from BDSI |  | 7,575
Provision related to current period sales | 112,550 | 94,859
Changes in estimate related to prior period sales | 589 | (580)
Credits/payments made | (113,263) | (93,946)
Balance as of end of the period | $ 21,934 | $ 21,134

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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column D)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column C(1))) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09(Column C(2))) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479837/606-10-45-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-8 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479837/606-10-45-2 + 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: |