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Income Taxes - Other (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Deferred tax assets: |  |  |
U.S. and state net operating loss carryforwards | $ 33,800 | $ 56,982 |
Research and development credits | 1,769 | 5,036 |
Operating lease liabilities | 1,803 | 2,131 |
Returns and discounts | 18,528 | 19,423 |
Stock-based compensation | 7,570 | 6,776 |
Accruals and other | 6,257 | 5,228 |
163(j) Carryforward |  | 3,647 |
Capitalized R&D | 707 | 929 |
Intangible assets | 32,771 | 23,592 |
Gross deferred tax assets: | 103,205 | 123,744 |
Valuation allowance | (5,781) | (5,254) |
Total deferred tax assets: | 97,424 | 118,490 |
Deferred tax liabilities: |  |  |
Debt discount | (344) | (406) |
Operating lease assets | (1,529) | (1,778) |
Inventory |  | (3,918) |
Intangible assets | (65,774) | (84,167) |
Property and equipment | (3,518) | (4,271) |
Total deferred tax liabilities: | (71,165) | (94,540) |
Net deferred tax assets | 26,259 | 23,950 | $ 78,042
Valuation allowance |  |  |
Valuation allowance | 5,781 | 5,254 |
Deferred tax asset valuation allowance increase | 527 |  |
Net operating loss carryforwards |  |  |
Deferred tax benefit | 2,153 | 8,391 | 78,042
Reconciliation of gross unrecognized tax benefits - Federal, State and Foreign Tax |  |  |
Gross UTB Balance as of beginning of period | 11,400 | 654 | 586
Additions based on tax positions related to the current year |  |  | 67
Additions for tax positions related to acquisitions |  | 10,930 |
Additions for tax positions of prior years |  |  | 1
Reductions for tax positions of prior years | (94) | (184) |
Gross UTB Balance as of end of period | 11,306 | 11,400 | 654
Net UTB impacting the effective tax rate at December 31 excluding valuation allowance impacts, if any | 11,275 | 11,368 | $ 500
BioDelivery Sciences International, Inc |  |  |
Net operating loss carryforwards |  |  |
Net operating losses acquired | 234,675 |  |
Operating loss estimated to expire unbenefited due to IRC 382 annual limitations | 124,310 |  |
U.S. federal |  |  |
Net operating loss carryforwards |  |  |
Net operating losses | 137,459 | 229,797 |
Net operating loss carryforwards - subject to expiration | 95,471 |  |
Net operating loss carryforwards - no expiration | 41,988 |  |
Research and development tax credit carryforwards, net | 1,025 | 4,231 |
State |  |  |
Net operating loss carryforwards |  |  |
Net operating losses | 202,381 | 252,597 |
Research and development tax credit carryforwards, net | $ 672 | $ 832 |

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