XML 51 R31.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Revenue from Contracts with Customers (Tables) | 12 Months Ended
--- | ---
Dec. 31, 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 as of December 31, 2020 | ​ | $ | 132,775 | ​ | $ | 23,779 | ​ | $ | 19,055
Provision related to current period sales | ​ | ​ | 378,694 | ​ | ​ | 27,229 | ​ | ​ | 84,470
Changes in estimate related to prior period sales | ​ | ​ | 1,121 | ​ | ​ | 8,763 | ​ | ​ | 4
Credits/payments made | ​ | ​ | (370,211) | ​ | ​ | (5,154) | ​ | ​ | (90,303)
Balance as of December 31, 2021 | ​ | $ | 142,379 | ​ | $ | 54,617 | ​ | $ | 13,226
Acquired from BDSI | ​ | ​ | 38,074 | ​ | ​ | 18,187 | ​ | ​ | 7,575
Provision related to current period sales | ​ | ​ | 497,250 | ​ | ​ | 38,250 | ​ | ​ | 132,547
Changes in estimate related to prior period sales | ​ | ​ | (619) | ​ | ​ | 2,505 | ​ | ​ | (592)
Credits/payments made | ​ | ​ | (520,147) | ​ | ​ | (40,005) | ​ | ​ | (130,698)
Balance as of December 31, 2022 | ​ | $ | 156,937 | ​ | $ | 73,554 | ​ | $ | 22,058
Provision related to current period sales | ​ | ​ | 424,013 | ​ | ​ | 41,993 | ​ | ​ | 149,976
Changes in estimate related to prior period sales | ​ | ​ | (4,802) | ​ | ​ | 4,268 | ​ | ​ | 555
Credits/payments made | ​ | ​ | (426,322) | ​ | ​ | (42,310) | ​ | ​ | (151,672)
Balance as of December 31, 2023 | ​ | $ | 149,826 | ​ | $ | 77,505 | ​ | $ | 20,917
​
| (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 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | Years Ended December 31,
​ | 2023 | ​ | 2022 | ​ | 2021
Belbuca | $ | 182,095 | ​ | $ | 126,461 | ​ | $ | —
Xtampza ER | ​ | 177,374 |  | ​ | 138,804 |  | ​ | 103,708
Nucynta IR | ​ | 108,150 | ​ | ​ | 112,058 | ​ | ​ | 102,222
Nucynta ER | ​ | 82,653 | ​ | ​ | 72,418 | ​ | ​ | 70,938
Symproic | ​ | 16,495 | ​ | ​ | 12,267 | ​ | ​ | —
Other | ​ | — | ​ | ​ | 1,925 | ​ | ​ | —
Total product revenues, net | $ | 566,767 | ​ | $ | 463,933 | ​ | $ | 276,868
​

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 -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
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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