XML 114 R94.htm IDEA: XBRL DOCUMENT v3.24.0.1
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