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Revenue from Contracts with Customers (Tables)

3 Months Ended

Mar. 31, 2024

Revenue from Contracts with Customers

Summary of product revenue provision and allowance

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​	​	​	​	​	​	​	​	​	​
​	​	​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance as of December 31, 2023	​	$	149,826	​	$	77,505	​	$	20,917
Provision related to current period sales	​	​	92,569	​	​	9,697	​	​	39,013
Changes in estimate related to prior period sales	​	​	1,061	​	​	1,519	​	​	(53)
Credits/payments made	​	​	(105,228)	​	​	(9,069)	​	​	(39,245)
Balance as of March 31, 2024	​	$	138,228	​	$	79,652	​	$	20,632

​

​	​	​	​	​	​	​	​	​	​
​		​		​	​			Trade
​	​	Rebates and		​	Product		​	Allowances and
​	​	Incentives (1)		​	Returns (2)		​	Chargebacks (3)
Balance as of December 31, 2022	​	$	156,937	​	$	73,554	​	$	22,058
Provision related to current period sales	​	​	92,871	​	​	10,166	​	​	34,921
Changes in estimate related to prior period sales	​	​	36	​	​	571	​	​	92
Credits/payments made	​	​	(122,852)	​	​	(10,381)	​	​	(32,563)
Balance as of March 31, 2023	​	$	126,992	​	$	73,910	​	$	24,508

​

(1) Provisions for rebates and incentives include 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

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​	​	​	​	​	​
​	Three Months Ended March 31,
​	2024		​	2023
Belbuca	$	50,663	​	$	44,212
Xtampza ER	​	45,813		​	47,869
Nucynta IR	​	25,960	​	​	27,899
Nucynta ER	​	19,186	​	​	21,136
Symproic	​	3,301	​	​	3,651
Total product revenues, net	$	144,923	​	$	144,767

​

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

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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

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- References

No definition available.

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