XML 57 R45.htm IDEA: XBRL DOCUMENT v3.25.3

Revenue from Contracts with Customers - Provision and Allowance Activity (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2025	Sep. 30, 2024
Rebates and Incentives
Revenue from Contracts with Customers
Beginning balance	$ 191,508	$ 149,826
Provision related to current period sales	361,674	303,570
Ironshore measurement period adjustments	616	42,515
Changes in estimate related to prior period sales	(3,934)	(1,634)
Credits/payments made	(380,173)	(296,433)
Ending balance	169,691	197,844
Product Returns
Revenue from Contracts with Customers
Beginning balance	147,134	77,505
Provision related to current period sales	51,576	33,587
Ironshore measurement period adjustments	(23,843)	36,588
Changes in estimate related to prior period sales	(4,878)	2,419
Credits/payments made	(30,072)	(34,069)
Ending balance	139,917	116,030
Trade Allowances and Chargebacks
Revenue from Contracts with Customers
Beginning balance	38,512	20,917
Provision related to current period sales	157,390	124,194
Ironshore measurement period adjustments	7	5,011
Changes in estimate related to prior period sales	288	(85)
Credits/payments made	(167,517)	(120,611)
Ending balance	$ 28,680	$ 29,426

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

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column E
-Publisher SEC

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column D
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column C
-Subparagraph (1)
-Publisher SEC

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column C
-Subparagraph (2)
-Publisher SEC

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 09
-Paragraph Column B
-Publisher SEC

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-5

Reference 7: 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

Reference 8: 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 9: 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 10: 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 11: 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

+ 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 50
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-11

Reference 2: 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 3: 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 4: 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

- Definition

Amount of increase (decrease) in obligation to transfer good or service to customer for which consideration from customer has been received or is due, from business combination.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

+ Details

Name:	us-gaap_ContractWithCustomerLiabilityIncreaseDecreaseForContractAcquiredInBusinessCombination
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

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: