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Significant Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 2013
Summarizes Activity of the Product Revenue Allowance and Reserve Categories | The following table summarizes activity in each of the product revenue allowance and reserve categories described above for the six months ended June 30, 2013 (in thousands):
|  | Trade Allowances |  |  | Rebates, Chargebacks and Discounts |  |  | Product Returns |  |  | Other Incentives |  |  | Total |
Balance at January 1, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Provision related to current period and deferred sales |  |  | 1,654 |  |  |  | 1,009 |  |  |  | 72 |  |  |  | 1,095 |  |  |  | 3,830 |
Credits/payments made for current period and deferred sales |  |  | (1,053 | ) |  |  | (460 | ) |  |  | — |  |  |  | (869 | ) |  |  | (2,382 | )
Balance at June 30, 2013 |  | $ | 601 |  |  | $ | 549 |  |  | $ | 72 |  |  | $ | 226 |  |  | $ | 1,448 |
Product Revenue Recognized and Deferred | The following table summarizes product revenue recognized and deferred during the six months ended June 30, 2013 (in thousands):
|  | June 30, 2013 |  |  | December 31, 2012 |
Product revenue recognized |  | $ | 7,842 |  |  | $ | — |
Deferred product revenue |  |  | 1,833 |  |  |  | — |
|  | $ | 9,675 |  |  | $ | — |
Expensed and Capitalized Cost of Goods | In conjunction with the Company’s recognition and deferral of product revenues, the Company expensed and capitalized the associated cost of goods, as follows, during the six months ended June 30, 2013 (in thousands):
|  | June 30, 2013 |  |  | December 31, 2012 |
Cost of goods sold expensed |  | $ | 4,131 |  |  | $ | — |
Finished goods inventory held by others |  |  | 695 |  |  |  | — |
|  | $ | 4,826 |  |  | $ | — |
Assets and Liability Measured at Fair Value on a Recurring Basis | The following table presents information about the Company’s assets and liabilities as of June 30, 2013 and December 31, 2012 that are measured at fair value on a recurring basis and indicates the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:
|  | June 30, 2013 |
In millions |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents—money markets |  | $ | 41.5 |  |  | $ | 41.5 |  |  | $ | — |  |  | $ | — |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant derivative liability |  | $ | 36.0 |  |  | $ | — |  |  | $ | — |  |  | $ | 36.0 |
Long-term debt redemption feature |  | $ | 8.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 8.6 |
Foreign currency contracts |  | $ | 0.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.9 |
|  | December 31, 2012 |
In millions |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents—money markets |  | $ | 64.1 |  |  | $ | 64.1 |  |  | $ | — |  |  | $ | — |
Liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant derivative liability |  | $ | 54.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 54.9 |
Long-term debt redemption feature |  | $ | 14.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 14.6 |
Change in Fair Value of Financial Instruments | The change in the fair value of financial instruments is as follows (in thousands):
|  | October 2009 Warrants |  |  | Debt Redemption Feature |  |  | Foreign Exchange Contracts |  |  | Totals |
Balance at January 1, 2012 |  | $ | 123,125 |  |  | $ | — |  |  | $ | — |  |  | $ | 123,125 |
Loss on change in fair value of derivative liability |  |  | 85,139 |  |  |  | — |  |  |  | — |  |  |  | 85,139 |
Compensation expense for change in fair value of warrants issued to former employees |  |  | 4,232 |  |  |  |  |  |  |  |  |  |  |  | 4,232 |
Transfers to equity |  |  | (92,282 | ) |  |  | — |  |  |  | — |  |  |  | (92,282 | )
Balance at June 30, 2012 |  | $ | 120,214 |  |  | $ | — |  |  | $ | — |  |  | $ | 120,214 |
|  | October 2009 Warrants |  |  | Debt Redemption Feature |  |  | Foreign Exchange Contracts |  |  | Totals |
Balance at January 1, 2013 |  | $ | 54,854 |  |  | $ | 14,577 |  |  | $ | — |  |  | $ | 69,431 |
(Gain) loss on change in fair value of derivative liabilities |  |  | (17,371 | ) |  |  | (5,977 | ) |  |  | 887 |  |  |  | (22,461 | )
Compensation income for change in fair value of warrants issued to former employees |  |  | (1,455 | ) |  |  |  |  |  |  |  |  |  |  | (1,455 | )
Transfers to equity |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance at June 30, 2013 |  | $ | 36,028 |  |  | $ | 8,600 |  |  | $ | 887 |  |  | $ | 45,515 |

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- Definition Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a,b,bb) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2C -URI http://asc.fasb.org/extlink&oid=25499696&loc=SL7498348-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 + Details
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