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Revenue Recognition (Tables)
3 Months Ended
Mar. 31, 2018
Revenue From Contract With Customer [Abstract]  
Summarize Activity of the Net Product Revenue Allowance and Reserve Categories

The following tables summarize activity in each of the net product revenue allowance and reserve categories described above for the three months ended March 31, 2018 and 2017:

 

In thousands

 

Trade

Allowances

 

 

Rebates,

Chargebacks

and Discounts

 

 

Product

Returns

 

 

Other

Incentives

 

 

Total

 

Balance as of December 31, 2017

 

$

12,035

 

 

$

32,064

 

 

$

1,887

 

 

$

2,107

 

 

$

48,093

 

Provision related to current period sales

 

 

8,506

 

 

 

32,947

 

 

 

222

 

 

 

4,185

 

 

 

45,860

 

Provision related to prior period sales

 

 

(200

)

 

 

(435

)

 

 

 

 

 

(69

)

 

 

(704

)

Credits/payments made for current period sales

 

 

(875

)

 

 

(10,487

)

 

 

 

 

 

(1,799

)

 

 

(13,161

)

Credits/payments made for prior period sales

 

 

(1,336

)

 

 

(20,994

)

 

 

(25

)

 

 

(2,296

)

 

 

(24,651

)

Balance as of March 31, 2018

 

$

18,130

 

 

$

33,095

 

 

$

2,084

 

 

$

2,128

 

 

$

55,437

 

 

In thousands

 

Trade

Allowances

 

 

Rebates,

Chargebacks

and Discounts

 

 

Product

Returns

 

 

Other

Incentives

 

 

Total

 

Balance as of December 31, 2016

 

$

3,743

 

 

$

20,915

 

 

$

859

 

 

$

1,681

 

 

$

27,198

 

Provision related to current period sales

 

 

6,621

 

 

 

19,670

 

 

 

1,028

 

 

 

3,107

 

 

 

30,426

 

Provision related to prior period sales

 

 

(298

)

 

 

(702

)

 

 

 

 

 

(82

)

 

 

(1,082

)

Credits/payments made for current period sales

 

 

(2,357

)

 

 

(727

)

 

 

 

 

 

(1,332

)

 

 

(4,416

)

Credits/payments made for prior period sales

 

 

(3,107

)

 

 

(15,376

)

 

 

(9

)

 

 

(1,770

)

 

 

(20,262

)

Balance as of March 31, 2017

 

$

4,602

 

 

$

23,780

 

 

$

1,878

 

 

$

1,604

 

 

$

31,864