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Revenue Recognition (Tables)
6 Months Ended
Jun. 30, 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 six months ended June 30, 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

 

 

19,077

 

 

 

78,051

 

 

 

491

 

 

 

9,234

 

 

 

106,853

 

Provision related to prior period sales

 

 

(400

)

 

 

(836

)

 

 

 

 

 

(69

)

 

 

(1,305

)

Credits/payments made for current period sales

 

 

(9,097

)

 

 

(40,547

)

 

 

 

 

 

(6,533

)

 

 

(56,177

)

Credits/payments made for prior period sales

 

 

(5,282

)

 

 

(27,028

)

 

 

(40

)

 

 

(2,297

)

 

 

(34,647

)

Balance as of June 30, 2018

 

$

16,333

 

 

$

41,704

 

 

$

2,338

 

 

$

2,442

 

 

$

62,817

 

 

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

 

 

15,685

 

 

 

53,078

 

 

 

1,259

 

 

 

6,768

 

 

 

76,790

 

Provision related to prior period sales

 

 

(298

)

 

 

(841

)

 

 

 

 

 

(82

)

 

 

(1,221

)

Credits/payments made for current period sales

 

 

(5,496

)

 

 

(34,771

)

 

 

(21

)

 

 

(4,922

)

 

 

(45,210

)

Credits/payments made for prior period sales

 

 

(3,107

)

 

 

(16,722

)

 

 

(24

)

 

 

(1,770

)

 

 

(21,623

)

Balance as of June 30, 2017

 

$

10,527

 

 

$

21,659

 

 

$

2,073

 

 

$

1,675

 

 

$

35,934