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Revenue Recognition (Tables)
9 Months Ended
Sep. 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 nine months ended September 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

 

 

30,814

 

 

 

128,905

 

 

 

812

 

 

 

14,636

 

 

 

175,167

 

Provision related to prior period sales

 

 

(660

)

 

 

(836

)

 

 

 

 

 

(69

)

 

 

(1,565

)

Credits/payments made for current period sales

 

 

(15,908

)

 

 

(76,015

)

 

 

 

 

 

(15,038

)

 

 

(106,961

)

Credits/payments made for prior period sales

 

 

(11,657

)

 

 

(29,594

)

 

 

(69

)

 

 

(2,297

)

 

 

(43,617

)

Balance as of September 30, 2018

 

$

14,624

 

 

$

54,524

 

 

$

2,630

 

 

$

(661

)

 

$

71,117

 

 

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

 

 

24,780

 

 

 

87,499

 

 

 

1,496

 

 

 

10,796

 

 

 

124,571

 

Provision related to prior period sales

 

 

(297

)

 

 

(841

)

 

 

 

 

 

(82

)

 

 

(1,220

)

Credits/payments made for current period sales

 

 

(11,061

)

 

 

(62,014

)

 

 

(391

)

 

 

(8,834

)

 

 

(82,300

)

Credits/payments made for prior period sales

 

 

(3,107

)

 

 

(16,722

)

 

 

(24

)

 

 

(1,770

)

 

 

(21,623

)

Balance as of September 30, 2017

 

$

14,058

 

 

$

28,837

 

 

$

1,940

 

 

$

1,791

 

 

$

46,626