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Significant Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 2022
Accounting Policies [Abstract] |
Summary of Impact of Accounts Receivable Reserves on Gross Trade Accounts Receivable Balances | The following table summarizes the impact of accounts receivable reserves on the gross trade accounts receivable balances as of June 30, 2022 and December 31, 2021:
In thousands |  | June 30, 2022 |  |  | December 31, 2021 |
Gross trade accounts receivable |  | $ | 189,782 |  |  | $ | 262,948 |
Trade allowances |  |  | (30,986 | ) |  |  | (86,636 | )
Chargebacks |  |  | (13,909 | ) |  |  | (11,714 | )
Allowance for doubtful accounts |  |  | (945 | ) |  |  | (945 | )
Accounts receivable, net |  | $ | 143,942 |  |  | $ | 163,653 |
Calculation of Net (Loss) income and Number of Shares Used to Compute Basic and Diluted Net (Loss) earnings per Share | The calculation of net (loss) income and the number of shares used to compute basic and diluted net (loss) earnings per share for the three and six months ended June 30, 2022 and 2021 are as follows:
| For the Three Months Ended June 30, |  |  | For the Six Months Ended June 30, |
In thousands | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Net (loss) income—basic and diluted | $ | (69,956 | ) |  | $ | 7,808 |  |  | $ | (101,519 | ) |  | $ | 6,182 |
Weighted average shares outstanding—basic |  | 398,187 |  |  |  | 395,899 |  |  |  | 397,997 |  |  |  | 395,272 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |
Stock options |  | — |  |  |  | 4,212 |  |  |  | — |  |  |  | 4,993 |
Restricted stock and restricted stock units |  | — |  |  |  | 1,656 |  |  |  | — |  |  |  | 2,513 |
Weighted average shares outstanding—diluted |  | 398,187 |  |  |  | 401,767 |  |  |  | 397,997 |  |  |  | 402,778 |
Net (loss) earnings per share—basic | $ | (0.18 | ) |  | $ | 0.02 |  |  | $ | (0.26 | ) |  | $ | 0.02 |
Net (loss) earnings per share—diluted | $ | (0.18 | ) |  | $ | 0.02 |  |  | $ | (0.26 | ) |  | $ | 0.02 |
Anti-Dilutive Securities Not Included in the Computation of Net (Loss) earnings per Share | For the three and six months ended June 30, 2022 and 2021, the following potentially dilutive securities were not included in the computation of net (loss) earnings per share because the effect would be anti-dilutive or because performance criteria were not yet met for awards contingent upon such measures:
|  | For the Three Months Ended June 30, |  |  | For the Six Months Ended June 30, |
In thousands |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Stock options |  |  | 19,995 |  |  |  | 10,711 |  |  |  | 19,995 |  |  |  | 10,661 |
Restricted stock and restricted stock units |  |  | 15,024 |  |  |  | 5,772 |  |  |  | 15,024 |  |  |  | 5,242 |
Laxdale milestone shares |  |  | 6,667 |  |  |  | — |  |  |  | 6,667 |  |  |  | — |
Estimated Fair Value of Assets and Liability | The following tables present information about the estimated fair value of the Company’s assets and liabilities as of June 30, 2022 and December 31, 2021 and indicate the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:
|  | June 30, 2022 |
In thousands |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset: |  |  |  |  |  |  |  |  |  |  |  |
Money Market Fund |  | $ | 123,455 |  |  | $ | 123,455 |  |  | $ | — |  |  | $ | — |
U.S. Treasury Shares |  |  | 3,112 |  |  |  | 3,112 |  |  |  | — |  |  |  | — |
Corporate Bonds |  |  | 47,387 |  |  |  | — |  |  |  | 47,387 |  |  |  | — |
Commercial Paper |  |  | 26,148 |  |  |  | — |  |  |  | 26,148 |  |  |  | — |
Repo Securities |  |  | 4,750 |  |  |  | — |  |  |  | 4,750 |  |  |  | — |
Asset Backed Securities |  |  | 4,498 |  |  |  | — |  |  |  | 4,498 |  |  |  | — |
Certificate of Deposit |  |  | 22,119 |  |  |  | — |  |  |  | 22,119 |  |  |  | — |
Non-US Government |  |  | 3,445 |  |  |  | — |  |  |  | 3,445 |  |  |  | — |
Total |  | $ | 234,914 |  |  | $ | 126,567 |  |  | $ | 108,347 |  |  | $ | — |
|  | December 31, 2021 |
In thousands |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset: |  |  |  |  |  |  |  |  |  |  |  |
Money Market Fund |  | $ | 95,063 |  |  | $ | 95,063 |  |  | $ | — |  |  | $ | — |
U.S. Treasury Shares |  |  | 23,219 |  |  |  | 23,219 |  |  |  | — |  |  |  | — |
Corporate Bonds |  |  | 83,587 |  |  |  | — |  |  |  | 83,587 |  |  |  | — |
Commercial Paper |  |  | 121,773 |  |  |  | — |  |  |  | 121,773 |  |  |  | — |
Repo Securities |  |  | 8,000 |  |  |  | — |  |  |  | 8,000 |  |  |  | — |
Asset Backed Securities |  |  | 8,816 |  |  |  | — |  |  |  | 8,816 |  |  |  | — |
Certificate of Deposit |  |  | 21,553 |  |  |  | — |  |  |  | 21,553 |  |  |  | — |
Non-US Government |  |  | 12,900 |  |  |  | — |  |  |  | 12,900 |  |  |  | — |
Total |  | $ | 374,911 |  |  | $ | 118,282 |  |  | $ | 256,629 |  |  | $ | — |
Summary of Restructuring Charges | The following table sets forth the components of the Company's restructuring charges for the three and six months ended June 30, 2022 and 2021:
|  | For the Three Months Ended June 30, |  |  | For the Six Months Ended June 30, |
In thousands |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Employee restructuring separation charges |  | $ | 9,123 |  |  | $ | — |  |  | $ | 9,123 |  |  | $ | — |
Vendor contract charges |  |  | 1,090 |  |  |  | — |  |  |  | 1,090 |  |  |  | — |
Total restructuring expense |  |  | 10,213 |  |  |  | — |  |  |  | 10,213 |  |  |  | — |
Restructuring inventory |  |  | 15,000 |  |  |  | — |  |  |  | 15,000 |  |  |  | — |
Total restructuring charge |  | $ | 25,213 |  |  | $ | — |  |  | $ | 25,213 |  |  | $ | — |
Change in Restructuring Liability Associated with the Plans | The following table shows the change in restructuring liability, associated with the Plans, which is included within accrued expenses and other current liabilities:
In thousands |  | Restructuring Liability |
Balance at December 31, 2021 |  | $ | 1,186 |
Costs incurred |  |  | 25,213 |
Payments |  |  | (3,938 | )
Other (1) |  |  | 454 |
Balance at June 30, 2022 |  | $ | 22,915 |
(1) - Represents the reversal of expense associated with unvested equity awards

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