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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

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 at December 31, 2023 and 2022:

In thousands		December 31, 2023				December 31, 2022
Gross trade accounts receivable		$	160,686			$	187,418
Trade allowances			(18,834	)			(44,626	)
Chargebacks			(8,289	)			(11,802	)
Accounts receivable, net		$	133,563			$	130,990

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 years ended December 31, 2023, 2022, and 2021 are as follows:

In thousands		2023				2022				2021
Net (loss) income —basic and diluted		$	(59,112	)		$	(105,803	)		$	7,729
Weighted average shares outstanding—basic			407,655				401,155				395,992
Effect of dilutive securities:
Stock options			—				—				4,420
Restricted stock and restricted stock units			—				—				2,068
Weighted average shares outstanding—diluted			407,655				401,155				402,480
Net (loss) earnings per share—basic (1)		$	(0.15	)		$	(0.26	)		$	0.02
Net (loss) earnings per share—diluted (1)		$	(0.15	)		$	(0.26	)		$	0.02

Anti-Dilutive Securities Not Included in the Computation of Net (Loss) Earnings per Share

For the years ended December 31, 2023, 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:

In thousands		2023				2022				2021
Stock options			27,956				19,182				9,926
Restricted stock and restricted stock units			11,983				14,461				3,764
Laxdale milestone shares			—				—				1,984

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 December 31, 2023 and 2022 and indicate the fair value hierarchy of the valuation techniques the Company utilized to determine such fair value:

		December 31, 2023
In thousands		Total				Level 1				Level 2				Level 3
Asset:
U.S. Treasury Shares		$	123,992			$	123,992			$	—			$	—
Money Market Fund			99,226				99,226				—				—
Agency Securities			8,912				—				8,912				—
Repo Securities			3,250				—				3,250				—
Total		$	235,380			$	223,218			$	12,162			$	—

		December 31, 2022
In thousands		Total				Level 1				Level 2				Level 3
Asset:
Money Market Fund		$	81,870			$	81,870			$	—			$	—
Commercial Paper			62,347				—				62,347				—
Corporate Bonds			28,416				—				28,416				—
Certificate of Deposit			9,100				—				9,100				—
Repo Securities			3,250				—				3,250				—
U.S. Treasury Shares			3,117				3,117				—				—
Agency Securities			1,554				1,554				—				—
Non-US Government			1,393				—				1,393				—
Asset Backed Securities			1,260				—				1,260				—
Total		$	192,307			$	86,541			$	105,766			$	—

Summary of Restructuring Charges

The following table sets forth the components of the Company's restructuring charges for the years ended December 31, 2023, 2022 and 2021:

		For the Year Ended December 31,
In thousands		2023				2022				2021
Employee restructuring separation charges		$	10,383			$	9,310			$	13,717
Vendor contract charges			589				4,216				—
Total restructuring expense			10,972				13,526				13,717
Restructuring inventory			39,228				18,078				—
Stock forfeitures			1,034				591				—
Total restructuring cash obligations incurred		$	51,234			$	32,195			$	13,717

Change in Restructuring Liability

The following table shows the change in restructuring liability which is included within accrued expenses and other current liabilities:

In thousands		Restructuring Liability
Balance at December 31, 2022		$	192
Restructuring cash obligations incurred			51,234
Payments			(37,837	)
Balance at December 31, 2023		$	13,589

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