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Revenue Recognition (Tables) | 12 Months Ended
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Dec. 31, 2019
Revenue From Contract With Customer [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The following table shows the reconciliation of assets and liabilities disclosed in our Annual Report on Form 10-K for the year ended December 31, 2017, as adjusted, due to the modified retrospective adoption of Topic 606 on January 1, 2018 (in thousands):
|  | As Reported Under Topic 605 |  |  | Effect of Change |  |  | As Adjusted Under Topic 606 |
Inventory |  | $ | 10,108 |  |  | $ | (198 | ) |  | $ | 9,910 |
Other accrued liabilities |  |  | 17,175 |  |  |  | 991 |  |  |  | 18,166 |
Deferred revenue |  |  | 2,763 |  |  |  | (2,763 | ) |  |  | — |
Accumulated deficit |  |  | (783,455 | ) |  |  | 1,574 |  |  |  | (781,881 | )
The following table shows the consolidated financial statement line items as if revenue from contracts with customers had been accounted for under Topic 605 (in thousands, except per share data):
|  | As Reported |  |  |  |  |  |  | As Calculated |
|  | Under |  |  | Effect of |  |  | Under |
|  | Topic 606 |  |  | Change |  |  | Topic 605 |
Consolidated Balance Sheet as of December 31, 2018: |  |  |  |  |  |  |  |  |  |  |  |
Inventory |  | $ | 39,032 |  |  | $ | 2,181 |  |  | $ | 41,213 |
Other accrued liabilities |  |  | 32,715 |  |  |  | (7,195 | ) |  |  | 25,520 |
Deferred revenue |  |  | — |  |  |  | 14,010 |  |  |  | 14,010 |
Accumulated deficit |  |  | (960,721 | ) |  |  | (4,634 | ) |  |  | (965,355 | )
Consolidated Statement of Operations for the Year Ended December 31, 2018: |  |  |  |  |  |  |  |  |  |  |  |
Net product sales |  | $ | 77,474 |  |  | $ | (5,043 | ) |  | $ | 72,431 |
Cost of product sales |  |  | 27,512 |  |  |  | (1,983 | ) |  |  | 25,529 |
Loss from operations |  |  | (183,937 | ) |  |  | (3,060 | ) |  |  | (186,997 | )
Net loss |  |  | (178,840 | ) |  |  | (3,060 | ) |  |  | (181,900 | )
Basic and diluted net loss per share |  |  | (2.44 | ) |  |  | (0.05 | ) |  |  | (2.49 | )
Consolidated Statement of Cash Flows for the Year Ended December 31, 2018: |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | $ | (178,840 | ) |  | $ | (3,060 | ) |  | $ | (181,900 | )
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Inventory |  |  | (29,122 | ) |  |  | (1,983 | ) |  |  | (31,105 | )
Other accrued liabilities |  |  | 14,941 |  |  |  | (6,204 | ) |  |  | 8,737 |
Deferred revenue |  |  | — |  |  |  | 11,247 |  |  |  | 11,247 |
Summary of Activity to Product Returns, Distributor Fees and Discounts, Rebates and Administrative Fees | The following table provides a summary of activity with respect to our product returns, distributor fees and discounts, rebates and administrative fees, which are included in other accrued liabilities on the consolidated balance sheets (in thousands):
|  |  |  |  |  |  |  |  |  | Discounts, |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Rebates and |  |  |  |  |
|  | Product |  |  | Distributor |  |  | Administrative |  |  |  |  |
|  | Returns |  |  | Fees |  |  | Fees |  |  | Total |
Balance at December 31, 2018 |  | $ | 947 |  |  | $ | 2,813 |  |  | $ | 21,743 |  |  | $ | 25,503 |
Provision |  |  | 2,960 |  |  |  | 18,934 |  |  |  | 140,305 |  |  |  | 162,199 |
Payments/credits |  |  | (1,556 | ) |  |  | (17,748 | ) |  |  | (140,459 | ) |  |  | (159,763 | )
Balance at December 31, 2019 |  | $ | 2,351 |  |  | $ | 3,999 |  |  | $ | 21,589 |  |  | $ | 27,939 |

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