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Revenue Recognition (Tables)

12 Months Ended

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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- Definition

Tabular disclosure of a schedule of allowance and reserve accounts where the valuation and qualifying accounts are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs.

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Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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