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Revenue (Tables)

9 Months Ended

Sep. 30, 2022

Revenue

Gross Revenues by Significant Customer as a Percentage of Total Gross Revenues

Gross revenues by significant customer as a percentage of total gross revenues are as follows:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended

​

​

Nine Months Ended

​

​

September 30, 2022

​

September 30, 2021

​

​

September 30, 2022

​

September 30, 2021

McKesson Corporation

37

%

​

40

%

​

37

%

​

39

%

AmeriSource-Bergen Corporation

45

%

​

40

%

​

45

%

​

39

%

Cardinal Health, Inc.

17

%

​

19

%

​

17

%

​

20

%

Activities and Ending Reserve Balances for Each Significant Category of Discounts and Allowances

The activities and ending reserve balances for each significant category of discounts and allowances, which constitute variable consideration, were as follows:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Nine Months Ended September 30, 2022

​

Chargebacks

​

​

Other Fees,

​

​

​

​

and Discounts

​

​

​

​

Co-pay

​

​

​

​

​

for Prompt

​

​

​

​

Assistance

​

​

​

(in thousands)

​

Payment

​

Rebates

​

and Returns

​

Total

Balances at December 31, 2021

​

$

29,665

​

$

54,004

​

$

26,054

​

$

109,723

Provision related to sales made in:

​

​

​

​

​

​

​

​

​

​

​

Current period

​

​

321,056

​

​

50,939

​

​

54,967

​

​

426,962

Prior period

​

​

(2,055)

​

​

(5,064)

​

​

(181)

​

​

(7,300)

Payments and customer credits issued

​

(320,022)

​

​

(64,869)

​

​

(61,829)

​

​

(446,720)

Balances at September 30, 2022

​

$

28,644

​

$

35,010

​

$

19,011

​

$

82,665

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Nine Months Ended September 30, 2021

​

Chargebacks

​

​

Other Fees,

​

​

​

​

and Discounts

​

​

​

​

Co-pay

​

​

​

​

​

for Prompt

​

​

​

​

Assistance

​

​

​

(in thousands)

​

Payment

​

Rebates

​

and Returns

​

Total

Balances at December 31, 2020

​

$

40,580

​

$

54,058

​

$

28,760

​

$

123,398

Provision related to sales made in:

​

​

​

​

​

​

​

​

​

​

​

​

Current period

​

356,663

​

​

90,965

​

​

73,289

​

​

520,917

Prior period

​

​

(2,859)

​

​

(2,821)

​

​

(3,035)

​

​

(8,715)

Payments and customer credits issued

​

(362,241)

​

(78,600)

​

(75,716)

​

(516,557)

Balances at September 30, 2021

​

$

32,143

​

$

63,602

​

$

23,298

​

$

119,043

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Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611

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-Publisher FASB
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
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-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592

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-Publisher FASB
-Name Accounting Standards Codification
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-Topic 275
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=99393423&loc=d3e6442-108592

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