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Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
Schedule II
CUMBERLAND PHARMACEUTICALS INC. AND SUBSIDIARIES
Valuation and Qualifying Accounts
Years ended December 31, 2022, 2021 and 2020
Description
Balance at
beginning of
period
Charged to
costs and
expenses
Charged to
other
accounts
Deductions
Balance at
end of period
Allowance for uncollectible amounts, cash discounts, chargebacks, and credits issued for damaged products:
For the years ended
December 31:
2021984,677 2,963,279 — (3,606,992)
(1)
340,964 
2022340,964 6,673,104 — (6,417,977)
(1)
596,091 
Valuation allowance for deferred tax assets:
For the years ended
December 31:
202119,196,121 565,801 — — 19,761,922 
202219,761,922 1,795,862 — — 21,557,784 

(1) Composed of actual returns and credits for chargebacks and cash discounts.