XML 27 R8.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Valuation and Qualifying Accounts | 12 Months Ended
--- | ---
Dec. 31, 2023
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, 2023 and 2022.
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: |  |  |  |  |  |  |  |  |  |
2022 |  | 340,964 |  |  | 6,673,104 |  |  | — |  |  | (6,417,977) |  |  | 596,091 |
2023 |  | 596,091 |  |  | 5,953,142 |  |  | — |  |  | (5,969,671) |  | (1) | 579,562 |
Valuation allowance for deferred tax assets: |  |  |  |  |  |  |  |  |  |
For the years ended December 31: |  |  |  |  |  |  |  |  |  |
2022 |  | 19,761,922 |  |  | 1,795,862 |  |  | — |  |  | — |  |  | 21,557,784 |
2023 |  | 21,557,784 |  |  | 311,544 |  |  | — |  |  | — |  |  | 21,869,328 |
(1) Composed of actual returns and credits for chargebacks and cash discounts.

X
- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration