SUPPLEMENTAL BALANCE SHEET INFORMATION |
(10) SUPPLEMENTAL BALANCE SHEET INFORMATION
Other assets consisted of the following:
|
|
December 31, |
|
|
|
2016 |
|
|
2015 |
|
Deposit for business acquisition |
|
$ |
— |
|
|
$ |
371,756 |
|
Deposits |
|
|
10,722 |
|
|
|
8,606 |
|
Strategic investments |
|
|
4,064 |
|
|
|
18,056 |
|
Long-term forward foreign currency exchange
contract assets |
|
|
8,194 |
|
|
|
3,533 |
|
Other |
|
|
9,835 |
|
|
|
6,693 |
|
Total other assets |
|
$ |
32,815 |
|
|
$ |
408,644 |
|
Accounts payable and accrued liabilities consisted of the following:
|
|
December 31, |
|
|
|
2016 |
|
|
2015 |
|
Accounts payable and accrued operating expenses |
|
$ |
191,353 |
|
|
$ |
179,294 |
|
Accrued compensation expense |
|
|
109,038 |
|
|
|
95,345 |
|
Accrued rebates payable |
|
|
34,737 |
|
|
|
32,553 |
|
Accrued royalties payable |
|
|
15,151 |
|
|
|
10,412 |
|
Value added taxes payable |
|
|
7,848 |
|
|
|
6,377 |
|
Accrued income taxes |
|
|
— |
|
|
|
59,572 |
|
Other |
|
|
12,378 |
|
|
|
8,958 |
|
Total accounts payable and accrued liabilities |
|
$ |
370,505 |
|
|
$ |
392,511 |
|
The roll forward of significant estimated accrued rebates, reserve for cash discounts and allowance for doubtful accounts for the years ended December 31, 2016, 2015 and 2014 were as follows:
|
|
Balance at
Beginning
of Period |
|
|
Provision
for Current
Period Sales |
|
|
Provision/
(Reversals)
for Prior
Period Sales |
|
|
Actual Charges
Related to
Current
Period Sales |
|
|
Actual Charges
Related to
Prior Period
Sales |
|
|
Balance at
End of
Period |
|
Year ended December 31, 2016: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accrued rebates |
|
$ |
32,553 |
|
|
$ |
44,347 |
|
|
$ |
(5,205 |
) |
|
$ |
(23,879 |
) |
|
$ |
(13,079 |
) |
|
$ |
34,737 |
|
Reserve for cash discounts |
|
|
831 |
|
|
|
8,889 |
|
|
|
(22 |
) |
|
|
(8,160 |
) |
|
|
(650 |
) |
|
|
888 |
|
Sales return reserve |
|
|
40 |
|
|
|
— |
|
|
|
(40 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Allowance for doubtful accounts |
|
|
93 |
|
|
|
— |
|
|
|
(20 |
) |
|
|
— |
|
|
|
— |
|
|
|
73 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended December 31, 2015: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accrued rebates |
|
$ |
14,859 |
|
|
$ |
45,356 |
|
|
$ |
(1,245 |
) |
|
$ |
(18,421 |
) |
|
$ |
(7,996 |
) |
|
$ |
32,553 |
|
Reserve for cash discounts |
|
|
688 |
|
|
|
7,402 |
|
|
|
— |
|
|
|
(6,722 |
) |
|
|
(537 |
) |
|
|
831 |
|
Sales return reserve |
|
|
— |
|
|
|
40 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
40 |
|
Allowance for doubtful accounts |
|
|
490 |
|
|
|
— |
|
|
|
(397 |
) |
|
|
— |
|
|
|
— |
|
|
|
93 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended December 31, 2014: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accrued rebates |
|
$ |
10,429 |
|
|
$ |
24,431 |
|
|
$ |
(1,159 |
) |
|
$ |
(12,768 |
) |
|
$ |
(6,074 |
) |
|
$ |
14,859 |
|
Reserve for cash discounts |
|
|
388 |
|
|
|
6,435 |
|
|
|
— |
|
|
|
(5,747 |
) |
|
|
(388 |
) |
|
|
688 |
|
Sales return reserve |
|
|
907 |
|
|
|
— |
|
|
|
(907 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Allowance for doubtful accounts |
|
|
529 |
|
|
|
410 |
|
|
|
(319 |
) |
|
|
— |
|
|
|
(130 |
) |
|
|
490 |
|
|