Revenue Recognition

12 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Revenue Recognition

REVENUE RECOGNITION

We generated net sales in the following geographic locations(1) (in millions):

	Year Ended
	December 31, 2022		December 31, 2021		December 31, 2020
U.S.	$	2,870.0	$	2,565.9	$	2,579.0
Europe(2)	1,474.3		1,393.0		1,350.6
All other countries(3)	107.3		179.8		158.6
Total net sales	$	4,451.6	$	4,138.7	$	4,088.2

(1)    The net sales by geography is derived from the location of the entity that sells to a third party.

(2)    Includes Ireland net sales of $29.3 million, $23.7 million, and $29.8 million for the years ended December 31, 2022, December 31, 2021, and December 31, 2020, respectively.

(3)    Includes revenue generated primarily in Australia, Canada, and Mexico.

Product Category

As a result of the completed acquisition of Héra SAS (“HRA Pharma”), the Company updated its global reporting product categories. These product category updates have been adjusted retroactively to reflect the changes. Such changes have no impact on the Company's historical consolidated financial position, results of operations, or cash flows. The creation of a new "Women's Health" reporting category, comprised of the women's health portfolio of HRA Pharma, in addition to legacy Perrigo women's health products; the creation of a new "Skin Care" reporting category, comprised of all of the products in the legacy Perrigo "Skincare and Personal Hygiene" category, except for legacy Perrigo women's health products, and the skin care products of HRA Pharma; and the "Other" category in the CSCI segment includes the Rare Diseases business acquired with HRA Pharma.

The following is a summary of our net sales by category (in millions):

	Year Ended
	December 31, 2022		December 31, 2021		December 31, 2020
CSCA(1)
Upper Respiratory	$	564.6	$	483.1	$	505.8
Nutrition	520.4		401.9		388.3
Digestive Health	495.5		475.1		471.3
Pain and Sleep-Aids	412.2		405.4		434.5
Oral Care	312.9		311.9		288.2
Healthy Lifestyle	288.9		295.0		350.3
Skin Care	187.8		183.7		167.4
Women's Health	45.2		38.2		35.3
Vitamins, Minerals, and Supplements ("VMS")	27.9		31.7		27.0
Other CSCA(2)	70.5		67.1		24.9
Total CSCA	2,925.9		2,693.1		2,693.0
CSCI
Skin Care	432.2		378.3		302.1
Upper Respiratory	258.8		219.4		255.1
VMS	191.8		225.8		201.0
Pain and Sleep-Aids	183.0		184.8		190.4
Healthy Lifestyle	136.4		173.3		160.2
Women's Health	99.0		54.5		54.9
Oral Care	88.6		94.0		97.8
Digestive Health	21.5		25.6		26.5
Other CSCI(3)	114.4		89.9		107.2
Total CSCI	1,525.7		1,445.6		1,395.2
Total net sales	$	4,451.6	$	4,138.7	$	4,088.2

(1)    Includes net sales from OTC contract manufacturing products.

(2)    Consists primarily of product sales and royalty income related to supply and distribution agreements and other miscellaneous or otherwise uncategorized product lines and markets, none of which is greater than 10% of the segment net sales.

(3)    Consists primarily of our rare diseases business and other miscellaneous or otherwise uncategorized product lines, none of which is greater than 10% of the segment net sales. Our liquid licensed products business in the United Kingdom was included in this product category until it was divested on June 19, 2020.

While the majority of revenue is recognized at a point in time, certain of our product revenue is recognized on an over time basis. Predominately, over time customer contracts exist in contract manufacturing arrangements, which occur in both the CSCA and CSCI segments. Contract manufacturing revenue was $350.1 million, $299.7 million, and $261.4 million for the years ended December 31, 2022, December 31, 2021, and December 31, 2020, respectively.

We also recognize a portion of the store brand OTC product revenues in the CSCA segment on an over time basis; however, the timing difference between over time and point in time revenue recognition for store brand contracts is not significant due to the short time period between the customization of the product and shipment or delivery.

The following table provides information about contract assets from contracts with customers (in millions):

	Balance Sheet Location	December 31, 2022		December 31, 2021
Short-term contract assets	Prepaid expenses and other current assets	$	41.5	$	40.2