Revenue Recognition and Accounts Receivable (Policies)

3 Months Ended

Mar. 31, 2013

Accounts Receivable, Net [Abstract]

Revenue Recognition Policy

Mylan recognizes net revenue for product sales when title and risk of loss pass to its customers and when provisions for estimates, including discounts, sales allowances, price adjustments, returns, chargebacks and other promotional programs are reasonably determinable. Accounts receivable are presented net of allowances relating to these provisions.