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VALUATION AND QUALIFYING ACCOUNTS
12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
VALUATION AND QUALIFYING ACCOUNTS
VALUATION AND QUALIFYING ACCOUNTS (IN THOUSANDS)
 
Balance at Beginning of Period
 
Additions (2)
 
Deductions Charged to Reserves
 
Balance at End of Period
Year ended December 31, 2019:
 
 
 
 
 
 
 
Accounts receivable allowances(1)
$
9,543

 
$
324,542

 
$
(310,668
)
 
$
23,417

Rebates, fees and returns reserves(2)
$
76,770

 
$
320,005

 
$
(283,653
)
 
$
113,122

Valuation allowance for deferred tax assets (3)
$
113,278

 
$
104,579

 
$
(1,083
)
 
$
216,774

Year ended December 31, 2018:
 
 
 
 
 
 
 
Accounts receivable allowances(1)
$
12,060

 
$
229,509

 
$
(232,026
)
 
$
9,543

Rebates, fees and returns reserves(2)
$
100,702

 
$
270,959

 
$
(294,891
)
 
$
76,770

Valuation allowance for deferred tax assets (3)
$
4,740

 
$
108,562

 
$
(24
)
 
$
113,278

Year ended December 31, 2017:
 
 
 
 
 
 
 
Accounts receivable allowances(1)
$
9,533

 
$
168,945

 
$
(166,418
)
 
$
12,060

Rebates, fees and returns reserves(2)
$
89,466

 
$
255,471

 
$
(244,235
)
 
$
100,702

Valuation allowance for deferred tax assets (3)
$
1,429

 
$
3,875

 
$
(564
)
 
$
4,740

________________________

(1) 
Accounts receivable allowances represent discounts and other chargebacks related to the provision of our product sales.

(2) 
Additions to rebates, fees and returns reserves are recorded as a reduction of revenues.

(3) 
As of December 31, 2019 and 2018, we have established a valuation allowance on our net deferred tax assets other than refundable AMT credits. At December 31, 2017, our valuation allowance related primarily to certain of our state NOL and credit carryforwards.