Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2012

Basis of Presentation and Summary of Significant Accounting Policies

Schedule of assets measured at fair value on a recurring basis

	Fair Value Measurements at September 30, 2012 Using:
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Money market funds	$	41,500	$	41,500	$	—	$	—
Corporate debt securities	104,787		—		104,787		—
U.S. treasury and government agency securities	56,662		—		56,662		—
Commercial paper	6,494		—		6,494		—
	$	209,443	$	41,500	$	167,943	$	—

	Fair Value Measurements at December 31, 2011 Using:
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Money market funds	$	55,995	$	55,995	$	—	$	—
Corporate debt securities	94,626		—		94,626		—
U.S. treasury and government agency securities	48,086		—		48,086		—
Commercial paper	5,991		—		5,991		—
Auction rate securities	17,527		—		—		17,527
	$	222,225	$	55,995	$	148,703	$	17,527

Rollforward of assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3)

	Nine Months Ended September 30, 2012
Balance at beginning of period	$	17,527
Transfers to Level 3	—
Total gains (losses) (realized or unrealized):
Included in earnings	(1,471		)
Included in other comprehensive income (loss)	2,373
Purchases, issuances, sales and settlements:
Purchases	—
Issuances	—
Sales	(18,329		)
Settlements	(100		)
Balance at end of period	$	—
The amount of total gains (losses) for the period included in earnings attributable to the change in unrealized gains (losses) relating to assets still held at end of period	$	—

Analysis of product sales allowances and accruals

	Three Months Ended September 30,
	2012			2011
Product sales allowances and accruals
Discounts and chargebacks	$	6,644		$	3,601
Government and other rebates	1,595			2,120
Medicaid rebate reserve adjustment	(861		)	(3,026		)
Returns	(1,122		)	354
Total provision for product sales allowances and accruals	$	6,256		$	3,049
Total gross product sales	$	22,432		$	18,851
Total provision for product sales allowances and accruals as a percent of total gross product sales	28		%	16		%

	Nine Months Ended September 30,
	2012			2011
Product sales allowances and accruals
Discounts and chargebacks	$	19,382		$	9,400
Government and other rebates	4,487			6,897
Medicaid rebate reserve adjustment	(621		)	(2,532		)
Returns	(1,680		)	1,022
Total provision for product sales allowances and accruals	$	21,568		$	14,787
Total gross product sales	$	65,872		$	54,692
Total provision for product sales allowances and accruals as a percent of total gross product sales	33		%	27		%

Schedule of customers representing 10% or more of revenues

	Nine Months Ended September 30,
	2012		2011
AmerisourceBergen Drug Corporation	34	%	42	%
Takeda Pharmaceuticals Company Limited	31	%	13	%
McKesson Corporation	17	%	20	%
Cardinal Health, Inc.	11	%	12	%