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CHANGE IN ESTIMATE	9 Months Ended
Sep. 30, 2012
Notes To Consolidated Financial Statement [Abstract]
CHANGE IN ESTIMATE	4. CHANGE IN ESTIMATE During the three months ended September 30, 2012, the Company reduced its estimate for the amount of expected future returns of SOLODYN®, based on recent historical experience and the reduced amount of units that flow through the traditional wholesale and retail chain drugstore channel that has resulted from the Company's alternate fulfillment initiatives. As a result, the Company decreased the reserve for sales returns for SOLODYN® by $11.5 million, and correspondingly increased managed care and Medicaid reserves for SOLODYN® by $3.4 million and increased the reserve for consumer rebates for SOLODYN® by $1.3 million. The net $6.8 million reduction in these reserves increased net income for the three and nine months ended September 30, 2012 by $4.4 million, or $0.07 per common share.

CHANGE IN ESTIMATE

9 Months Ended

Sep. 30, 2012

Notes To Consolidated Financial Statement [Abstract]

4. CHANGE IN ESTIMATE

During the three months ended September 30, 2012, the Company reduced its estimate for the amount of expected future returns of SOLODYN®, based on recent historical experience and the reduced amount of units that flow through the traditional wholesale and retail chain drugstore channel that has resulted from the Company's alternate fulfillment initiatives. As a result, the Company decreased the reserve for sales returns for SOLODYN® by $11.5 million, and correspondingly increased managed care and Medicaid reserves for SOLODYN® by $3.4 million and increased the reserve for consumer rebates for SOLODYN® by $1.3 million. The net $6.8 million reduction in these reserves increased net income for the three and nine months ended September 30, 2012 by $4.4 million, or $0.07 per common share.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

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