ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES (Tables)

6 Months Ended

Jun. 30, 2022

Receivables, Net, Current [Abstract]

Summary of Change in Reserves for Discounts and Allowances

The following tables summarize an analysis of the change in reserves for discounts and allowances for each of the periods indicated:

	Chargebacks			Rebates			Prompt Pay			Other Accruals			Total
	(in thousands)
Balance, as of December 31, 2021	$	799		$	60,506		$	2,798		$	6,363		$	70,466
Provision		5,642			50,361			6,192			19,416			81,611
Payments/credits		(6,232	)		(43,293	)		(5,639	)		(11,460	)		(66,624	)
Balance, as of June 30, 2022	$	209		$	67,574		$	3,351		$	14,319		$	85,453

	Chargebacks			Rebates			Prompt Pay			Other Accruals			Total
	(in thousands)
Balance, as of December 31, 2020	$	2,281		$	41,771		$	1,949		$	4,969		$	50,970
Provision		5,665			33,221			4,005			6,848			49,739
Payments/credits		(6,887	)		(26,992	)		(3,533	)		(7,236	)		(44,648	)
Balance, as of June 30, 2021	$	1,059		$	48,000		$	2,421		$	4,581		$	56,061

Summary of Total Reserves Included in Consolidated Balance Sheets

The following table summarizes the total reserves included in the Company’s unaudited condensed consolidated balance sheets for the periods indicated:

	As of June 30, 2022		As of December 31, 2021
	(in thousands)
Reduction to accounts receivable	$	17,092	$	8,321
Component of accrued expenses		68,361		62,145
Total reserves	$	85,453	$	70,466