ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES (Tables)

9 Months Ended

Sep. 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		8,756			76,845			9,508			28,839			123,948
Payments/credits		(9,193	)		(70,645	)		(8,930	)		(18,397	)		(107,165	)
Balance, as of September 30, 2022	$	362		$	66,706		$	3,376		$	16,805		$	87,249

	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		9,350			54,686			6,603			10,232			80,871
Payments/credits		(10,878	)		(37,818	)		(5,865	)		(9,595	)		(64,156	)
Balance, as of September 30, 2021	$	753		$	58,639		$	2,687		$	5,606		$	67,685

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 September 30, 2022		As of December 31, 2021
	(in thousands)
Reduction to accounts receivable	$	19,307	$	8,321
Component of accrued expenses		67,942		62,145
Total reserves	$	87,249	$	70,466