ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES (Tables)

12 Months Ended

Dec. 31, 2018

Receivables Net Current [Abstract]

Summary of Components of Accounts Receivable

The following table summarizes the components of the Company’s accounts receivable for the periods indicated:

	As of December 31,
	2018		2017
	(in thousands)
Product sales, net of discounts and allowances	$	48,252	$	28,539
Government contract receivables		792		929
Total accounts receivable, net	$	49,044	$	29,468

Summary of Change in Reserves for Discounts and Allowances

The following table summarizes an analysis of the change in reserves for discounts and allowances for the periods indicated:

	Chargebacks			Rebates			Prompt Pay			Other Accruals			Total
	(in thousands)
Balance, as of December 31, 2017	$	995		$	6,959		$	169		$	464		$	8,587
Provision		12,284			28,420			2,624			5,286			48,614
Payments/credits		(11,901	)		(11,103	)		(2,255	)		(3,432	)		(28,691	)
Balance, as of December 31, 2018	$	1,378		$	24,276		$	538		$	2,318		$	28,510

Summary of Total Reserves Included in Consolidated Balance Sheets

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

	As of December 31,
	2018		2017
	(in thousands)
Reduction to accounts receivable	$	2,364	$	1,285
Component of accrued expenses		26,146		7,302
Total reserves	$	28,510	$	8,587