ACCOUNTS RECEIVABLE AND RESERVES FOR PRODUCT SALES (Tables)

12 Months Ended

Dec. 31, 2019

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,
	2019		2018
	(in thousands)
Product sales, net of discounts and allowances	$	90,409	$	48,252
Government contract receivables		470		792
Total accounts receivable, net	$	90,879	$	49,044

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
Provision		9,698			44,749			4,897			9,643			68,987
Payments/credits		(10,488	)		(24,287	)		(3,929	)		(7,290	)		(45,994	)
Balance, as of December 31, 2019	$	588		$	44,738		$	1,506		$	4,671		$	51,503

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,
	2019		2018
	(in thousands)
Reduction to accounts receivable	$	6,254	$	2,364
Component of accrued expenses		45,249		26,146
Total reserves	$	51,503	$	28,510