
	Six Months Ended June 30, 2011
Accounts receivable reserves	Beginning balance			Provision recorded for current period sales			(Provision) reversal recorded for prior period sales			Credits processed		Ending balance
Chargebacks	$	(19,482	)	$	(120,659	)	$	-	(1)	$	121,055	$	(19,086	)
Rebates and incentive programs		(23,273	)		(52,068	)		660			51,402		(23,279	)
Returns		(48,928	)		(15,808	)		265			10,420		(54,051	)
Cash discounts and other		(16,606	)		(49,605	)		(357	)		48,414		(18,154	)
Total	$	(108,289	)	$	(238,140	)	$	568		$	231,291	$	(114,570	)

Accrued liabilities (2)	$	(32,169	)	$	(27,473	)	$	344		$	27,150	$	(32,148	)


	Six Months Ended June 30, 2010
Accounts receivable reserves	Beginning balance			Provision recorded for current period sales			(Provision) reversal recorded for prior period sales			Credits processed		Ending balance
Chargebacks	$	(16,111	)	$	(100,300	)	$	(77	)(1)	$	100,510	$	(15,978	)
Rebates and incentive programs		(39,938	)		(65,310	)		(1,196	)(3)		74,943		(31,501	)
Returns		(39,063	)		(11,490	)		570			7,351		(42,632	)
Cash discounts and other		(19,160	)		(37,890	)		(658	)		41,744		(15,964	)
Total	$	(114,272	)	$	(214,990	)	$	(1,361	)	$	224,548	$	(106,075	)

Accrued liabilities (2)	$	(24,713	)	$	(21,362	)	$	(614	)	$	10,025	$	(36,664	)

(1)

Unless specific in nature, the amount of provision or reversal of reserves related to prior periods for chargebacks is not determinable on a product or customer specific basis; however, based upon historical analysis and analysis of activity in subsequent periods, we have determined that our chargeback estimates remain reasonable.

(2)	Includes amounts due to indirect customers for which no underlying accounts receivable exists and is principally comprised of Medicaid rebates and rebates due under other U.S. Government pricing programs, such as TriCare, and the Department of Veterans Affairs.

(3)	During the first quarter of 2010, the Company settled a dispute with a major customer and as a result recorded an additional reserve of $1,300 thousand.