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Accounts Receivable (Tables)
 12 Months Ended
Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of Accounts Receivable
The following tables summarize the impact of accounts receivable reserves and allowance for doubtful accounts on the gross trade accounts receivable balances at each balance sheet date ($ amounts in thousands):
 
December 31, 2013
 
December 31, 2012
 
(Successor)
 
(Successor)
 
 
 
 
Gross trade accounts receivable

$383,347

 

$318,793

Chargebacks
(48,766
)
 
(41,670
)
Rebates and incentive programs
(75,321
)
 
(59,426
)
Returns
(78,181
)
 
(68,062
)
Cash discounts and other
(37,793
)
 
(26,544
)
Allowance for doubtful accounts
(7
)
 
—

Accounts receivable, net

$143,279

 

$123,091
Schedule of Allowance for Doubtful Accounts Roll Forward
Allowance for doubtful accounts
 
For the Year Ended
 
For the period
 
For the Year Ended
 
December 31, 2013
 
September 29, 2012 to December 31, 2012
 
January 1, 2012 to September 28, 2012
 
December 31, 2011
 
(Successor)
 
(Successor)
 
(Predecessor)
 
(Predecessor)
Balance at beginning of period

$—

 

($100
)
 

($1
)
 

($3
)
Anchen opening balance
—

 
—

 
(100
)
 
—

Additions – charge to expense
(2
)
 
85

 
—

 
(5
)
Adjustments and/or deductions
(5
)
 
15

 
1

 
7

Balance at end of period
$
(7
)
 
$
—

 
$
(100
)
 
$
(1
)
Schedule of Accounts Affected by the Estimated Provisions
The following tables summarize the activity for the years ended December 31, 2013, 2012 and 2011 in the accounts affected by the estimated provisions described below ($ amounts in thousands):
 
For the Year Ended December 31, 2013
 
(Successor)
Accounts receivable reserves
Beginning balance
 
Provision recorded for current period sales
 
(Provision) reversal recorded for prior period sales
 
Credits processed
 
Ending balance
Chargebacks

($41,670
)
 

($630,097
)
 

$—

(1)

$623,001

 

($48,766
)
Rebates and incentive programs
(59,426
)
 
(290,934
)
 
659

 
274,380

 
(75,321
)
Returns
(68,062
)
 
(37,956
)
 
—


27,837

 
(78,181
)
Cash discounts and other
(26,544
)
 
(195,632
)
 
1,564

 
182,819

 
(37,793
)
Total

($195,702
)
 

($1,154,619
)
 

$2,223

 

$1,108,037

 

($240,061
)
 
 
 
 
 
 
 
 
 
 
Accrued liabilities (2)

($42,162
)
 

($80,726
)
 

$3,566

(4)

$83,493

 

($35,829
)

For the Year Ended December 31, 2012

(Successor)
Accounts receivable reserves
Beginning balance

Provision recorded for current period sales

(Provision) reversal recorded for prior period sales

Credits processed

Ending balance
Chargebacks

($20,688
)


($442,245
)


$—

(1)

$421,263



($41,670
)
Rebates and incentive programs
(35,132
)

(216,861
)

(59
)

192,626


(59,426
)
Returns
(58,672
)

(33,315
)

1,602

(3)
22,323


(68,062
)
Cash discounts and other
(28,672
)

(148,771
)

(809
)

151,708


(26,544
)
Total

($143,164
)


($841,192
)


$734



$787,920



($195,702
)















Accrued liabilities (2)

($39,614
)


($73,973
)


$—



$71,425



($42,162
)
 
For the Year Ended December 31, 2011
 
 
 
(Predecessor)
 
 
Accounts receivable reserves
Beginning balance
 
Anchen opening balance
 
Provision recorded for current period sales
 
(Provision) reversal recorded for prior period sales
 
Credits processed
 
Ending balance
Chargebacks

($19,482
)
 

($1,633
)
 

($261,335
)
 

$—

(1)

$261,762

 

($20,688
)
Rebates and incentive programs
(23,273)

 
(1,427)

 
(121,804)

 
660

 
110,712

 
(35,132)

Returns
(48,928)

 
(1,748)

 
(30,577)

 
265

 
22,316

 
(58,672)

Cash discounts and other
(16,606)

 
(5,626)

 
(105,961)

 
(357)

 
99,878

 
(28,672)

Total

($108,289
)
 

($10,434
)
 

($519,677
)
 

$568

 

$494,668

 

($143,164
)
 
 
 
 
 
 
 
 
 
 
 
 
Accrued liabilities (2)

($32,169
)
 

($571
)
 

($55,853
)
 

$224

 

$48,755

 

($39,614
)

(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 believe 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)
The amount principally represents the resolution of a customer dispute in the first quarter of 2012 regarding invalid deductions taken in prior years of approximately $1,600 thousand.