Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2014

Summary of Product Revenue Allowances and Reserve Categories

The following table summarizes activity in each of the above product revenue allowances and reserve categories for the nine-month period ended September 30, 2014:

In thousands	Trade Allowances			Rebates, Chargebacks and Discounts			Other Incentives			Total
Balance, January 1, 2014	$	18		$	515		$	77		$	610
Provision		126			685			389			1,200
Payments or credits		(101	)		(539	)		(188	)		(828	)
Balance, March 31, 2014		43			661			278			982
Provision		176			628			134			938
Payments or credits		(167	)		(476	)		(377	)		(1,020	)
Balance, June 30, 2014		52			813			35			900
Provision		195			954			221			1,370
Payments or credits		(192	)		(534	)		(82	)		(808	)
Balance, September 30, 2014	$	55		$	1,233		$	174		$	1,462

Reserves

The reserves above, included in the Company’s condensed consolidated balance sheets are summarized as follows:

In thousands	September 30, 2014		December 31, 2013
Reductions of accounts receivable	$	—	$	64
Component of other accrued expenses		1,462		546
Total	$	1,462	$	610