New Accounting Pronouncements (Tables)

9 Months Ended

Sep. 30, 2018

New Accounting Pronouncements And Changes In Accounting Principles [Abstract]

Summary of Financial Statement Affected by Application of ASU 2014-09 and Related Amendments

The amount by which each financial statement line item was affected by application of ASU 2014-09 and related amendments during the three- and nine-month periods ended September 30, 2018 is as follows:

	Revenue Based on Previously Effective Guidance			New Revenue Standard Adjustment			Revenue Based on New Revenue Standard
Three Months Ended September 30, 2018
Product revenues	$	258,184		$	755		$	258,939
Income tax expense (benefit)		3,842			(154	)		3,688
Net income (loss)		(956	)		601			(355	)
Basic earnings (loss) per share		(0.03	)		0.02			(0.01	)
Diluted earnings (loss) per share		(0.03	)		0.02			(0.01	)
Nine Months Ended September 30, 2018
Product revenues	$	782,451		$	2,156		$	784,607
Income tax expense (benefit)		10,247			(440	)		9,807
Net income		27,554			1,716			29,270
Basic earnings per share		0.76			0.04			0.80
Diluted earnings per share		0.76			0.04			0.80

Note 11 – New Accounting Pronouncements – Continued

	Revenue Based on Previously Effective Guidance		New Revenue Standard Adjustment			Revenue Based on New Revenue Standard
Balance Sheet September 30, 2018
Accounts receivable, net of allowance for doubtful accounts	$	183,476	$	—		$	183,476
Accrued liabilities	$	70,630	$	1,914		$	72,544
Unearned revenue	$	4,214	$	1,914		$	6,128
Deferred income taxes, net	$	69,360	$	390		$	69,750
Accumulated earnings	$	352,860	$	(1,524	)	$	351,336