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Schedule II - Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts
Schedule II - Valuation and Qualifying Accounts
 
Provision for sales rebates, returns and coupons
Beginning balance
 
Provision charged to income
 
Additions through acquisitions
 
Costs incurred/ utilization
 
Ending balance
(In millions)
 
 
 
 
 
 
 
 
 
2016:
 

 
 

 
 
 
 

 
 

Accrued rebates - Medicaid and HMOs
$
982.4

 
$
2,702.4

 
$
185.8

 
$
(2,439.3
)
 
$
1,431.3

Sales returns reserve
128.3

 
19.5

 

 
(29.4
)
 
118.4

Accrued coupons
26.6

 
236.9

 

 
(192.2
)
 
71.3

 
$
1,137.3

 
$
2,958.8

 
$
185.8

 
$
(2,660.9
)
 
$
1,621.0

 
 

 
 

 
 
 
 

 
 

2015:
 

 
 

 
 
 
 

 
 

Accrued rebates - Medicaid and HMOs
$
882.1

 
$
2,128.0

 
$

 
$
(2,027.7
)
 
$
982.4

Sales returns reserve
131.7

 
19.4

 

 
(22.8
)
 
128.3

Accrued coupons
20.1

 
140.5

 

 
(134.0
)
 
26.6

 
$
1,033.9

 
$
2,287.9

 
$

 
$
(2,184.5
)
 
$
1,137.3

 
 

 
 

 
 
 
 

 
 

2014:
 

 
 

 
 
 
 

 
 

Accrued rebates - Medicaid and HMOs
$
806.5

 
$
1,877.7

 
$

 
$
(1,802.1
)
 
$
882.1

Sales returns reserve
97.9

 
60.1

 

 
(26.3
)
 
131.7

Accrued coupons
20.7

 
98.9

 

 
(99.5
)
 
20.1

 
$
925.1

 
$
2,036.7

 
$

 
$
(1,927.9
)
 
$
1,033.9

 
In the analysis above, due to systems limitations, it is not practical and has not been necessary to break out current versus prior year activity. When applicable, Shire has performed general ledger reviews of sales deduction provisions charged to income, and the utilization of these provisions in subsequent years. Shire has determined that adjustments made in each year as a result of changes to estimates that related to prior year sales, and adjustments made as a result of differences between prior period provisions and actual payments, did not have a material impact on the Company’s financial performance or position either in each individual year, or in the Company’s performance over the reported period.