Summary of Product Revenue Allowance and Reserve Categories |
The following table summarizes activity in each of the product revenue allowance and reserve categories for the years ended December 31, 2020, 2021 and 2022 (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | Chargebacks and Discounts | | Rebates, Fees and other Deductions | | Product Returns | | Total | Balance at December 31, 2019 | $ | 634 | | | $ | 31,404 | | | $ | 7,498 | | | $ | 39,536 | | Provisions related to sales in current year | 10,613 | | | 150,376 | | | 9,672 | | | 170,661 | | Adjustments related to prior year sales | — | | | 377 | | | (867) | | | $ | (490) | | Credits/payments made | (10,495) | | | (140,489) | | | (6,691) | | | $ | (157,675) | | Balance at December 31, 2020 | 752 | | | 41,668 | | | 9,612 | | | 52,032 | | Current provisions related to sales in current year | 11,579 | | | 132,016 | | | 6,499 | | | 150,094 | | Adjustments related to prior year sales | (1) | | | (1,790) | | | — | | | (1,791) | | Credits/payments made | (11,282) | | | (144,794) | | | (6,047) | | | (162,123) | | Balance at December 31, 2021 | $ | 1,048 | | | $ | 27,100 | | | $ | 10,064 | | | $ | 38,212 | | Current provisions related to sales in current year | 11,411 | | | 90,264 | | | 5,828 | | | 107,503 | | Adjustments related to prior year sales | (9) | | | 401 | | | — | | | 392 | | Credits/payments made | (11,191) | | | (87,722) | | | (4,969) | | | (103,882) | | Balance at December 31, 2022 | $ | 1,259 | | | $ | 30,043 | | | $ | 10,923 | | | $ | 42,225 | |
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