Insys Therapeutics (INSY) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	insy
Entity Registrant Name	Insys Therapeutics, Inc.
Entity Central Index Key	1,516,479
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding (in shares)		74,269,661

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 20,845	$ 31,999
Short-term investments	79,719	85,189
Accounts receivable, net of allowances of $3,832 at December 31, 2017	12,717	21,513
Inventories, net	10,754	17,408
Prepaid expenses and other current assets	21,442	19,833
Total current assets	145,477	175,942
Property and equipment, net	53,180	55,174
Long-term investments	12,451	46,733
Other assets	6,383	1,231
Total assets	217,491	279,080
Current Liabilities:
Accounts payable and accrued expenses	46,047	30,438
Accrued compensation	5,941	8,808
Accrued sales allowances	9,301	16,290
Deferred revenue		1,109
Accrued litigation award and settlements	150,065	150,534
Total current liabilities	211,354	207,179
Uncertain income tax positions (See Note 1)	5,999	5,692
Total liabilities	217,353	212,871
Commitments and Contingencies (Note 7)
Stockholders' Equity:
Preferred stock (par value $0.001 per share; 10,000,000 shares authorized; 0 shares issued and outstanding as of September 30, 2018 and December 31, 2017, respectively)	0	0
Common stock (par value $0.01 per share; 100,000,000 shares authorized; 74,265,661 and 73,612,052 shares issued and outstanding as of September 30, 2018 and December 31, 2017, respectively)	743	736
Additional paid in capital	289,534	278,356
Unrealized loss on available-for-sale securities, net of tax	(349)	(438)
Notes receivable from stockholders		(21)
Accumulated deficit (See Note 1)	(289,790)	(212,424)
Total stockholders' equity	138	66,209
Total liabilities and stockholders' equity	$ 217,491	$ 279,080

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts		$ 3,832
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	74,265,661	73,612,052
Common stock, shares outstanding (in shares)	74,265,661	73,612,052

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Net revenue	$ 18,346	$ 30,670	$ 65,723	$ 109,208
Cost of revenue	2,379	7,472	8,179	16,032
Gross profit	15,967	23,198	57,544	93,176
Operating expenses:
Sales and marketing	7,358	12,825	25,488	41,775
Research and development	14,483	19,552	43,216	46,589
General and administrative	8,906	11,310	29,333	31,883
Legal	16,009	4,404	37,494	15,999
Charges related to litigation award and settlements	30	150,850	770	155,300
Total operating expenses	46,786	198,941	136,301	291,546
Operating loss	(30,819)	(175,743)	(78,757)	(198,370)
Other income:
Interest income	483	510	1,470	1,410
Other income (expense), net		(83)	(472)	(44)
Total other income	483	427	998	1,366
Loss before income taxes	(30,336)	(175,316)	(77,759)	(197,004)
Income tax expense (benefit) (See Note 1)	158	(9,036)	455	(16,096)
Net loss	(30,494)	(166,280)	(78,214)	(180,908)
Unrealized gain on available-for-sale securities, net of tax	89	13	89	64
Total comprehensive loss	$ (30,405)	$ (166,267)	$ (78,125)	$ (180,844)
Net loss per common share:
Basic	$ (0.41)	$ (2.28)	$ (1.06)	$ (2.50)
Diluted	$ (0.41)	$ (2.28)	$ (1.06)	$ (2.50)
Weighted average common shares outstanding
Basic	74,254,177	72,810,827	73,997,016	72,366,618
Diluted	74,254,177	72,810,827	73,997,016	72,366,618

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity - 9 months ended Sep. 30, 2018 - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid in Capital [Member]	Unrealized Loss on Available-For-Sale Securities [Member]	Notes Receivable From Stockholders [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2017	$ 66,209	$ 736	$ 278,356	$ (438)	$ (21)	$ (212,424)
Balance (in shares) at Dec. 31, 2017		73,612,052
Adoption of new accounting standard ASC 606	848					848
Exercise of stock options	$ 1,032	$ 5	1,027
Exercise of stock options (in shares)	430,000	430,000
Issuance of common stock- employee stock purchase plan	$ 736	$ 2	734
Issuance of common stock- employee stock purchase plan (in shares)		149,282
Stock-based compensation- stock options, awards, and restricted stock units	9,417		9,417
Unrealized gain on available-for-sale securities, net of tax	89			89
Vesting of restricted stock units (in shares)		74,327
Write-off of notes receivable from stockholders	21				$ 21
Net loss	(78,214)					(78,214)
Balance at Sep. 30, 2018	$ 138	$ 743	$ 289,534	$ (349)		$ (289,790)
Balance (in shares) at Sep. 30, 2018		74,265,661

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Cash flows from operating activities:
Net loss			$ (78,214)	$ (180,908)	$ (226,835)
Adjustments to reconcile net loss to net cash used in operating activities:
Inventory obsolescence reserve			1,498	6,331
Depreciation and amortization			5,689	5,505
Stock-based compensation			9,417	13,048
Deferred income tax benefit				(7,684)
Loss on disposal of property and equipment	$ 0	$ 0	108	0
Impairment on property and equipment			1,487
Write-off of notes receivable and other assets due from stockholders			26
Amortization of investment discount			107	942
Changes in operating assets and liabilities:
Accounts receivable, net			8,796	(2,595)
Inventories			753	(83)
Prepaid expenses and other current assets			(2,304)	(10,855)
Accounts payable, accrued expenses and other current and noncurrent liabilities			11,733	(2,958)	(118)
Accrued sales allowances			(7,309)	(8,100)
Deferred revenue				940
Accrued litigation award and settlements			(469)	137,033
Net cash used in operating activities			(48,682)	(49,384)
Cash flows from investing activities:
Purchases of investments			(50,588)	(108,503)
Proceeds from sales of investments			11,855	22,303
Proceeds from maturities of investments			78,467	75,951
Purchases of property and equipment			(3,974)	(13,598)
Net cash provided by (used in) investing activities			35,760	(23,847)
Cash flows from financing activities:
Proceeds from issuance of common stock			736	836
Shares withheld for future payment of employees' withholding tax liability				(42)
Proceeds from exercise of stock options			1,032	3,550
Net cash provided by financing activities			1,768	4,344
Change in cash and cash equivalents			(11,154)	(68,887)
Cash and cash equivalents, beginning of period			31,999	104,642	104,642
Cash and cash equivalents, end of period	$ 20,845	$ 35,755	20,845	35,755	$ 31,999
Supplemental cash flow disclosures:
Cash paid (refunded) for income taxes, net			(7)	1,917
Non-cash capital expenditures			$ 1,316	$ 2,666

Note 1 - Nature of Business and

Note 1 - Nature of Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of Business and Basis of Presentation	1. Nature of Business and Basis of Presentation Insys Therapeutics, Inc., which was incorporated in Delaware in June 1990, and our subsidiaries (collectively, “we,” “us,” and “our”) maintain headquarters in Chandler, Arizona. We are a commercial-stage specialty pharmaceutical company that develops and commercializes innovative supportive care products. As of September 30, 2018, we have two marketed products: SUBSYS®, a proprietary sublingual fentanyl spray for BTCP in opioid-tolerant adult patients; and SYNDROS®, a proprietary, orally administered liquid formulation of dronabinol for the treatment of nausea and vomiting associated with cancer chemotherapy in patients who have failed to respond adequately to conventional antiemetic treatments and anorexia associated with weight loss in patients with AIDS. The accompanying unaudited condensed consolidated financial statements are unaudited and have been prepared in accordance with U.S. GAAP, pursuant to rules and regulations of the SEC. Certain information and footnote disclosures have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include normal recurring adjustments that are necessary for a fair presentation of the results for the interim periods presented. These unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and notes thereto for the fiscal year ended December 31, 2017, included in our Annual Report on Form 10-K. The results of operations for the three and nine months ended September 30, 2018 and 2017, are not necessarily indicative of results to be expected for the full fiscal year or any other periods. The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make a number of estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expense during the reported period. On an ongoing basis, we evaluate our estimates, including those related to revenue recognition (which are affected by prescriptions dispensed, wholesaler discounts, patient discount programs, rebates, returns, and chargebacks), inventories, fair value of investments, legal liabilities and settlements, stock-based compensation expense, impairment, uncertain tax positions, and deferred tax valuation allowances. We base our estimates on historical experience and on various other assumptions that are believed by management to be reasonable under the circumstances. Actual results could materially differ from these estimates. All significant intercompany balances and transactions have been eliminated in the accompanying unaudited condensed consolidated financial statements. Liquidity As of September 30, 2018, the Company had an accumulated deficit of $289.8 million as well as negative cash flows from operating activities for the nine months ended September 30, 2018. While we have no outstanding debt and $113.0 million in cash and cash equivalents and investments as of September 30, 2018, the Company expects its negative cash flows from operating activities to continue. However, management believes that our existing cash and cash equivalents and investments, together with interest thereon, will be sufficient to sustain operations for at least the next 12 months from the issuance of these unaudited condensed consolidated financial statements. As our research and development activities mature and develop over the next several years, the Company will likely require substantial funds to continue such activities, depending upon events that are difficult to predict at this time. In addition, as the Company continues to contend with existing litigation (and resolve such proceedings as appropriate) and to fund other legal expenses related to our former employees, we may require additional funding. In this regard, management’s plans, in order to meet any additional operating cash flow requirements, include the pursuit of strategic alternatives related to our opioid-related assets, as well as financing activities such as public offerings and private placements of our common stock, preferred stock offerings, and issuances of debt and convertible debt instruments. There are no assurances that such additional funding will be obtained and that the Company will succeed in its future operations. If the Company cannot successfully raise additional capital and implement its strategic development plan, its liquidity, financial condition and business prospects will be materially and adversely affected. Revision of Previously Issued Financial Statements for Correction of Immaterial Errors During the three months ended September 30, 2018, we identified an error related to the accounting for uncertain income tax positions in the interim and annual financial statements for the year ended December 31, 2017. We determined that we had incorrectly applied the accounting guidance when implementing Accounting Standards Update (“ASU”) No. 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” on January 1, 2017 by inadvertently omitting the impact on the unrecognized tax benefit (“UTB”) reserves for state taxes. In addition, we identified errors in the calculation of weighted average shares outstanding, which impacted net loss per share for the three and nine months ended September 30, 2017, and for the year ended December 31, 2017. We assessed the materiality of these errors on our prior annual financial statements, assessing materiality both quantitatively and qualitatively, in accordance with the SEC’s Staff Accounting Bulletin (“SAB”) No. 99 and SAB No. 108 and concluded that the errors were not material to our audited financial statements for the year ended December 31, 2017, the unaudited condensed consolidated financial statements for any of the quarterly periods within the year ended December 31, 2017, nor to the quarterly periods ended March 31, 2018 and June 30, 2018. However, the impact of these errors was material to the accompanying unaudited condensed consolidated financial statements. To correctly present uncertain income tax position liabilities, income tax expense (benefit), and net loss per share in the appropriate periods, management revised its previously issued consolidated balance sheet and statement of stockholders’ equity as of December 31, 2017, the consolidated statement of operations and comprehensive loss for the year ended December 31, 2017, the unaudited condensed consolidated statements of operations and comprehensive loss the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2017 The following tables summarize the impact and financial statement line items impacted by the revision adjustments (in thousands, except per share data): As of December 31, 2017 As previously reported Adjustments As Revised Consolidated Balance Sheet: Uncertain income tax positions $ 8,619 $ (2,927 ) $ 5,692 Total liabilities 215,798 (2,927 ) 212,871 Accumulated deficit (215,351 ) 2,927 (212,424 ) Total stockholders' equity 63,282 2,927 66,209 Year Ended December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Operations and Comprehensive Loss: Income tax expense $ 10,820 $ (1,180 ) $ 9,640 Net loss (228,015 ) 1,180 (226,835 ) Total comprehensive loss (228,151 ) 1,180 (226,971 ) Net loss per common share: Basic $ (3.16 ) $ 0.04 $ (3.12 ) Diluted $ (3.16 ) $ 0.04 $ (3.12 ) Weighted average common shares outstanding Basic 72,259,063 377,717 72,636,780 Diluted 72,259,063 377,717 72,636,780 Year Ended December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Cash Flows: Net loss $ (228,015 ) $ 1,180 $ (226,835 ) Change in operating assets and liabilities: Accounts payable, accrued expenses and other current and noncurrent liabilities 1,062 (1,180 ) (118 ) As of December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Stockholders' Equity: Accumulated deficit $ (215,351 ) $ 2,927 $ (212,424 ) Total stockholders' equity 63,282 2,927 66,209 Three Months Ended Nine Months Ended September 30, 2017 September 30, 2017 As previously reported Adjustments As Revised As previously reported Adjustments As Revised Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited): Income tax benefit $ (8,996 ) $ (40 ) $ (9,036 ) $ (15,976 ) $ (120 ) $ (16,096 ) Net loss (166,320 ) 40 (166,280 ) (181,028 ) 120 (180,908 ) Total comprehensive loss (166,307 ) 40 (166,267 ) (180,964 ) 120 (180,844 ) Net loss per common share: Basic $ (2.30 ) $ 0.02 $ (2.28 ) $ (2.51 ) $ 0.01 $ (2.50 ) Diluted $ (2.30 ) $ 0.02 $ (2.28 ) $ (2.51 ) $ 0.01 $ (2.50 ) Weighted average common shares outstanding Basic 72,285,146 525,681 72,810,827 72,133,417 233,201 72,366,618 Diluted 72,285,146 525,681 72,810,827 72,133,417 233,201 72,366,618 Nine Months Ended September 30, 2017 As previously reported Adjustments As Revised Condensed Consolidated Statement of Cash Flows (Unaudited): Net loss $ (181,028 ) $ 120 $ (180,908 ) Change in operating assets and liabilities: Deferred income tax benefit (8,505 ) 821 (7,684 ) Accounts payable, accrued expenses and other current and noncurrent liabilities (2,017 ) (941 ) (2,958 ) Recently Adopted Accounting Pronouncements Effective January 1, 2018, we adopted the requirements of ASU No. 2014-09, “Revenue from Contracts with Customers (ASC Topic 606),” and all the related amendments (“new revenue standard”). The new revenue standard aims to achieve a consistent application of revenue recognition within the United States, resulting in a single revenue model to be applied by reporting companies under U.S. GAAP. Under the new model, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new revenue standard requires that reporting companies disclose the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. We used the modified retrospective transition method for all contracts that were not completed as of the adoption date. In addition, we have applied the practical expedient to contract modifications, as allowed by the SEC, but did not have any material contract modifications to be included in the initial adoption of ASC Topic 606. The comparative information for 2017 presented below has not been restated and continues to be reported under ASC Topic 605, “Revenue Recognition.” We recognize revenue when we transfer control of our products to our customers, as our contracts have a single performance obligation (delivery of our product to their preferred location). Our sales revenue from SUBSYS® continues to be recognized when product is delivered to wholesale pharmaceutical distributors and specialty retail pharmacies (collectively, our customers). In accordance with the new revenue standard, our sales revenue from SYNDROS® is now recognized when product is delivered to our customers, where revenue was previously deferred until the right of return no longer existed, which occurred at the earlier of the time SYNDROS® units were sold to health care facilities or dispensed through patient prescriptions, or the expiration of the right of return. It is common for our contracts to include product sales allowances (including returns, discounts and rebates) that can decrease the transaction price and are therefore considered to be variable consideration. In accordance with the new revenue standard, we estimate the amount of variable consideration promised in the contract using the expected value (probability weighted estimate) method. We do not have any significant extended payment terms as payment is received shortly after the point of sale. See Note 2, Revenue Recognition , for additional discussion of our revenue recognition policy and variable consideration estimates. The impact of adopting the new revenue standard on our unaudited condensed consolidated financial statements is shown in the tables below. The cumulative effect of the changes made to our January 1, 2018 unaudited condensed consolidated balance sheet for the adoption of the new revenue standard was as follows (in thousands): Balance at December 31, 2017 Adjustments due to adoption of ASC Topic 606 Balance at January 1, 2018 (As Revised) Condensed Consolidated Balance Sheet: Inventories, net 17,408 (59 ) 17,349 Accrued sales allowances 16,290 320 16,610 Deferred revenue 1,109 (1,109 ) — Accumulated deficit (212,424 ) 848 (211,576 ) The impact of adopting the new revenue standard on our unaudited condensed consolidated statements of operations and comprehensive loss Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited): Net revenue $ 18,198 $ 148 $ 18,346 $ 65,376 347 $ 65,723 Cost of revenue 2,339 40 2,379 8,125 54 8,179 Gross profit 15,859 108 15,967 57,251 293 57,544 Operating loss (30,927 ) 108 (30,819 ) (79,050 ) 293 (78,757 ) Loss before income taxes (30,444 ) 108 (30,336 ) (78,052 ) 293 (77,759 ) Net loss (30,602 ) 108 (30,494 ) (78,507 ) 293 (78,214 ) The impact of adopting the new revenue standard on our unaudited condensed consolidated balance sheets, excluding the cumulative effect of adoption on January 1, 2018 disclosed previously, was as follows (in thousands): As of September 30, 2018 Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Condensed Consolidated Balance Sheet (Unaudited): Inventories, net $ 10,642 112 $ 10,754 Total current assets 145,365 112 145,477 Total assets 217,379 112 217,491 Accrued sales allowances 9,017 284 9,301 Deferred revenue 1,740 (1,740 ) — Total liabilities 218,809 (1,456 ) 217,353 Accumulated deficit (290,083 ) 293 (289,790 ) Total stockholders' (deficit) equity (155 ) 293 138 Effective January 1, 2018, we adopted ASU No. 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities,” and ASU No. 2018-03, “Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.” These standards amended the Financial Instruments topic of the ASC to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The standard requires that unrealized gains and losses on investments in equity securities to be recognized in net income (loss). The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” The guidance clarifies how certain cash flow transactions are classified in the statement of cash flows. The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.” Prior to January 1, 2018, U. S. GAAP prohibited the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset was sold to an outside party, which was an exception to the principle of comprehensive recognition of current and deferred income taxes in U. S. GAAP. This guidance eliminates the exception for an intra-entity transfer of an asset other than inventory. The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting.” The ASU requires modification accounting to a share-based payment award unless all of the following are the same immediately before and after the change: the award’s fair value; the award’s vesting conditions; and the award’s classification as an equity instrument or a liability instrument. The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2018-05, “Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update).” The standard addresses any uncertainty or diversity of views in practice regarding the application of ASC Topic 740 in situations where a registrant did not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting under ASC Topic 740 for certain income tax effects of the 2017 Tax Cuts and Jobs Act (the “Act”) for the reporting period in which the Act was enacted. The Company recognized the provisional tax impacts of the Act in the fourth quarter of 2017. The Company completed its analysis of the Act, in conjunction with the completion of the Company's tax returns for 2017, and recorded a $0.7 million reduction of tax expense. In June 2018, the FASB issued ASU No. 2018-07, “Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” The standard expands the scope of ASC Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees, and supersedes ASC Topic 505-50, “Equity – Equity Based Payments to Non-Employees.” Previously, the fair value of share-based payment awards to nonemployees was determined by the measurement date, which was the earlier of the date at which a commitment for performance by the counterparty is reached or the date at which the counterparty’s performance is complete. This concept caused significant differences in the accounting for share-based payment to nonemployees as compared to share-based payments to employees. Furthermore, the previous guidance required employers to revalue share-based payments to nonemployees at each reporting period if a measurement date could not be established, causing fluctuations in the resulting expense from period to period. The new standard eliminates the measurement date concept and requires the fair value of share-based payments to nonemployees to be measured on the grant date, consistent with share-based payments to employees. We early adopted the standard during the three months ended June 30, 2018. We remeasured the fair value of our equity-classified share-based payments to nonemployees for which a measurement date had not been established as of the adoption date of January 1, 2018. Because we had previously remeasured our share-based payments to nonemployees at each reporting period, the adoption did not result in a cumulative effect adjustment to opening retained earnings. Recent Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement,” to improve the effectiveness of disclosures. The amendments remove, modify, and add certain disclosure requirements in Topic 820, “Fair Value Measurement.” The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. Furthermore, an entity is permitted to early adopt any removed or modified disclosures upon issuance of the update and delay adoption of the additional disclosures until their effective date. We do not expect this amendment to have a material impact on our consolidated financial statements. In March 2017, the FASB issued ASU No. 2017-08, “Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities,” to amend the amortization period for certain purchased callable debt securities held at a premium. The ASU shortens the amortization period for the premium to the earliest call date. Under current U.S. GAAP, entities generally amortize the premium as an adjustment of yield over the contractual life of the instrument. The amendments should be applied on a modified retrospective basis and are effective for fiscal years beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. We are currently evaluating the impact of this amendment on our consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” The amendments effected by this ASU affect entities holding financial assets and net investment in leases that are not accounted for at fair value through net income and are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and early adoption is permitted. ASU 2016-13 amends the impairment model to utilize an expected loss methodology in place of the currently used incurred loss methodology, which will result in the timelier recognition of losses. We do not expect this amendment to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases: (Topic 842),” to provide guidance on recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements, specifically differentiating between different types of leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from all leases. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous U.S. GAAP guidance. There continues to be a differentiation between finance leases and operating leases. However, the principal difference from previous guidance is that the lease assets and lease liabilities arising from operating leases should be recognized in the balance sheet. The accounting applied by a lessor is largely unchanged from that applied under previous U.S. GAAP guidance. The amendments will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, and early adoption is permitted. Originally, entities were required to adopt ASU 2016-02 using a modified retrospective approach. In July 2018, the FASB issued ASU No. 2018-11“Leases: (Topic 842): Targeted Improvements,” which provides entities with an additional optional transition method of recognizing the cumulative effect of applying the new standard as an adjustment to beginning retained earnings in the year of adoption while continuing to present all prior periods under previous lease accounting guidance. In July 2018, the FASB also issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases,” which clarifies how to apply certain aspects of ASU 2016-02. We expect to adopt ASU 2018-10 and ASU 2018-11 on January 1, 2019, concurrent with the adoption of ASU 2016-02. We currently expect that most of our operating lease commitments will be subject to the update and recognized as right-of-use assets and operating lease liabilities upon adoption. We expect the standard to have a material impact on our assets and liabilities for the addition of right-of-use assets and lease liabilities, but we do not expect it to have a material impact to our results of operations or liquidity.

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	9 Months Ended
	Sep. 30, 2018
Revenue Recognition [Abstract]
Revenue Recognition	2. Revenue Recognition SUBSYS® was commercially launched in March 2012 and is monitored by an FDA-mandated REMS program known as the TIRF REMS. SYNDROS® was commercially launched in July 2017. We sell all of our products in the United States to our customers. See Note 10, Product Lines, Concentration of Credit Risk and Significant Customers, To determine revenue recognition for contractual arrangements that we determine are within the scope of ASC Topic 606, we perform the following five steps: (i) identify each contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to our performance obligations in the contract; and (v) recognize revenue when (or as) we satisfy the relevant performance obligation. We only apply the five-step model to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the goods we transfer to the customer. We recognize revenue from the sale of our commercially approved products, SUBSYS® and SYNDROS®, when we transfer control of our products to our customers, as our contracts have a single performance obligation (delivery of our product to their preferred location) . Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. Any shipping and handling activities that we perform, whether before or after a customer has obtained control of the products, are considered activities to fulfill our obligation to transfer the products, and are recorded as incurred within sales and marketing expenses. We offer the following discounts to our customers: Wholesaler and Retailer Discounts. We offer discounts to certain wholesale distributors and specialty retailers based on contractually determined rates. We record receivables due from the wholesalers and retailers net of these discounts upon shipment to the respective wholesale distributors and retail pharmacies. Prompt Pay Discounts . We offer cash discounts to our customers, generally 2% of the sales price, as an incentive for prompt payment. We record receivables net of these cash discounts. Stocking Allowances . We may offer discounts and extended payment terms, generally in the month of the initial commercial launch of a new product and on the first order made by certain wholesale distributors and retail pharmacies based on contractually determined rates. We record receivables due from the wholesalers and retailers net of these discounts upon shipment to the respective wholesale distributors and retail pharmacies. The extended payment terms are not greater than 12 months and therefore do not include a financing component. As is customary in the pharmaceutical industry, it is common for our contracts to include product sales allowances that can decrease the transaction price and are therefore considered to be variable consideration. Product sales allowances, which include product returns, patient discount programs, rebates and chargebacks, are variable consideration and are based on amounts owed or to be claimed on the related sales. We estimate variable consideration when determining the transaction price using the expected value method. We assess whether variable consideration is constrained and only include estimated amounts in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. Our estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on historical data, and take into consideration the terms of our agreements with customers and third-party payers and the levels of inventory within the distribution channels that may result in future discounts taken. In certain cases, such as patient assistance programs, our estimates are based on estimated utilization. If actual future results vary, we may need to adjust these estimates, which could have an effect on revenue in the period of adjustment. Our product sales allowances include: Product Returns. We allow customers to return product for credit beginning six months prior to, and ending 12 months following, the product expiration date. SUBSYS® currently has a shelf life of 36 or 48 months from the date of manufacture, depending on the manufacture date, and SYNDROS® currently has a shelf life of 24 or 36 months from the date of manufacture, depending on the manufacture date. We have monitored actual return history since product launch, which provides us with a basis to reasonably estimate future product returns, taking into consideration the shelf life of product at the time of shipment, shipment and prescription trends, estimated distribution channel inventory levels and consideration of the introduction of competitive products. Because of the shelf life of our products and our return policy of issuing credits on returned product that is within six months before, and up to 12 months following, the product expiration date, there may be a significant period of time between when the product is shipped and when we issue credits on returned products. Accordingly, we may have to adjust these estimates, which could have a material effect on net revenue and earnings in the period of adjustment. The allowance for product returns is included in accrued sales allowances. Patient Discount Programs . We offer discount card programs to patients, in which patients receive discounts on their prescriptions that are reimbursed by us to the retailer. We estimate the total amount that will be redeemed based on a percentage of actual redemptions applied to inventory in the distribution and retail channels. The allowance for patient discount programs is included in accrued sales allowances. Rebates. We participate in certain rebate programs, which provide discounted prescriptions to qualified insured patients. Under these rebate programs, we pay a rebate to the third-party administrator of the program, generally two to three months after the quarter in which prescriptions subject to the rebate are filled. We estimate and accrue these rebates based on current and estimated future contract prices, historical and estimated future percentages of products prescribed to qualified patients and estimated levels of inventory in the distribution channel. The allowance for rebates is included in accrued sales allowances. Chargebacks. We provide discounts primarily to authorized users of the FSS of the General Services Administration under an FSS contract negotiated by the Department of Veterans Affairs and various organizations under Medicaid contracts and regulations. These organizations purchase products from the wholesale distributors at a discounted price, and the wholesale distributors then charge back to us the difference between the current retail price and the price the organization paid for the product. We estimate chargebacks based on estimated wholesaler inventory levels, current contract and estimated future prices and historical chargeback activity. As of September 30, 2018, the majority of our accounts receivables were related to product sales. For the three and nine months ended September 30, 2018, the Company had no material bad-debt expense and there were no contract assets, contract liabilities or deferred contract costs

Note 3 - Short-term and Long-te

Note 3 - Short-term and Long-term Investments	9 Months Ended
	Sep. 30, 2018
Schedule Of Investments [Abstract]
Short-Term and Long-Term Investments	3. Short-Term and Long-Term Investments Our policy for short-term and long-term investments is to establish a high-quality portfolio that preserves principal, meets liquidity needs, avoids inappropriate concentrations, and delivers an appropriate yield in relationship to our investment guidelines and market conditions. Short-term and long-term investments consist of corporate and various government agency and municipal debt securities, commercial paper, as well as certificates of deposit that have maturity dates that are greater than 90 days. Certificates of deposit and commercial paper are carried at cost, which approximates fair value. We classify our marketable securities as available-for-sale in accordance with FASB ASC Topic 320, “Investments — Debt and Equity Securities.” Investments in debt securities that are classified as available-for-sale are carried at fair value with unrealized gains and losses reported in stockholders’ equity, net of related tax effects. There were no reclassifications on available-for-sale securities during the three and nine months ended September 30, 2018 and 2017. A decline in the market value of any available-for-sale security below cost that is deemed to be other than temporary results in impairment of the fair value of the investment. If we had unrealized gains and losses and declines in value judged to be other than temporary, we would have been required to include those changes in other income (expense) in the unaudited condensed consolidated statements of operations and comprehensive loss. Premiums and discounts are amortized or accreted over the life of the related available-for-sale security. The cost of securities sold is calculated using the specific identification method. At September 30, 2018, our certificates of deposit and commercial paper as well as our marketable securities have been recorded at an estimated fair value of $1,998,000, $79,719,000, and $12,451,000 in cash and cash equivalents, short-term and long-term investments, respectively. Cash, cash equivalents and investments consisted of the following at September 30, 2018 (in thousands): Cost Unrealized Gains Unrealized Losses Other- Than- Temporary Impairment Losses Fair Value Cash and Cash Equivalents Short-term Investments Long-term Investments Cash and cash equivalents $ 5,285 $ — $ — $ — $ 5,285 $ 5,285 $ — $ — Money market securities 13,562 — — — 13,562 13,562 — — Marketable securities: Certificates of deposit 11,823 — — — 11,823 — 8,822 3,001 Commercial paper 12,936 — — — 12,936 1,398 11,538 — Corporate securities 41,873 — (150 ) — 41,723 — 39,008 2,715 Federal agency securities 26,207 — (188 ) — 26,019 600 19,032 6,387 Municipal securities 1,678 — (11 ) — 1,667 — 1,319 348 Total marketable securities 94,517 — (349 ) — 94,168 1,998 79,719 12,451 $ 113,364 $ — $ (349 ) $ — $ 113,015 $ 20,845 $ 79,719 $ 12,451 Cash, cash equivalents and investments consisted of the following at December 31, 2017 (in thousands): Cost Unrealized Gains Unrealized Losses Other- Than- Temporary Impairment Losses Fair Value Cash and Cash Equivalents Short-term Investments Long-term Investments Cash and cash equivalents $ 12,183 $ — $ — $ — $ 12,183 $ 12,183 $ — $ — Money market securities 15,317 — — — 15,317 15,317 — — Marketable securities: Certificates of deposit 18,447 — — — 18,447 — 7,474 10,973 Commercial paper 10,560 — — — 10,560 1,499 9,061 — Corporate securities 59,613 — (206 ) — 59,407 1,500 39,622 18,285 Federal agency securities 37,793 — (203 ) — 37,590 1,500 20,015 16,075 Municipal securities 10,446 — (29 ) — 10,417 — 9,017 1,400 Total marketable securities 136,859 — (438 ) — 136,421 4,499 85,189 46,733 $ 164,359 $ — $ (438 ) $ — $ 163,921 $ 31,999 $ 85,189 $ 46,733 The amortized cost and estimated fair value of the marketable securities by maturity, are shown below (in thousands): As of September 30, 2018 As of December 31, 2017 Amortized Cost Fair Value Amortized Cost Fair Value Marketable securities: Due in one year or less $ 81,615 $ 81,417 $ 90,071 $ 89,937 Due after one year through 5 years 12,602 12,451 46,788 46,484 Due after 5 years through 10 years — — — — Due after 10 years 300 300 — — $ 94,517 $ 94,168 $ 136,859 $ 136,421 The following table shows the gross unrealized losses and the fair value of our investments, with unrealized losses that are not deemed to be other-than-temporarily impaired aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position (in thousands): As of September 30, 2018 As of December 31, 2017 Less Than 12 Months Greater Than 12 Months Less Than 12 Months Greater Than 12 Months Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Marketable securities: Corporate securities $ 22,929 $ (41 ) $ 18,276 $ (109 ) $ 245 $ (153 ) $ 7,839 $ (52 ) Federal agency securities 10,935 (21 ) 15,083 (167 ) 26,244 (89 ) 11,346 (114 ) Municipal securities — — 1,367 (11 ) 50,537 (18 ) 1,145 (12 ) $ 33,864 $ (62 ) $ 34,726 $ (287 ) $ 77,026 $ (260 ) $ 20,330 $ (178 ) Marketable securities are reviewed quarterly for possible other than temporary impairment. This review includes an analysis of the facts and circumstances of each individual investment such as the severity of loss, the expectation for that security’s performance and the creditworthiness of the issuer. We did not have any unrealized gains or losses or decline in values judged to be other than temporary during the three and nine months ended September 30, 2018 and 2017.

Note 4 - Fair Value Measurement

Note 4 - Fair Value Measurement	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurement	4. Fair Value Measurement FASB ASC Topic 820, Fair Value Measurement, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It also establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. At September 30, 2018 and December 31, 2017, we held short-term and long-term investments, as discussed in Note 3, Short-Term and Long-Term Investments Property and Equipment, Net Our assets and liabilities subject to the disclosure requirements of ASC Topic 820 at September 30, 2018, were as follows (in thousands): Fair Value Measurement at Reporting Date Total Quoted Prices in active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Recurring fair value measurements Marketable securities: Certificates of deposit $ 11,823 $ — $ 11,823 $ — Commercial paper 12,936 — 12,936 — Corporate securities 41,723 — 41,205 518 Federal agency securities 26,019 — 26,019 — Municipal securities 1,667 — 1,667 — Total recurring fair value measurements $ 94,168 $ — $ 93,650 $ 518 Nonrecurring fair value measurements Property and equipment (see Note 6) — — — — $ (1,487 ) Total nonrecurring fair value measurements $ — $ — $ — $ — $ (1,487 ) Our assets and liabilities subject to the disclosure requirements of ASC Topic 820 at December 31, 2017, were as follows (in thousands): Fair Value Measurement at Reporting Date Total Quoted Prices in active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recurring fair value measurements Marketable securities: Certificates of deposit $ 18,447 $ 18,447 Commercial paper 10,560 10,560 Corporate securities 59,407 58,889 518 Federal agency securities 37,590 37,590 Municipal securities 10,417 10,417 Total recurring fair value measurements $ 136,421 $ — $ 135,903 $ 518 The following table presents additional information about assets measured at fair value on a recurring basis and for which we utilize Level 3 inputs to determine fair value for the three and nine months ended September 30, 2018 and 2017 (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Convertible preferred stock Balance, beginning of period $ 518 $ 518 $ 518 $ 500 Change in fair value — — — 18 Balance, end of period $ 518 $ 518 $ 518 $ 518

Note 5 - Inventories, Net

Note 5 - Inventories, Net	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories, Net	5. Inventories, net Inventories are stated at lower of cost or NRV. Cost, which includes amounts related to materials and costs incurred by our contract manufacturers, is determined on a first-in, first-out basis. Inventories are reviewed periodically for potential excess, dated or obsolete status. Management evaluates the carrying value of inventories on a regular basis, taking into account such factors as historical and anticipated future sales compared to quantities on hand, the price we expect to obtain for products in their respective markets compared with historical cost and the remaining shelf life of goods on hand. The components of inventories, net of allowances, are as follows (in thousands): As of As of September 30, 2018 December 31, 2017 Finished goods $ 2,407 $ 4,709 Work-in-process 5,416 5,752 Raw materials and supplies 2,931 6,947 Total inventories 10,754 17,408 Plus: non-current raw materials and finished goods 5,287 826 $ 16,041 $ 18,234 As of September 30, 2018 and December 31, 2017, raw materials inventories consisted of raw materials used in the manufacture of the dronabinol API for SYNDROS® in our U.S.-based, state-of-the-art dronabinol manufacturing facility, the fentanyl API for SUBSYS®, and component parts and packaging materials used in the manufacture of both SUBSYS® and SYNDROS®. Work-in-process consisted of actual production costs, including facility overhead and tooling costs of in-process dronabinol, SUBSYS® and SYNDROS® products. Finished goods inventories consisted of finished SUBSYS® and SYNDROS® products and deferred SYNDROS® cost of revenue of $0 and $59,000 as of September 30, 2018 and December 31, 2017, respectively. There was no deferred SYNDROS® cost of revenue as of September 30, 2018, due to the adoption of ASC Topic 606 on January 1, 2018. Non-current raw materials and finished goods represent those inventories not expected to be consumed or sold within 12 months of the balance sheet date and are included in other assets in our unaudited condensed consolidated balance sheets. As of September 30, 2018 and December 31, 2017, all work-in-process inventory is expected to be used within 12 months of the balance sheet date and, therefore, is classified as current assets in our unaudited condensed consolidated balance sheets. We maintain an allowance for excess and obsolete inventory, as well as inventory where its cost is in excess of its NRV. Inventories at September 30, 2018 and December 31, 2017, were reported net of these reserves of $2,631,000 and $13,664,000, respectively. During the three and nine months ended September 30, 2018, we decreased these reserves by approximately $7,463,000 and $12,531,000, respectively, for the destruction of previously reserved product, partially offset by an increase to the reserves of approximately $495,000 and $1,498,000, respectively. During the three and nine months ended September 30, 2017, we increased these reserves by approximately $3,372,000 and $6,331,000, respectively.

Note 6 - Property and Equipment

Note 6 - Property and Equipment, Net	9 Months Ended
	Sep. 30, 2018
Property Plant And Equipment [Abstract]
Property and Equipment, Net	6. Property and Equipment, Net Property and equipment are recorded at cost and depreciated using the straight-line method over their estimated useful lives; leasehold improvements are recorded at cost and depreciated using the straight-line method over the shorter of their estimated useful lives or remaining lease term. Maintenance and repairs that do not extend the life of assets are charged to expense when incurred. When property and equipment is disposed of, the related costs and accumulated depreciation are removed from the unaudited condensed consolidated balance sheets, and any gain or loss is reported in other income (expense) in the period the transaction takes place. During the three and nine months ended September 30, 2018, we recorded losses on the disposal of property and equipment of $0 and $108,000, respectively. There were no such charges during the three and nine months ended September 30, 2017. Property and equipment are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted cash flows expected to be generated by the asset. If the carrying amount exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount exceeds the fair value of the asset. The fair value is measured on a nonrecurring basis using unobservable (Level 3) inputs. Impairment charges are reported in the period the impairment is identified. During the three and nine months ended September 30, 2018, we recorded impairment charges in research and development of $0 and $1,487,000, respectively. The charge during the nine months ended September 30, 2018 was the result of a decision to abandon a partially constructed device manufacturing machine with a cost of $1,487,000 and no associated depreciation, and was written down to its fair value of $0. There were no such charges during the three and nine months ended September 30, 2017.

Note 7 - Commitments and Contin

Note 7 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	7. Commitments and Contingencies Legal Matters Other than the matters that we have disclosed below, we from time to time become involved in various ordinary course legal and administrative proceedings, which include intellectual property, commercial, governmental and regulatory investigations, employee-related issues and private litigation, which we do not currently believe are either individually or collectively material. We record accruals for contingencies when it is probable that a liability has been incurred and the amount can be reasonably estimated. These accruals are adjusted periodically as assessments change or additional information becomes available. If the reasonable estimate of a probable loss is a range, and no amount within the range is a better estimate, the minimum amount in the range is accrued. If a loss is not probable or a probable loss cannot be reasonably estimated, no liability is recorded. We have established reserves for certain of our legal matters. Our loss estimates are generally developed in consultation with outside counsel and outside accounting experts and are based on analyses of potential outcomes. As legal and governmental proceedings, disputes and investigations are inherently unpredictable and in part, beyond our control, unless otherwise indicated, we cannot reasonably predict the outcome of these legal proceedings, nor can we estimate the amount of loss, or range of loss, if any, that may result from these proceedings. While our liability in connection with certain claims cannot be currently estimated, the resolution in any reporting period of one or more of these matters could have a significant impact on our consolidated financial condition, results of operations, liquidity, and cash flows for that future period, and could ultimately have a material adverse effect on our consolidated financial position and could cause the market value of our common shares to decline. While we believe we have valid defenses in these matters, litigation and governmental and regulatory investigations are inherently uncertain, and we may in the future incur material judgments or enter into material settlements of claims. Consistent with the practice of many publicly-traded companies, we have entered into, and continue to enter into, indemnity agreements with our executive officers and certain members of our board of directors. These indemnity agreements broadly provide for us to advance expenses (including attorneys’ fees) incurred in connection with any legal proceeding, as well as indemnification for any and all expenses, actually and reasonably incurred, in connection with the investigation, defense, settlement or appeal of such a proceeding, in connection with matters related to their position. These indemnity agreements provide that the indemnitee shall repay all amounts so advanced if it shall ultimately be determined by final judicial decision from where there is no further right of appeal that the indemnitee is not entitled to be indemnified. Government Proceedings Like other companies in the pharmaceutical industry, we are subject to extensive regulation by national, state and local government agencies in the United States. As a result, interaction with government agencies occurs in the normal course of our operations. The following is a brief description of pending governmental investigations that we believe are potentially or actually material at this time. It is possible that criminal charges and substantial payments, fines and/or civil penalties or damages or exclusion from federal health care programs or other administrative actions, as well as a corporate integrity agreement, deferred prosecution or deferred exclusion agreement, or similar government mandated compliance document that institutes significant restrictions or obligations, could result for us from any government investigation or proceeding. In addition, even certain investigations that are not discussed below and which we do not deem to be material at this time could be determined to be material and could have a material adverse effect on our financial condition, results of operations and cash flows. HHS Investigation . We received a subpoena, dated December 9, 2013, from the OIG in connection with an investigation of potential violations involving HHS programs. This subpoena was issued in connection with an investigation by the U.S. Attorney’s Office for the Central District of California and requested documents regarding our business, including the commercialization of SUBSYS®. We continue to cooperate with this investigation and have produced substantial documents in response to the subpoena and have provided other requested information. On April 13, 2018, the United States intervened in part and declined to intervene in part in five lawsuits: United States ex rel. Guzman v. Insys Therapeutics, Inc. United States ex rel Doe v. Insys Therapeutics, Inc. United States ex rel. Andersson v. Insys Therapeutics, Inc. United States ex rel. Erickson v. Insys Therapeutics, Inc. United States ex rel. Doe v. Insys Therapeutics, Inc. The States of California, Colorado, Indiana, Minnesota, New York, North Carolina, and Virginia (the “Plaintiff States”) elected to intervene in part and declined to intervene in part in United States ex rel. Guzman v. Insys Therapeutics, Inc. United States ex rel. Doe v. Insys Therapeutics, Inc. The United States’ Complaint in Intervention, which was ordered unsealed on May 11, 2018, brings claims for False Claims Act: Presentation of False Claims pursuant to 31 U.S.C. § 3729(a)(1)(A), False Claims Act: Using False Statements to Get False Claims Paid pursuant to 31 U.S.C. § 3729(a)(1)(B), Payment by Mistake, and Unjust Enrichment. This case is currently stayed, and we continue to have ongoing discussion with respect to the DOJ Investigation (as discussed below). The qui tam HIPAA Investigation . On September 8, 2014, we received a subpoena issued pursuant to HIPAA from the U.S. Attorney’s Office for the District of Massachusetts. The subpoena requested documents regarding SUBSYS®, including our sales and marketing practices related to this product. This investigation also relates to activities in our patient services hub. We continue to cooperate with this investigation and have produced a substantial number of documents in response to the subpoena and have provided other requested information. DOJ Investigation and Agreement in Principle . We collectively refer to the HHS and HIPAA investigations discussed above as the “DOJ Investigation.” In connection with our cooperation, we have been engaged in discussions with the DOJ about these matters, including a resolution of potential liability exposure. Management accrued, as of September 30, 2017, an aggregate of $150,000,000, which represented our best estimate of the minimum liability exposure that we expected to be paid out over five years in connection with the DOJ Investigation. This estimate reflected a minimum exposure at which management had determined a willingness to settle these matters. The accrual was recorded in accrued litigation award and settlements on our unaudited condensed consolidated balance sheets and as an operating expense on our unaudited condensed consolidated statements of operations and comprehensive loss. On August 8, 2018, we announced that we reached an agreement in principle with the DOJ to settle the DOJ’s civil and criminal investigation into inappropriate sales and commercial practices by some former company employees. Our initial estimate of the minimum liability exposure we previously accrued in connection with the DOJ Investigation of $150,000,000 expected to be paid over five years remains unchanged as of September 30, 2018, with the potential for contingency-based payments associated with certain events that, if they were to occur, management estimates would require additional payments ranging from $0 to $75,000,000. This agreement in principle is subject to the negotiation of final settlement documents with the government. We expect that a final settlement would include other material non-financial terms and conditions which will also be subject to negotiation, including criminal pleas by our subsidiary related to the actions of our former employees. Once executed, these agreements will require cooperation with the federal government’s prosecutions, enhancements to our compliance program, fulfillment of reporting and monitoring obligations, and management certifications, among other requirements. In addition, compliance with the terms of these agreements will impose additional costs and burdens on us, including in the form of employee training, third party reviews, compliance monitoring, reporting obligations and management attention. More importantly, if we fail to comply with the final agreement with DOJ and OIG, the DOJ or OIG may impose substantial monetary penalties or exclude us from federal healthcare programs, including Medicare, Medicaid or the VA, which would have a material adverse effect on our business, financial condition and results of operations. Because other material, non-financial terms and conditions remain subject to the negotiation of final settlement documents, we cannot provide assurances as to the timing of the execution of final documentation and, like any pending negotiation, there is uncertainty as to the outcome. Moreover, any such final settlement is likely to involve entry into final agreements, which will impose significant costs and burdens and obligations on our business operations and could materially and adversely affect our results of operations and financial conditions as we implement and adhere to such requirements. At this time, the aforementioned accrual does not currently meet the more likely than not standard for tax deductibility; therefore, we have recognized no tax benefit for it in these unaudited condensed consolidated financial statements. It is possible that some or all of this accrual may meet the more likely than not standard in the future, at which time the benefit would be recognized. SEC Investigation . On January 11, 2018, the SEC's Los Angeles Regional office requested that the Company voluntarily provide information on the Company's: (1) restatement of the Company’s interim unaudited condensed consolidated financial statements as of and for the quarters ended September 30, June 30, and March 31, 2016 and 2015, filed on April 7, 2017; (2) sales and marketing practices; and (3) compliance program, internal controls and enhancements thereto. The Company provided such information and cooperated with the SEC's investigation, including responding to requests or demands for documents and other information. On October 4, 2018, the SEC notified the Company in writing that it had concluded its investigation and, based on information as of the date of the notification, it does not intend to recommend an SEC enforcement action against the Company. Health Care Professionals and Former Employees Related Investigations. Investigations of Health Care Professionals. A number of health care practitioners who formerly interacted with our company are under investigation or have been charged in criminal proceedings. In addition to the below investigations that are specifically directed at us, we have received governmental agency requests for information, including subpoenas, from at least the following governmental bodies: the USAO and/or HHS OIG of California (Los Angeles), Central District of California, Colorado, Connecticut, Eastern District of Michigan, Eastern District of New York, Florida (Jacksonville), Kansas, Middle District of Florida, Middle District of Pennsylvania, New Hampshire, New Jersey, Northern District of California, Northern District of Texas, Rhode Island, Southern District of Alabama, Southern District of New York, Southern District of Ohio, Western District of New York, and the states of Arizona, Delaware, Maryland and New York, regarding specific health care professionals with which we have interacted with in those states. In addition, at least the following health care practitioners formerly interacting with our company have been charged as follows: On or about June 23, 2015, a nurse practitioner located in Connecticut, who served on our speaker bureau in connection with our speaker programs designed to educate and promote product awareness and safety for external health care providers, pled guilty to violating the federal Anti-Kickback Statute in connection with payments of approximately $83,000 from us. On or about November 7, 2016, a health care professional located in Michigan who served on our speaker bureau pled guilty to healthcare fraud in connection, in part, with receiving payments from us. On February 23, 2017, two Alabama health care professionals who served on our speaker bureau were convicted on 19 of 20 counts brought against them, which included charges related to distribution of a controlled substance, drug conspiracy, health care fraud conspiracy and money laundering. On or about March 22, 2017, the U.S. Attorney’s Office for the District of New Hampshire filed an indictment against a physician assistant, who served on our speaker bureau, charging him with violating the federal Anti-Kickback Statute and conspiring to violate the federal Anti-Kickback Statute in connection with payments received for serving as an Insys promotional speaker. The physician assistant pled not guilty. On or about October 20, 2017, a health care professional in Rhode Island, who served on our speaker bureau pled guilty to health care fraud and conspiracy to receive kickbacks in connection with payments of approximately $188,000 from us. On or about March 14, 2018, the U.S. Attorney’s Office for the Southern District of New York filed an indictment against five health care professionals who served on our speaker bureau, charging them with conspiracy to violate the federal Anti-Kickback Statute, violation of the federal Anti-Kickback Statute, and conspiracy to commit honest services fraud, and charged certain of them with aggravated identity theft, false statements, and wrongful disclosure of individually identifiable health information. On or about June 4, 2018, a Florida health care professional who served on our speaker bureau pled guilty to conspiracy to receive healthcare kickbacks in connection, in part, with receiving payments from us. On or about June 28, 2018, an Ohio health care professional who served on our speaker bureau was indicted for violating the federal Anti-Kickback Statute in connection with receiving payments of more than $103,000 from us. Investigations of Former Employees. A number of our former employees have been charged in criminal proceedings related to our federal investigations and the following is certain information related thereto. On or about February 18, 2016, one of our former sales employees located in Alabama pled guilty to a conspiracy to violate the federal Anti-Kickback Statute in connection with two convicted Alabama health care professionals mentioned above. On or about April 23, 2018, the former sales employee was sentenced to six months’ home confinement. On or about June 8, 2016, a former district sales manager in New York and a former sales representative in New Jersey were charged in a federal court in Manhattan, New York, with violating the federal Anti-Kickback Statute in connection with interacting with health care professionals who prescribed our product and served on our speaker bureau. On June 1, 2017, the former district sales manager was charged in a superseding indictment with additional charges of honest services wire fraud and aggravated identity theft in connection with falsifying sign-in sheets for our speaker programs. On or about March 16, 2018, records were unsealed indicating that the two former employees each pled guilty to the following counts contained in a superseding indictment: conspiracy to violate the Anti-Kickback Statue, violation of the Anti-Kickback Statue, violation of HIPAA, conspiracy to commit honest services wire fraud, and aggravated identity theft, and that the former sales representative also pled guilty to health care fraud. On or about December 8, 2016, the U.S. Attorney’s Office for the District of Massachusetts issued an indictment against six former employees, including Michael L. Babich, our former President, CEO and director, on charges including racketeering conspiracy, conspiracy to commit mail fraud, conspiracy to commit wire fraud, conspiracy to violate the Anti-Kickback Statute and forfeiture (the “Original Indictment”). On or about October 26, 2017, the U.S. Attorney’s Office for the District of Massachusetts issued a superseding indictment in connection with the Original Indictment and added charges against our former President, CEO and director, Dr. John N. Kapoor. After Dr. Kapoor’s indictment, he agreed to put his ownership of our common stock in a trust to be controlled independently, which was effective as of February 27, 2018. The related voting trust agreement was filed with the SEC on a Current Report on Form 8-K on March 1, 2018. On September 11, 2018, the U.S. Attorney’s Office for the District of Massachusetts filed a second superseding indictment which contained one count of racketeering conspiracy for all the defendants. This superseding indictment includes a request for forfeiture upon conviction of any interest or property acquired or maintained in violation of such charges, which expressly includes any and all shares of the Company’s common stock or options to purchase such stock, salaries, bonuses and other benefits. As prescribed by the indemnity agreements we entered into with these former executives, we are responsible for any and all expenses, actually and reasonably incurred. We have recognized expenses associated with criminal and civil defense of Dr. Kapoor of approximately $8,500,000 and $19,500,000, respectively for the three and nine months ended September 30, 2018. The Company is disputing the reasonableness of a portion of these expenses as they relate to the criminal defense and is analyzing the reasonableness of the civil defense expenses. We continue to accrue all of these costs in our unaudited condensed consolidated statements of operations and comprehensive loss. As of September 30, 2018, the company has made cash payments of $5,600,000 related to these legal expenses incurred as part of Dr. Kapoor’s criminal defense. If such disputed amounts are subsequently determined not to be due and payable, we would recognize a reversal of these expenses in a future period. The reversal of these expenses could have a material impact on our unaudited condensed consolidated statements of operations and comprehensive loss. If it is subsequently determined that all of these costs are reasonable, and the company is forced to pay the remaining balance, this could have a material adverse impact on our cash position and liquidity. On or about February 8, 2017, a former district sales manager in the Northeast was charged in federal court in New Haven, Connecticut, with violating the federal Anti-Kickback Statute in connection with interacting with health care professionals who prescribed our product and served on our speaker bureau. On April 5, 2017, the U.S. Attorney’s Office for the District of Massachusetts filed an information charging a former prior authorization specialist and manager of our patient services hub with one count of wire fraud conspiracy; the former employee pled guilty to that information on June 19, 2017. On or about July 11, 2017, a former district sales manager pled guilty to conspiring to violate the federal Anti-Kickback Statute related to her activities in the Southern District of Alabama, as well as the Middle and Southern Districts of Florida, including in connection with the two convicted Alabama health care professionals mentioned above. On or about May 30, 2018, a former specialty sales professional pled guilty to a second-degree charge of conspiracy to commit commercial bribery related to her activities in New Jersey. Except as otherwise indicated, we understand that each of these indicted individuals have entered pleas of not guilty to the charges against them. Given the ongoing investigations related to our company and former employees, as well as other individuals associated with our company, including health care professionals, it is possible that additional individual or company criminal charges and convictions and pleas could result from our ongoing federal and state government investigations and related proceedings and the foregoing disclosure and the disclosure below is merely intended to provide general insight into the comprehensive nature of the scope and breadth of investigations that are being conducted related to our company and is not, nor is it intended to be, an exhaustive listing of every charge, conviction or pleading in connection with our company. Ongoing State-Related Investigations . We have received CIDs or subpoenas, as the case may be, from at least each of the following state’s Office of the Attorney General (or similarly named and authorized office) which have ongoing investigations directed at our company: Arizona, Colorado, Florida, Kansas, Kentucky, Maryland, Minnesota, Missouri, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, Virginia and Washington. Moreover, we have received an administrative subpoena from the California Insurance Commissioner. In addition, we understand that numerous physicians practicing within several of the aforementioned states have received subpoenas from certain state Attorney General or Department of Justice offices in connection with interactions with us. Generally, these CIDs and subpoenas request documents regarding SUBSYS®, including our sales and marketing practices related to SUBSYS® in the applicable state, as well as our patient services hub. We are cooperating with each of these investigations and have produced, or anticipate producing, documents in response to these CIDs, subpoenas and related requests for information from each office. Resolved State-Related Investigations. Our company has resolved investigations conducted by certain states’ Office of the Attorney General (or similarly named and authorized office) as follows: In connection with the investigation by the ODOJ, we entered into a settlement agreement with the ODOJ, referred to as an AVC, and made monetary payments totaling approximately $1,100,000. The AVC requires us to maintain certain controls and processes around our promotional and sales activity related to SUBSYS® in Oregon. This AVC expressly provides that we do not admit any violation of law or regulation. This settlement was reached as a result of our cooperation with the ODOJ's investigation and after producing documents in response to certain CIDs and related requests for information from the ODOJ. All monetary payments in connection with this settlement were made prior to December 31, 2015. In connection with the investigation by the Illinois Office of the Attorney General, such office filed a complaint against us on behalf of the State of Illinois on August 25, 2016, in the Circuit Court of Cook County, Illinois, Chancery Division, asserting a claim for violation of the Illinois Consumer Fraud and Deceptive Business Practices Act in connection with the sales and marketing of SUBSYS®. On August 18, 2017, the Circuit Court of Cook County entered a Final Judgment and Consent Decree, which, among other things, provided for a monetary payment of $4,450,000 by Insys and requires us to maintain certain controls and processes around our promotional and sales activity related to SUBSYS® in Illinois. The Final Judgment and Consent Decree expressly provides that we do not admit any violation of law or regulation. All monetary payments in connection with this Final Judgment and Consent Decree were accrued in the unaudited condensed consolidated balance sheets as of June 30, 2017 and the payments in connection with this settlement were made prior to September 30, 2017. In connection with the investigation by the State of New Hampshire, we entered into a settlement agreement with the State of New Hampshire referred to as an assurance of discontinuance, and made monetary payments totaling approximately $2,900,000 to the State of New Hampshire and a charitable contribution of $500,000 to be used by a New Hampshire charitable foundation in preventing or remediating problems related to abuse, misuse or misprescribing of opioid drugs. The assurance of discontinuance expressly provides that we do not admit any violation of law or regulation and requires us to maintain certain controls and processes around our promotional and sales activity related to SUBSYS® in New Hampshire. This settlement was reached as a result of our cooperation with the State of New Hampshire investigation and after producing documents in response to certain requests for information by the State of New Hampshire. These amounts were accrued in the consolidated balance sheet as of December 31, 2016 and the payments in connection with this settlement were made during the three months ended March 31, 2017. In connection with the investigation by the State of Massachusetts, we entered into a settlement with the State of Massachusetts, which was entered by the Superior Court of the Commonwealth of Massachusetts in a Final Judgment by Consent on October 5, 2017. The Final Judgment by Consent provided for a monetary payment of $500,000 and requires us to maintain certain controls and processes around our promotional and sales activity related to Massachusetts. The Final Judgment by Consent expressly provides that we do not admit any liability or wrongdoing. The amount of the monetary payment was accrued in the unaudited condensed consolidated balance sheet as of September 30, 2017 and the payments in connection with this settlement were made during the three months ended December 31, 2017. Ongoing Complaints filed in connection with State AG Investigations . Our Company has several ongoing legal proceedings related to complaints filed in connection with investigations conducted by certain states’ Office of the Attorney General (or similarly named and authorized office) as follows: In connection with the investigation by the State of Arizona, on August 30, 2017, the Arizona Attorney General filed a complaint on behalf of the State of Arizona against us in the Maricopa County, Arizona Superior Court. The complaint asserts claims for violations of the Arizona Consumer Fraud Act in connection with the sales and marketing of SUBSYS® in Arizona and in connection with our patient services hub. The complaint seeks a permanent injunction preventing us from engaging in practices in violation of the Arizona Consumer Fraud Act, restitution to consumers and other persons, disgorgement of profits, civil penalties, and investigative costs. On or about November 10, 2017, we filed a motion to dismiss. On January 17, 2018, the Court dismissed, based upon preemption by the federal Sunshine Act, the State’s claim to the extent related to remedies that are based upon the payment and disclosure of speaker fees, but did not dismiss the rest of the complaint. The State filed a motion for leave to amend its complaint, which the Court granted. We filed our answer to the amended complaint on April 5, 2018. In connection with the investigation by the State of New Jersey, on October 5, 2017, the New Jersey Attorney General, on behalf of the State of New Jersey, and the Acting Director of the New Jersey Division of Consumer Affairs filed a complaint against us in the Superior Court of New Jersey, Chancery Division, Middlesex Vicinage. The complaint asserts claims for violations of the New Jersey Consumer Fraud Act and for violations of the New Jersey False Claims Act in connection with the sales and marketing of SUBSYS® in New Jersey and in connection with our patient services hub. The complaint seeks a permanent injunction preventing us from engaging in practices in violation of the New Jersey Consumer Fraud Act, disgorgement of profits, civil penalties, treble damages for alleged violations of the New Jersey False Claims Act, and costs and attorneys’ fees. On November 16, 2017, the New Jersey Attorney General filed an Amended Complaint, which we moved to dismiss on January 8, 2018. The New Jersey Attorney General opposed our motion on March 28, 2018, and we replied. The Court held oral argument on the motion on June 18, 2018. On December 21, 2017, Attorney General of the State of North Carolina filed a complaint in Wake County, North Carolina Superior Court against us. The complaint asserts claims related to alleged violations of the North Carolina Consumer Protection Act. On or about September 25, 2018, we moved to dismiss the complaint. The motion remains pending. On February 1, 2018, the Attorney General of the State of New York, filed a complaint against us in the Supreme Court of the State of New York, County of New York. The complaint asserts claims related to alleged deceptive acts and practices. We moved to dismiss the complaint on April 18, 2018. In response, on May 25, 2018, the New York Attorney General opposed our motion to dismiss and filed a cross-motion for partial summary judgment related to the State’s commercial bribery claim. On June 29, 2018, we filed a reply in support of our motion to dismiss and opposed the State’s motion for partial summary judgment. The Court conducted oral argument on the motions to dismiss and the cross-motion for summary judgement on October 4, 2018. The motion remains pending. On February 5, 2018, the Consumer Protection Division, Office of the Attorney General of Maryland, filed a petition to enforce an administrative subpoena against us. The State voluntarily dismissed the action on September 5, 2018. On September 6, 2018, however, the Consumer Protection Division, Office of the Attorney General of Maryland, filed a Statement of Charges against us with the Consumer Protection Division. Insys filed its response to the Statement of Charges on October 17, 2018. On May 30, 2018, the Attorney General of the State of Minnesota and the Minnesota Board of Pharmacy filed a complaint against us in the Hennepin County District Court, State of Minnesota. The complaint asserts claims related to alleged deceptive acts and practices and consumer fraud, as well as claims under the Minnesota Wholesale Drug Distribution Licensing Act (Minn. Stat. § 151.461). On August 28, 2018, Insys moved to dismiss the complaint. On the same day, the Attorney General and the Board of Pharmacy filed a motion for temporary injunction. The Court held oral argument on both the motion to dismiss and the motion for temporary injunction, and both motions remain pending. Also, on May 30, 2018, the Minnesota Board of Pharmacy filed an administrative action against us before the State of Minnesota Office of Administrative Hearings for the Board of Pharmacy, which seeks a determination regarding whether certain alleged conduct by Insys constitutes grounds for disciplinary action. The Office of Administrative Hearings has indicated that it will set a hearing in this matter for March or April 2019. Multi-District Prescription Opioid Litigation . We have been named along with various other opioid manufacturers, opioid distributors, prescribers, pharmacies, and others in complaints focused on the national opioid epidemic filed by various cities, counties, states, Native American tribes, and third-party payers in many state and federal courts in Alabama, Arizona, Arkansas, California, Connecticut, Florida, Georgia, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Hampshire, New Jersey, New Mexico, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Utah and West Virginia. We are involved in more than 600 of these cases, the majority of which have been consolidated into multi-district litigation (MDL No. 2804) in the Northern District of Ohio. Most of the cases in the multi-district litigation are presently stayed while the Court seeks to facilitate a resolution. On April 2, 2018, the United States filed a motion to participate in settlement discussions and as a friend of the court. Additionally, the Court set certain cases for a litigation track, and those cases will move forward toward trial, which is scheduled to commence on March 18, 2019. We have also been named, along with various other o

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-based Compensation	8. Stock-based Compensation Amounts recognized in the unaudited condensed consolidated statements of operations and comprehensive loss with respect to our stock-based compensation plans were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Research and development $ 685 $ 714 $ 2,268 $ 2,531 General and administrative $ 2,178 4,054 7,149 10,517 Total cost of stock-based compensation $ 2,863 $ 4,768 $ 9,417 $ 13,048 The following table summarizes stock option activity during the nine months ended September 30, 2018: Weighted Weighted Average Aggregate Average Remaining Intrinsic Number of Exercise Contractual Value Shares Price Term (in years) (in millions) Vested and exercisable as of December 31, 2017 3,499,957 $ 11.43 Outstanding as of December 31, 2017 6,332,415 $ 12.10 Granted 1,353,700 $ 7.83 Cancelled (832,097 ) $ 13.76 Exercised (430,000 ) $ 2.46 Expired (4,912 ) $ 8.54 Outstanding as of September 30, 2018 6,419,106 $ 11.63 7.3 11.7 Vested and exercisable as of September 30, 2018 3,588,358 $ 12.39 6.2 8.0 As of September 30, 2018, we expected to recognize $17,554,000 of stock-based compensation for outstanding options over a weighted-average period of 2.4 years. From time to time we grant restricted stock units to certain employees and directors. Restricted stock units are valued at the closing market price of our common stock on the day of grant and the total value of the units is recognized as expense ratably over the vesting period of the grants. The following table summarizes restricted stock unit activity during the nine months ended September 30, 2018: Weighted Average Grant-Date Number of Fair Value Units Per Unit Outstanding as of December 31, 2017 381,900 $ 10.27 Granted 366,770 $ 7.90 Exercised (74,327 ) $ 12.22 Cancelled (63,690 ) $ 8.55 Outstanding as of September 30, 2018 610,653 $ 8.79 As of September 30, 2018, we expected to recognize $3,780,000 of stock-based compensation for outstanding restricted stock units over a weighted-average period of 1.8 years. Cash received from option exercises under all stock-based payment arrangements for the nine months ended September 30, 2018 and 2017 was $1,032,000 and $3,550,000, respectively. For the nine months ended September 30, 2018 and 2017, we recorded net reductions of $920,000 and $466,000, respectively, of our federal and state income tax liability, with an offsetting credit within income tax expense, resulting from the excess tax benefits of stock options. A full valuation allowance was recorded against these reductions during the nine months ended September 30, 2018.

Note- 9 - Net Loss per Share

Note- 9 - Net Loss per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Net Loss per Share	9. Net Loss per Share Basic net loss per common share is computed by dividing the net loss allocable to the common stockholders by the weighted average number of common shares outstanding during the period. The diluted income per share further includes any common shares available to be issued upon exercise of outstanding stock options if such inclusion would be dilutive. The following table sets forth the computation of basic and diluted net loss per common share (dollars in thousands, except per share amounts): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (As Revised) (As Revised) Historical net loss per share - Basic Numerator: Net loss $ (30,494 ) $ (166,280 ) $ (78,214 ) $ (180,908 ) Denominator: Weighted average number of common shares outstanding 74,254,177 72,810,827 73,997,016 72,366,618 Basic net loss per common share $ (0.41 ) $ (2.28 ) $ (1.06 ) $ (2.50 ) Historical net loss per share - Diluted Numerator: Net loss $ (30,494 ) $ (166,280 ) $ (78,214 ) $ (180,908 ) Denominator: Weighted average number of common shares outstanding 74,254,177 72,810,827 73,997,016 72,366,618 Effect of dilutive stock options — — — — Weighted average number of common shares outstanding 74,254,177 72,810,827 73,997,016 72,366,618 Diluted net loss per common share $ (0.41 ) $ (2.28 ) $ (1.06 ) $ (2.50 ) As we have incurred a net loss for the nine months ended September 30, 2018 and 2017, basic and diluted per share amounts are the same, since the effect of potential common share equivalents is anti-dilutive.

Note 10 - Product Lines, Concen

Note 10 - Product Lines, Concentration of Credit Risk and Significant Customers	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Product Lines, Concentration of Credit Risk and Significant Customers	10. Product Lines, Concentration of Credit Risk and Significant Customers We are engaged in the business of developing and selling pharmaceutical products. During the three and nine months ended September 30, 2018, we had two product lines, SUBSYS® and SYNDROS®. Our CODM evaluates revenues based on product lines. The following tables summarize our net revenue by product line, as well as the percentage of revenue by route to market (in thousands): Net Revenue by Product Line Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 SUBSYS ® $ 17,370 $ 29,986 $ 63,114 $ 108,524 SYNDROS ® 976 684 2,609 684 Total net revenue $ 18,346 $ 30,670 $ 65,723 $ 109,208 Percent of Revenue by Route to Market Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Pharmaceutical wholesalers 64 % 63 % 61 % 62 % Specialty pharmaceutical retailers 36 % 37 % 39 % 38 % 100 % 100 % 100 % 100 % All our products are sold in the United States of America.

Note 11 - Subsequent Events

Note 11 - Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	11. Subsequent Events On November 5, 2018, we announced that we have commenced a process to review strategic alternatives for our portfolio of opioid-related assets, including SUBSYS®, as well as formulations of buprenorphine and the combination of buprenorphine/naloxone. Our decision to pursue this process is consistent with our objective to become a leader in pharmaceutical cannabinoids and novel drug delivery systems and to continue shifting our focus away from opioids in our product pipeline. We anticipate that our company has a number of clinical and regulatory milestones to achieve over the next few quarters, including the completion of the CBD and epinephrine studies and filing the naloxone NDA, that are consistent with our objectives.

Nature of Business and Basis of

Nature of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Liquidity	Liquidity As of September 30, 2018, the Company had an accumulated deficit of $289.8 million as well as negative cash flows from operating activities for the nine months ended September 30, 2018. While we have no outstanding debt and $113.0 million in cash and cash equivalents and investments as of September 30, 2018, the Company expects its negative cash flows from operating activities to continue. However, management believes that our existing cash and cash equivalents and investments, together with interest thereon, will be sufficient to sustain operations for at least the next 12 months from the issuance of these unaudited condensed consolidated financial statements. As our research and development activities mature and develop over the next several years, the Company will likely require substantial funds to continue such activities, depending upon events that are difficult to predict at this time. In addition, as the Company continues to contend with existing litigation (and resolve such proceedings as appropriate) and to fund other legal expenses related to our former employees, we may require additional funding. In this regard, management’s plans, in order to meet any additional operating cash flow requirements, include the pursuit of strategic alternatives related to our opioid-related assets, as well as financing activities such as public offerings and private placements of our common stock, preferred stock offerings, and issuances of debt and convertible debt instruments. There are no assurances that such additional funding will be obtained and that the Company will succeed in its future operations. If the Company cannot successfully raise additional capital and implement its strategic development plan, its liquidity, financial condition and business prospects will be materially and adversely affected.
Revision of Previously Issued Financial Statements for Correction of Immaterial Errors	Revision of Previously Issued Financial Statements for Correction of Immaterial Errors During the three months ended September 30, 2018, we identified an error related to the accounting for uncertain income tax positions in the interim and annual financial statements for the year ended December 31, 2017. We determined that we had incorrectly applied the accounting guidance when implementing Accounting Standards Update (“ASU”) No. 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” on January 1, 2017 by inadvertently omitting the impact on the unrecognized tax benefit (“UTB”) reserves for state taxes. In addition, we identified errors in the calculation of weighted average shares outstanding, which impacted net loss per share for the three and nine months ended September 30, 2017, and for the year ended December 31, 2017. We assessed the materiality of these errors on our prior annual financial statements, assessing materiality both quantitatively and qualitatively, in accordance with the SEC’s Staff Accounting Bulletin (“SAB”) No. 99 and SAB No. 108 and concluded that the errors were not material to our audited financial statements for the year ended December 31, 2017, the unaudited condensed consolidated financial statements for any of the quarterly periods within the year ended December 31, 2017, nor to the quarterly periods ended March 31, 2018 and June 30, 2018. However, the impact of these errors was material to the accompanying unaudited condensed consolidated financial statements. To correctly present uncertain income tax position liabilities, income tax expense (benefit), and net loss per share in the appropriate periods, management revised its previously issued consolidated balance sheet and statement of stockholders’ equity as of December 31, 2017, the consolidated statement of operations and comprehensive loss for the year ended December 31, 2017, the unaudited condensed consolidated statements of operations and comprehensive loss the unaudited condensed consolidated statements of cash flows for the nine months ended September 30, 2017 The following tables summarize the impact and financial statement line items impacted by the revision adjustments (in thousands, except per share data): As of December 31, 2017 As previously reported Adjustments As Revised Consolidated Balance Sheet: Uncertain income tax positions $ 8,619 $ (2,927 ) $ 5,692 Total liabilities 215,798 (2,927 ) 212,871 Accumulated deficit (215,351 ) 2,927 (212,424 ) Total stockholders' equity 63,282 2,927 66,209 Year Ended December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Operations and Comprehensive Loss: Income tax expense $ 10,820 $ (1,180 ) $ 9,640 Net loss (228,015 ) 1,180 (226,835 ) Total comprehensive loss (228,151 ) 1,180 (226,971 ) Net loss per common share: Basic $ (3.16 ) $ 0.04 $ (3.12 ) Diluted $ (3.16 ) $ 0.04 $ (3.12 ) Weighted average common shares outstanding Basic 72,259,063 377,717 72,636,780 Diluted 72,259,063 377,717 72,636,780 Year Ended December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Cash Flows: Net loss $ (228,015 ) $ 1,180 $ (226,835 ) Change in operating assets and liabilities: Accounts payable, accrued expenses and other current and noncurrent liabilities 1,062 (1,180 ) (118 ) As of December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Stockholders' Equity: Accumulated deficit $ (215,351 ) $ 2,927 $ (212,424 ) Total stockholders' equity 63,282 2,927 66,209 Three Months Ended Nine Months Ended September 30, 2017 September 30, 2017 As previously reported Adjustments As Revised As previously reported Adjustments As Revised Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited): Income tax benefit $ (8,996 ) $ (40 ) $ (9,036 ) $ (15,976 ) $ (120 ) $ (16,096 ) Net loss (166,320 ) 40 (166,280 ) (181,028 ) 120 (180,908 ) Total comprehensive loss (166,307 ) 40 (166,267 ) (180,964 ) 120 (180,844 ) Net loss per common share: Basic $ (2.30 ) $ 0.02 $ (2.28 ) $ (2.51 ) $ 0.01 $ (2.50 ) Diluted $ (2.30 ) $ 0.02 $ (2.28 ) $ (2.51 ) $ 0.01 $ (2.50 ) Weighted average common shares outstanding Basic 72,285,146 525,681 72,810,827 72,133,417 233,201 72,366,618 Diluted 72,285,146 525,681 72,810,827 72,133,417 233,201 72,366,618 Nine Months Ended September 30, 2017 As previously reported Adjustments As Revised Condensed Consolidated Statement of Cash Flows (Unaudited): Net loss $ (181,028 ) $ 120 $ (180,908 ) Change in operating assets and liabilities: Deferred income tax benefit (8,505 ) 821 (7,684 ) Accounts payable, accrued expenses and other current and noncurrent liabilities (2,017 ) (941 ) (2,958 )
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements Effective January 1, 2018, we adopted the requirements of ASU No. 2014-09, “Revenue from Contracts with Customers (ASC Topic 606),” and all the related amendments (“new revenue standard”). The new revenue standard aims to achieve a consistent application of revenue recognition within the United States, resulting in a single revenue model to be applied by reporting companies under U.S. GAAP. Under the new model, recognition of revenue occurs when a customer obtains control of promised goods or services in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, the new revenue standard requires that reporting companies disclose the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. We used the modified retrospective transition method for all contracts that were not completed as of the adoption date. In addition, we have applied the practical expedient to contract modifications, as allowed by the SEC, but did not have any material contract modifications to be included in the initial adoption of ASC Topic 606. The comparative information for 2017 presented below has not been restated and continues to be reported under ASC Topic 605, “Revenue Recognition.” We recognize revenue when we transfer control of our products to our customers, as our contracts have a single performance obligation (delivery of our product to their preferred location). Our sales revenue from SUBSYS® continues to be recognized when product is delivered to wholesale pharmaceutical distributors and specialty retail pharmacies (collectively, our customers). In accordance with the new revenue standard, our sales revenue from SYNDROS® is now recognized when product is delivered to our customers, where revenue was previously deferred until the right of return no longer existed, which occurred at the earlier of the time SYNDROS® units were sold to health care facilities or dispensed through patient prescriptions, or the expiration of the right of return. It is common for our contracts to include product sales allowances (including returns, discounts and rebates) that can decrease the transaction price and are therefore considered to be variable consideration. In accordance with the new revenue standard, we estimate the amount of variable consideration promised in the contract using the expected value (probability weighted estimate) method. We do not have any significant extended payment terms as payment is received shortly after the point of sale. See Note 2, Revenue Recognition , for additional discussion of our revenue recognition policy and variable consideration estimates. The impact of adopting the new revenue standard on our unaudited condensed consolidated financial statements is shown in the tables below. The cumulative effect of the changes made to our January 1, 2018 unaudited condensed consolidated balance sheet for the adoption of the new revenue standard was as follows (in thousands): Balance at December 31, 2017 Adjustments due to adoption of ASC Topic 606 Balance at January 1, 2018 (As Revised) Condensed Consolidated Balance Sheet: Inventories, net 17,408 (59 ) 17,349 Accrued sales allowances 16,290 320 16,610 Deferred revenue 1,109 (1,109 ) — Accumulated deficit (212,424 ) 848 (211,576 ) The impact of adopting the new revenue standard on our unaudited condensed consolidated statements of operations and comprehensive loss Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited): Net revenue $ 18,198 $ 148 $ 18,346 $ 65,376 347 $ 65,723 Cost of revenue 2,339 40 2,379 8,125 54 8,179 Gross profit 15,859 108 15,967 57,251 293 57,544 Operating loss (30,927 ) 108 (30,819 ) (79,050 ) 293 (78,757 ) Loss before income taxes (30,444 ) 108 (30,336 ) (78,052 ) 293 (77,759 ) Net loss (30,602 ) 108 (30,494 ) (78,507 ) 293 (78,214 ) The impact of adopting the new revenue standard on our unaudited condensed consolidated balance sheets, excluding the cumulative effect of adoption on January 1, 2018 disclosed previously, was as follows (in thousands): As of September 30, 2018 Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Condensed Consolidated Balance Sheet (Unaudited): Inventories, net $ 10,642 112 $ 10,754 Total current assets 145,365 112 145,477 Total assets 217,379 112 217,491 Accrued sales allowances 9,017 284 9,301 Deferred revenue 1,740 (1,740 ) — Total liabilities 218,809 (1,456 ) 217,353 Accumulated deficit (290,083 ) 293 (289,790 ) Total stockholders' (deficit) equity (155 ) 293 138 Effective January 1, 2018, we adopted ASU No. 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities,” and ASU No. 2018-03, “Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.” These standards amended the Financial Instruments topic of the ASC to address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The standard requires that unrealized gains and losses on investments in equity securities to be recognized in net income (loss). The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” The guidance clarifies how certain cash flow transactions are classified in the statement of cash flows. The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.” Prior to January 1, 2018, U. S. GAAP prohibited the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset was sold to an outside party, which was an exception to the principle of comprehensive recognition of current and deferred income taxes in U. S. GAAP. This guidance eliminates the exception for an intra-entity transfer of an asset other than inventory. The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting.” The ASU requires modification accounting to a share-based payment award unless all of the following are the same immediately before and after the change: the award’s fair value; the award’s vesting conditions; and the award’s classification as an equity instrument or a liability instrument. The adoption of this guidance did not have a material impact on our unaudited condensed consolidated financial statements. Effective January 1, 2018, we adopted ASU No. 2018-05, “Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 (SEC Update).” The standard addresses any uncertainty or diversity of views in practice regarding the application of ASC Topic 740 in situations where a registrant did not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting under ASC Topic 740 for certain income tax effects of the 2017 Tax Cuts and Jobs Act (the “Act”) for the reporting period in which the Act was enacted. The Company recognized the provisional tax impacts of the Act in the fourth quarter of 2017. The Company completed its analysis of the Act, in conjunction with the completion of the Company's tax returns for 2017, and recorded a $0.7 million reduction of tax expense. In June 2018, the FASB issued ASU No. 2018-07, “Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” The standard expands the scope of ASC Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees, and supersedes ASC Topic 505-50, “Equity – Equity Based Payments to Non-Employees.” Previously, the fair value of share-based payment awards to nonemployees was determined by the measurement date, which was the earlier of the date at which a commitment for performance by the counterparty is reached or the date at which the counterparty’s performance is complete. This concept caused significant differences in the accounting for share-based payment to nonemployees as compared to share-based payments to employees. Furthermore, the previous guidance required employers to revalue share-based payments to nonemployees at each reporting period if a measurement date could not be established, causing fluctuations in the resulting expense from period to period. The new standard eliminates the measurement date concept and requires the fair value of share-based payments to nonemployees to be measured on the grant date, consistent with share-based payments to employees. We early adopted the standard during the three months ended June 30, 2018. We remeasured the fair value of our equity-classified share-based payments to nonemployees for which a measurement date had not been established as of the adoption date of January 1, 2018. Because we had previously remeasured our share-based payments to nonemployees at each reporting period, the adoption did not result in a cumulative effect adjustment to opening retained earnings.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement,” to improve the effectiveness of disclosures. The amendments remove, modify, and add certain disclosure requirements in Topic 820, “Fair Value Measurement.” The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. Furthermore, an entity is permitted to early adopt any removed or modified disclosures upon issuance of the update and delay adoption of the additional disclosures until their effective date. We do not expect this amendment to have a material impact on our consolidated financial statements. In March 2017, the FASB issued ASU No. 2017-08, “Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities,” to amend the amortization period for certain purchased callable debt securities held at a premium. The ASU shortens the amortization period for the premium to the earliest call date. Under current U.S. GAAP, entities generally amortize the premium as an adjustment of yield over the contractual life of the instrument. The amendments should be applied on a modified retrospective basis and are effective for fiscal years beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. We are currently evaluating the impact of this amendment on our consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” The amendments effected by this ASU affect entities holding financial assets and net investment in leases that are not accounted for at fair value through net income and are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, and early adoption is permitted. ASU 2016-13 amends the impairment model to utilize an expected loss methodology in place of the currently used incurred loss methodology, which will result in the timelier recognition of losses. We do not expect this amendment to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases: (Topic 842),” to provide guidance on recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements, specifically differentiating between different types of leases. The core principle of Topic 842 is that a lessee should recognize the assets and liabilities that arise from all leases. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous U.S. GAAP guidance. There continues to be a differentiation between finance leases and operating leases. However, the principal difference from previous guidance is that the lease assets and lease liabilities arising from operating leases should be recognized in the balance sheet. The accounting applied by a lessor is largely unchanged from that applied under previous U.S. GAAP guidance. The amendments will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, and early adoption is permitted. Originally, entities were required to adopt ASU 2016-02 using a modified retrospective approach. In July 2018, the FASB issued ASU No. 2018-11“Leases: (Topic 842): Targeted Improvements,” which provides entities with an additional optional transition method of recognizing the cumulative effect of applying the new standard as an adjustment to beginning retained earnings in the year of adoption while continuing to present all prior periods under previous lease accounting guidance. In July 2018, the FASB also issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases,” which clarifies how to apply certain aspects of ASU 2016-02. We expect to adopt ASU 2018-10 and ASU 2018-11 on January 1, 2019, concurrent with the adoption of ASU 2016-02. We currently expect that most of our operating lease commitments will be subject to the update and recognized as right-of-use assets and operating lease liabilities upon adoption. We expect the standard to have a material impact on our assets and liabilities for the addition of right-of-use assets and lease liabilities, but we do not expect it to have a material impact to our results of operations or liquidity.

Note 1 - Nature of Business a_2

Note 1 - Nature of Business and Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2018
Schedule of Financial Statement Line Items Impacted by Revision Adjustments	The following tables summarize the impact and financial statement line items impacted by the revision adjustments (in thousands, except per share data): As of December 31, 2017 As previously reported Adjustments As Revised Consolidated Balance Sheet: Uncertain income tax positions $ 8,619 $ (2,927 ) $ 5,692 Total liabilities 215,798 (2,927 ) 212,871 Accumulated deficit (215,351 ) 2,927 (212,424 ) Total stockholders' equity 63,282 2,927 66,209 Year Ended December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Operations and Comprehensive Loss: Income tax expense $ 10,820 $ (1,180 ) $ 9,640 Net loss (228,015 ) 1,180 (226,835 ) Total comprehensive loss (228,151 ) 1,180 (226,971 ) Net loss per common share: Basic $ (3.16 ) $ 0.04 $ (3.12 ) Diluted $ (3.16 ) $ 0.04 $ (3.12 ) Weighted average common shares outstanding Basic 72,259,063 377,717 72,636,780 Diluted 72,259,063 377,717 72,636,780 Year Ended December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Cash Flows: Net loss $ (228,015 ) $ 1,180 $ (226,835 ) Change in operating assets and liabilities: Accounts payable, accrued expenses and other current and noncurrent liabilities 1,062 (1,180 ) (118 ) As of December 31, 2017 As previously reported Adjustments As Revised Consolidated Statement of Stockholders' Equity: Accumulated deficit $ (215,351 ) $ 2,927 $ (212,424 ) Total stockholders' equity 63,282 2,927 66,209 Three Months Ended Nine Months Ended September 30, 2017 September 30, 2017 As previously reported Adjustments As Revised As previously reported Adjustments As Revised Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited): Income tax benefit $ (8,996 ) $ (40 ) $ (9,036 ) $ (15,976 ) $ (120 ) $ (16,096 ) Net loss (166,320 ) 40 (166,280 ) (181,028 ) 120 (180,908 ) Total comprehensive loss (166,307 ) 40 (166,267 ) (180,964 ) 120 (180,844 ) Net loss per common share: Basic $ (2.30 ) $ 0.02 $ (2.28 ) $ (2.51 ) $ 0.01 $ (2.50 ) Diluted $ (2.30 ) $ 0.02 $ (2.28 ) $ (2.51 ) $ 0.01 $ (2.50 ) Weighted average common shares outstanding Basic 72,285,146 525,681 72,810,827 72,133,417 233,201 72,366,618 Diluted 72,285,146 525,681 72,810,827 72,133,417 233,201 72,366,618 Nine Months Ended September 30, 2017 As previously reported Adjustments As Revised Condensed Consolidated Statement of Cash Flows (Unaudited): Net loss $ (181,028 ) $ 120 $ (180,908 ) Change in operating assets and liabilities: Deferred income tax benefit (8,505 ) 821 (7,684 ) Accounts payable, accrued expenses and other current and noncurrent liabilities (2,017 ) (941 ) (2,958 )
ASC Topic 606 (Revenue from Contracts with Customers) [Member]
Schedule of Impact of Adoption of New Revenue Standard	The cumulative effect of the changes made to our January 1, 2018 unaudited condensed consolidated balance sheet for the adoption of the new revenue standard was as follows (in thousands): Balance at December 31, 2017 Adjustments due to adoption of ASC Topic 606 Balance at January 1, 2018 (As Revised) Condensed Consolidated Balance Sheet: Inventories, net 17,408 (59 ) 17,349 Accrued sales allowances 16,290 320 16,610 Deferred revenue 1,109 (1,109 ) — Accumulated deficit (212,424 ) 848 (211,576 ) The impact of adopting the new revenue standard on our unaudited condensed consolidated statements of operations and comprehensive loss Three Months Ended Nine Months Ended September 30, 2018 September 30, 2018 Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited): Net revenue $ 18,198 $ 148 $ 18,346 $ 65,376 347 $ 65,723 Cost of revenue 2,339 40 2,379 8,125 54 8,179 Gross profit 15,859 108 15,967 57,251 293 57,544 Operating loss (30,927 ) 108 (30,819 ) (79,050 ) 293 (78,757 ) Loss before income taxes (30,444 ) 108 (30,336 ) (78,052 ) 293 (77,759 ) Net loss (30,602 ) 108 (30,494 ) (78,507 ) 293 (78,214 ) The impact of adopting the new revenue standard on our unaudited condensed consolidated balance sheets, excluding the cumulative effect of adoption on January 1, 2018 disclosed previously, was as follows (in thousands): As of September 30, 2018 Balances without Adopting ASC Topic 606 Impact of Adopting ASC Topic 606 As Reported Condensed Consolidated Balance Sheet (Unaudited): Inventories, net $ 10,642 112 $ 10,754 Total current assets 145,365 112 145,477 Total assets 217,379 112 217,491 Accrued sales allowances 9,017 284 9,301 Deferred revenue 1,740 (1,740 ) — Total liabilities 218,809 (1,456 ) 217,353 Accumulated deficit (290,083 ) 293 (289,790 ) Total stockholders' (deficit) equity (155 ) 293 138

Note 3 - Short-term and Long-_2

Note 3 - Short-term and Long-term Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Schedule Of Investments [Abstract]
Summary of Cash, Cash Equivalents and Investments	Cash, cash equivalents and investments consisted of the following at September 30, 2018 (in thousands): Cost Unrealized Gains Unrealized Losses Other- Than- Temporary Impairment Losses Fair Value Cash and Cash Equivalents Short-term Investments Long-term Investments Cash and cash equivalents $ 5,285 $ — $ — $ — $ 5,285 $ 5,285 $ — $ — Money market securities 13,562 — — — 13,562 13,562 — — Marketable securities: Certificates of deposit 11,823 — — — 11,823 — 8,822 3,001 Commercial paper 12,936 — — — 12,936 1,398 11,538 — Corporate securities 41,873 — (150 ) — 41,723 — 39,008 2,715 Federal agency securities 26,207 — (188 ) — 26,019 600 19,032 6,387 Municipal securities 1,678 — (11 ) — 1,667 — 1,319 348 Total marketable securities 94,517 — (349 ) — 94,168 1,998 79,719 12,451 $ 113,364 $ — $ (349 ) $ — $ 113,015 $ 20,845 $ 79,719 $ 12,451 Cash, cash equivalents and investments consisted of the following at December 31, 2017 (in thousands): Cost Unrealized Gains Unrealized Losses Other- Than- Temporary Impairment Losses Fair Value Cash and Cash Equivalents Short-term Investments Long-term Investments Cash and cash equivalents $ 12,183 $ — $ — $ — $ 12,183 $ 12,183 $ — $ — Money market securities 15,317 — — — 15,317 15,317 — — Marketable securities: Certificates of deposit 18,447 — — — 18,447 — 7,474 10,973 Commercial paper 10,560 — — — 10,560 1,499 9,061 — Corporate securities 59,613 — (206 ) — 59,407 1,500 39,622 18,285 Federal agency securities 37,793 — (203 ) — 37,590 1,500 20,015 16,075 Municipal securities 10,446 — (29 ) — 10,417 — 9,017 1,400 Total marketable securities 136,859 — (438 ) — 136,421 4,499 85,189 46,733 $ 164,359 $ — $ (438 ) $ — $ 163,921 $ 31,999 $ 85,189 $ 46,733
Summary of Amortized Cost and Estimated Fair Value of Securities By Maturity	The amortized cost and estimated fair value of the marketable securities by maturity, are shown below (in thousands): As of September 30, 2018 As of December 31, 2017 Amortized Cost Fair Value Amortized Cost Fair Value Marketable securities: Due in one year or less $ 81,615 $ 81,417 $ 90,071 $ 89,937 Due after one year through 5 years 12,602 12,451 46,788 46,484 Due after 5 years through 10 years — — — — Due after 10 years 300 300 — — $ 94,517 $ 94,168 $ 136,859 $ 136,421
Summary of Gross Unrealized Losses and Fair Value of Investments	The following table shows the gross unrealized losses and the fair value of our investments, with unrealized losses that are not deemed to be other-than-temporarily impaired aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position (in thousands): As of September 30, 2018 As of December 31, 2017 Less Than 12 Months Greater Than 12 Months Less Than 12 Months Greater Than 12 Months Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Fair Value Unrealized Loss Marketable securities: Corporate securities $ 22,929 $ (41 ) $ 18,276 $ (109 ) $ 245 $ (153 ) $ 7,839 $ (52 ) Federal agency securities 10,935 (21 ) 15,083 (167 ) 26,244 (89 ) 11,346 (114 ) Municipal securities — — 1,367 (11 ) 50,537 (18 ) 1,145 (12 ) $ 33,864 $ (62 ) $ 34,726 $ (287 ) $ 77,026 $ (260 ) $ 20,330 $ (178 )

Note 4 - Fair Value Measureme_2

Note 4 - Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Measured at Fair Value on Recurring and Nonrecurring Basis	Our assets and liabilities subject to the disclosure requirements of ASC Topic 820 at September 30, 2018, were as follows (in thousands): Fair Value Measurement at Reporting Date Total Quoted Prices in active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Gains (Losses) Recurring fair value measurements Marketable securities: Certificates of deposit $ 11,823 $ — $ 11,823 $ — Commercial paper 12,936 — 12,936 — Corporate securities 41,723 — 41,205 518 Federal agency securities 26,019 — 26,019 — Municipal securities 1,667 — 1,667 — Total recurring fair value measurements $ 94,168 $ — $ 93,650 $ 518 Nonrecurring fair value measurements Property and equipment (see Note 6) — — — — $ (1,487 ) Total nonrecurring fair value measurements $ — $ — $ — $ — $ (1,487 ) Our assets and liabilities subject to the disclosure requirements of ASC Topic 820 at December 31, 2017, were as follows (in thousands): Fair Value Measurement at Reporting Date Total Quoted Prices in active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Recurring fair value measurements Marketable securities: Certificates of deposit $ 18,447 $ 18,447 Commercial paper 10,560 10,560 Corporate securities 59,407 58,889 518 Federal agency securities 37,590 37,590 Municipal securities 10,417 10,417 Total recurring fair value measurements $ 136,421 $ — $ 135,903 $ 518
Summary of Additional Information about Assets Measured at Fair Value	The following table presents additional information about assets measured at fair value on a recurring basis and for which we utilize Level 3 inputs to determine fair value for the three and nine months ended September 30, 2018 and 2017 (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Convertible preferred stock Balance, beginning of period $ 518 $ 518 $ 518 $ 500 Change in fair value — — — 18 Balance, end of period $ 518 $ 518 $ 518 $ 518

Note 5 - Inventories, Net (Tabl

Note 5 - Inventories, Net (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Components of Inventories Net of Allowances	The components of inventories, net of allowances, are as follows (in thousands): As of As of September 30, 2018 December 31, 2017 Finished goods $ 2,407 $ 4,709 Work-in-process 5,416 5,752 Raw materials and supplies 2,931 6,947 Total inventories 10,754 17,408 Plus: non-current raw materials and finished goods 5,287 826 $ 16,041 $ 18,234

Note 7 - Commitments and Cont_2

Note 7 - Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments And Contingencies Disclosure [Abstract]
Summary of Aggregate Minimum Purchase Commitments and Exclusive Supply Rights	The following table sets forth our aggregate minimum purchase commitments and exclusive supply rights with Renaissance and Aptar under these agreements (in thousands): Years ending December 31, Remainder of 2018 $ 1,625 2019 4,000 2020 4,000 2021 2,000 2022 — Thereafter — Total $ 11,625

Note 8 - Stock-based Compensa_2

Note 8 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Amounts Recognized in Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) with Respect to Stock-Based Compensation Plans	Amounts recognized in the unaudited condensed consolidated statements of operations and comprehensive loss with respect to our stock-based compensation plans were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Research and development $ 685 $ 714 $ 2,268 $ 2,531 General and administrative $ 2,178 4,054 7,149 10,517 Total cost of stock-based compensation $ 2,863 $ 4,768 $ 9,417 $ 13,048
Summary of Stock Option Activity	The following table summarizes stock option activity during the nine months ended September 30, 2018: Weighted Weighted Average Aggregate Average Remaining Intrinsic Number of Exercise Contractual Value Shares Price Term (in years) (in millions) Vested and exercisable as of December 31, 2017 3,499,957 $ 11.43 Outstanding as of December 31, 2017 6,332,415 $ 12.10 Granted 1,353,700 $ 7.83 Cancelled (832,097 ) $ 13.76 Exercised (430,000 ) $ 2.46 Expired (4,912 ) $ 8.54 Outstanding as of September 30, 2018 6,419,106 $ 11.63 7.3 11.7 Vested and exercisable as of September 30, 2018 3,588,358 $ 12.39 6.2 8.0
Summary of Restricted Stock Unit Activity	The following table summarizes restricted stock unit activity during the nine months ended September 30, 2018: Weighted Average Grant-Date Number of Fair Value Units Per Unit Outstanding as of December 31, 2017 381,900 $ 10.27 Granted 366,770 $ 7.90 Exercised (74,327 ) $ 12.22 Cancelled (63,690 ) $ 8.55 Outstanding as of September 30, 2018 610,653 $ 8.79

Note- 9 - Net Loss Per Share (T

Note- 9 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Loss Per Common Share	The following table sets forth the computation of basic and diluted net loss per common share (dollars in thousands, except per share amounts): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 (As Revised) (As Revised) Historical net loss per share - Basic Numerator: Net loss $ (30,494 ) $ (166,280 ) $ (78,214 ) $ (180,908 ) Denominator: Weighted average number of common shares outstanding 74,254,177 72,810,827 73,997,016 72,366,618 Basic net loss per common share $ (0.41 ) $ (2.28 ) $ (1.06 ) $ (2.50 ) Historical net loss per share - Diluted Numerator: Net loss $ (30,494 ) $ (166,280 ) $ (78,214 ) $ (180,908 ) Denominator: Weighted average number of common shares outstanding 74,254,177 72,810,827 73,997,016 72,366,618 Effect of dilutive stock options — — — — Weighted average number of common shares outstanding 74,254,177 72,810,827 73,997,016 72,366,618 Diluted net loss per common share $ (0.41 ) $ (2.28 ) $ (1.06 ) $ (2.50 )

Note 10 - Product Lines, Conc_2

Note 10 - Product Lines, Concentration of Credit Risk and Significant Customers (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Summary of Net Revenue by Product Line	The following tables summarize our net revenue by product line, as well as the percentage of revenue by route to market (in thousands): Net Revenue by Product Line Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 SUBSYS ® $ 17,370 $ 29,986 $ 63,114 $ 108,524 SYNDROS ® 976 684 2,609 684 Total net revenue $ 18,346 $ 30,670 $ 65,723 $ 109,208
Percentage of Revenue by Route to Market	Percent of Revenue by Route to Market Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Pharmaceutical wholesalers 64 % 63 % 61 % 62 % Specialty pharmaceutical retailers 36 % 37 % 39 % 38 % 100 % 100 % 100 % 100 %

Note 1 - Nature of Business a_3

Note 1 - Nature of Business and Basis of Presentation (Details Textual)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018USD ($)ProductLine	Sep. 30, 2018USD ($)ProductLine	Dec. 31, 2017USD ($)
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of Product Lines | ProductLine	2	2
Accumulated deficit	$ (289,790,000)	$ (289,790,000)	$ (212,424,000)
Cash and cash equivalents and investments	113,000,000	113,000,000
Debt outstanding	$ 0	$ 0
Reduction of tax expense			$ 700,000

Note 1 - Nature of Business a_4

Note 1 - Nature of Business and Basis of Presentation - Schedule of Adjusted Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Consolidated Balance Sheet:
Uncertain income tax positions	$ 5,999	$ 5,692
Total liabilities	217,353	212,871
Accumulated deficit	(289,790)	(212,424)
Total stockholders' equity	$ 138	66,209
As Previously Reported [Member]
Consolidated Balance Sheet:
Uncertain income tax positions		8,619
Total liabilities		215,798
Accumulated deficit		(215,351)
Total stockholders' equity		63,282
Adjustments [Member]
Consolidated Balance Sheet:
Uncertain income tax positions		(2,927)
Total liabilities		(2,927)
Accumulated deficit		2,927
Total stockholders' equity		$ 2,927

Note 1 - Nature of Business a_5

Note 1 - Nature of Business and Basis of Presentation - Schedule of Adjusted Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Consolidated Statement of Operations and Comprehensive Loss:
Income tax expense	$ 158	$ (9,036)	$ 455	$ (16,096)	$ 9,640
Net loss	(30,494)	(166,280)	(78,214)	(180,908)	(226,835)
Total comprehensive loss	$ (30,405)	$ (166,267)	$ (78,125)	$ (180,844)	$ (226,971)
Net loss per common share:
Basic	$ (0.41)	$ (2.28)	$ (1.06)	$ (2.50)	$ (3.12)
Diluted	$ (0.41)	$ (2.28)	$ (1.06)	$ (2.50)	$ (3.12)
Weighted average common shares outstanding
Basic	74,254,177	72,810,827	73,997,016	72,366,618	72,636,780
Diluted	74,254,177	72,810,827	73,997,016	72,366,618	72,636,780
As Previously Reported [Member]
Consolidated Statement of Operations and Comprehensive Loss:
Income tax expense		$ (8,996)		$ (15,976)	$ 10,820
Net loss		(166,320)		(181,028)	(228,015)
Total comprehensive loss		$ (166,307)		$ (180,964)	$ (228,151)
Net loss per common share:
Basic		$ (2.30)		$ (2.51)	$ (3.16)
Diluted		$ (2.30)		$ (2.51)	$ (3.16)
Weighted average common shares outstanding
Basic		72,285,146		72,133,417	72,259,063
Diluted		72,285,146		72,133,417	72,259,063
Adjustments [Member]
Consolidated Statement of Operations and Comprehensive Loss:
Income tax expense		$ (40)		$ (120)	$ (1,180)
Net loss		40		120	1,180
Total comprehensive loss		$ 40		$ 120	$ 1,180
Net loss per common share:
Basic		$ 0.02		$ 0.01	$ 0.04
Diluted		$ 0.02		$ 0.01	$ 0.04
Weighted average common shares outstanding
Basic		525,681		233,201	377,717
Diluted		525,681		233,201	377,717

Note 1 - Nature of Business a_6

Note 1 - Nature of Business and Basis of Presentation - Schedule of Adjusted Condensed Consolidated Statements of Cash Flows (Unaudited) (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Condensed Consolidated Statement of Cash Flows (Unaudited):
Net loss	$ (78,214)	$ (180,908)	$ (226,835)
Changes in operating assets and liabilities:
Deferred income tax benefit		(7,684)
Accounts payable, accrued expenses and other current and noncurrent liabilities	$ 11,733	(2,958)	(118)
As Previously Reported [Member]
Condensed Consolidated Statement of Cash Flows (Unaudited):
Net loss		(181,028)	(228,015)
Changes in operating assets and liabilities:
Deferred income tax benefit		(8,505)
Accounts payable, accrued expenses and other current and noncurrent liabilities		(2,017)	1,062
Adjustments [Member]
Condensed Consolidated Statement of Cash Flows (Unaudited):
Net loss		120	1,180
Changes in operating assets and liabilities:
Deferred income tax benefit		821
Accounts payable, accrued expenses and other current and noncurrent liabilities		$ (941)	$ (1,180)

Note 1 - Nature of Business a_7

Note 1 - Nature of Business and Basis of Presentation - Schedule of Adjusted Condensed Consolidated Statements of Stockholders' Equity (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Consolidated Statement of Stockholders' Equity:
Accumulated deficit	$ (289,790)	$ (212,424)
Total stockholders' equity	$ 138	66,209
As Previously Reported [Member]
Consolidated Statement of Stockholders' Equity:
Accumulated deficit		(215,351)
Total stockholders' equity		63,282
Adjustments [Member]
Consolidated Statement of Stockholders' Equity:
Accumulated deficit		2,927
Total stockholders' equity		$ 2,927

Note 1 - Nature of Business a_8

Note 1 - Nature of Business and Basis of Presentation - Schedule of Impact of Adoption of New Revenue Standard on Unaudited Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Consolidated Balance Sheet:
Inventories, net	$ 10,754		$ 17,408
Accrued sales allowances	9,301		16,290
Deferred revenue			1,109
Accumulated deficit	(289,790)		$ (212,424)
ASC Topic 606 (Revenue from Contracts with Customers) [Member]
Consolidated Balance Sheet:
Inventories, net		$ 17,349
Accrued sales allowances		16,610
Accumulated deficit		(211,576)
ASC Topic 606 (Revenue from Contracts with Customers) [Member] | Impact of Adopting ASC Topic 606 [Member]
Consolidated Balance Sheet:
Inventories, net	112	(59)
Accrued sales allowances	284	320
Deferred revenue	(1,740)	(1,109)
Accumulated deficit	$ 293	$ 848

Note 1 - Nature of Business a_9

Note 1 - Nature of Business and Basis of Presentation - Schedule of Impact of Adopting New Revenue on Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Consolidated Statement of Operations and Comprehensive Loss:
Net revenue	$ 18,346	$ 30,670	$ 65,723	$ 109,208
Cost of revenue	2,379	7,472	8,179	16,032
Gross profit	15,967	23,198	57,544	93,176
Operating loss	(30,819)	(175,743)	(78,757)	(198,370)
Loss before income taxes	(30,336)	(175,316)	(77,759)	(197,004)
Net loss	(30,494)	$ (166,280)	(78,214)	$ (180,908)	$ (226,835)
ASC Topic 606 (Revenue from Contracts with Customers) [Member] | Balances without Adopting ASC Topic 606 [Member]
Consolidated Statement of Operations and Comprehensive Loss:
Net revenue	18,198		65,376
Cost of revenue	2,339		8,125
Gross profit	15,859		57,251
Operating loss	(30,927)		(79,050)
Loss before income taxes	(30,444)		(78,052)
Net loss	(30,602)		(78,507)
ASC Topic 606 (Revenue from Contracts with Customers) [Member] | Impact of Adopting ASC Topic 606 [Member]
Consolidated Statement of Operations and Comprehensive Loss:
Net revenue	148		347
Cost of revenue	40		54
Gross profit	108		293
Operating loss	108		293
Loss before income taxes	108		293
Net loss	$ 108		$ 293

Note 1 - Nature of Business _10

Note 1 - Nature of Business and Basis of Presentation - Schedule of Impact of Adopting New Revenue on Unaudited Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Condensed Consolidated Balance Sheet (Unaudited):
Inventories, net	$ 10,754		$ 17,408
Total current assets	145,477		175,942
Total assets	217,491		279,080
Accrued sales allowances	9,301		16,290
Deferred revenue			1,109
Total liabilities	217,353		212,871
Accumulated deficit	(289,790)		(212,424)
Total stockholders' equity	138		$ 66,209
ASC Topic 606 (Revenue from Contracts with Customers) [Member]
Condensed Consolidated Balance Sheet (Unaudited):
Inventories, net		$ 17,349
Accrued sales allowances		16,610
Accumulated deficit		(211,576)
ASC Topic 606 (Revenue from Contracts with Customers) [Member] | Balances without Adopting ASC Topic 606 [Member]
Condensed Consolidated Balance Sheet (Unaudited):
Inventories, net	10,642
Total current assets	145,365
Total assets	217,379
Accrued sales allowances	9,017
Deferred revenue	1,740
Total liabilities	218,809
Accumulated deficit	(290,083)
Total stockholders' equity	(155)
ASC Topic 606 (Revenue from Contracts with Customers) [Member] | Impact of Adopting ASC Topic 606 [Member]
Condensed Consolidated Balance Sheet (Unaudited):
Inventories, net	112	(59)
Total current assets	112
Total assets	112
Accrued sales allowances	284	320
Deferred revenue	(1,740)	(1,109)
Total liabilities	(1,456)
Accumulated deficit	293	$ 848
Total stockholders' equity	$ 293

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual)	9 Months Ended
	Sep. 30, 2018
SUBSYS [Member]
Revenue Recognition [Line Items]
Cash Discount, Percent	2.00%
Product Return, Period Prior to Expiration	6 months
Product Return, Period After Expiration	12 months
SUBSYS [Member] | Minimum [Member]
Revenue Recognition [Line Items]
Shelf Life of Product from Date of Manufacture	36 months
SUBSYS [Member] | Maximum [Member]
Revenue Recognition [Line Items]
Shelf Life of Product from Date of Manufacture	48 months
SYNDROS [Member]
Revenue Recognition [Line Items]
Cash Discount, Percent	2.00%
Product Return, Period Prior to Expiration	6 months
Product Return, Period After Expiration	12 months
SYNDROS [Member] | Minimum [Member]
Revenue Recognition [Line Items]
Shelf Life of Product from Date of Manufacture	24 months
SYNDROS [Member] | Maximum [Member]
Revenue Recognition [Line Items]
Shelf Life of Product from Date of Manufacture	36 months

Note 3 - Short-term and Long-_3

Note 3 - Short-term and Long-term Investments (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Schedule Of Investments [Line Items]
Reclassifications on available-for-sale securities	$ 0	$ 0	$ 0	$ 0
Investment Owned, at Fair Value	113,015,000		113,015,000		$ 163,921,000
Other than temporary impairment losses on available-for-sale securities	0	$ 0	0	$ 0
Certificates of Deposit [Member]
Schedule Of Investments [Line Items]
Investment Owned, at Fair Value	1,998,000		1,998,000
Short-term Investments [Member]
Schedule Of Investments [Line Items]
Investment Owned, at Fair Value	79,719,000		79,719,000
Long-term Investments [Member]
Schedule Of Investments [Line Items]
Investment Owned, at Fair Value	$ 12,451,000		$ 12,451,000

Note 3 - Short-term and Long-_4

Note 3 - Short-term and Long-term Investments - Summary of Cash, Cash Equivalents and Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost	$ 20,845	$ 31,999
Marketable securities, Cost	94,517	136,859
Marketable securities, Unrealized Losses	(349)	(438)
Marketable securities, Fair Value	94,168	136,421
Short-term Investments	79,719	85,189
Long-term Investments	12,451	46,733
Cost	113,364	164,359
Fair Value	113,015	163,921
Commercial Paper [Member]
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost	1,398	1,499
Marketable securities, Cost	12,936	10,560
Marketable securities, Fair Value	12,936	10,560
Short-term Investments	11,538	9,061
Corporate Securities [Member]
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost		1,500
Marketable securities, Cost	41,873	59,613
Marketable securities, Unrealized Losses	(150)	(206)
Marketable securities, Fair Value	41,723	59,407
Short-term Investments	39,008	39,622
Long-term Investments	2,715	18,285
Federal Agency Securities [Member]
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost	600	1,500
Marketable securities, Cost	26,207	37,793
Marketable securities, Unrealized Losses	(188)	(203)
Marketable securities, Fair Value	26,019	37,590
Short-term Investments	19,032	20,015
Long-term Investments	6,387	16,075
Municipal Securities [Member]
Schedule Of Investments [Line Items]
Marketable securities, Cost	1,678	10,446
Marketable securities, Unrealized Losses	(11)	(29)
Marketable securities, Fair Value	1,667	10,417
Short-term Investments	1,319	9,017
Long-term Investments	348	1,400
Marketable Securities [Member]
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost	1,998	4,499
Marketable securities, Cost	94,517	136,859
Marketable securities, Unrealized Losses	(349)	(438)
Marketable securities, Fair Value	94,168	136,421
Short-term Investments	79,719	85,189
Long-term Investments	12,451	46,733
Cash and Cash Equivalents [Member]
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost	5,285	12,183
Cash and cash equivalents, Fair Value	5,285	12,183
Money Market Securities [Member]
Schedule Of Investments [Line Items]
Cash and cash equivalents, Cost	13,562	15,317
Cash and cash equivalents, Fair Value	13,562	15,317
Certificates of Deposit [Member]
Schedule Of Investments [Line Items]
Marketable securities, Cost	11,823	18,447
Marketable securities, Fair Value	11,823	18,447
Short-term Investments	8,822	7,474
Long-term Investments	$ 3,001	$ 10,973

Note 3 - Short-term and Long-_5

Note 3 - Short-term and Long-term Investments - Summary of Amortized Cost and Estimated Fair Value of Securities By Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Marketable securities:
Due in one year or less, Amortized Cost	$ 81,615	$ 90,071
Due after one year through 5 years, Amortized Cost	12,602	46,788
Due after 10 years, Amortized Cost	300
Marketable securities, Cost	94,517	136,859
Due in one year or less, Fair Value	81,417	89,937
Due after one year through 5 years, Fair Value	12,451	46,484
Due after 10 years, Fair Value	300
Total, Fair value	$ 94,168	$ 136,421

Note 3 - Short-term and Long-_6

Note 3 - Short-term and Long-term Investments - Summary of Gross Unrealized Losses and Fair Value of Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Marketable securities:
Less Than 12 Months Fair Value	$ 33,864	$ 77,026
Less Than 12 Months Unrealized Loss	(62)	(260)
Greater Than 12 Months Fair Value	34,726	20,330
Greater Than 12 Months Unrealized Loss	(287)	(178)
Corporate Bond Securities [Member]
Marketable securities:
Less Than 12 Months Fair Value	22,929	245
Less Than 12 Months Unrealized Loss	(41)	(153)
Greater Than 12 Months Fair Value	18,276	7,839
Greater Than 12 Months Unrealized Loss	(109)	(52)
Federal Agency Securities [Member]
Marketable securities:
Less Than 12 Months Fair Value	10,935	26,244
Less Than 12 Months Unrealized Loss	(21)	(89)
Greater Than 12 Months Fair Value	15,083	11,346
Greater Than 12 Months Unrealized Loss	(167)	(114)
Municipal Securities [Member]
Marketable securities:
Less Than 12 Months Fair Value		50,537
Less Than 12 Months Unrealized Loss		(18)
Greater Than 12 Months Fair Value	1,367	1,145
Greater Than 12 Months Unrealized Loss	$ (11)	$ (12)

Note 4 - Fair Value Measureme_3

Note 4 - Fair Value Measurement (Details Textual) - Nonrecurring Fair Value Measurements [Member] - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets measured at fair value on nonrecurring basis	$ 0	$ 0
Liabilities measured at fair value on nonrecurring basis	$ 0	$ 0

Note 4 - Fair Value Measureme_4

Note 4 - Fair Value Measurement - Summary of Assets and Liabilities Measured at Fair Value on Recurring and Nonrecurring Basis (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	$ 94,168	$ 136,421
Total Gains (Losses), Property and equipment	(1,487)
Commercial Paper [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	12,936	10,560
Corporate Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	41,723	59,407
Federal Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	26,019	37,590
Municipal Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	1,667	10,417
Recurring Fair Value Measurements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	94,168	136,421
Recurring Fair Value Measurements [Member] | Certificates of Deposit [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	11,823	18,447
Recurring Fair Value Measurements [Member] | Commercial Paper [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	12,936	10,560
Recurring Fair Value Measurements [Member] | Corporate Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	41,723	59,407
Recurring Fair Value Measurements [Member] | Federal Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	26,019	37,590
Recurring Fair Value Measurements [Member] | Municipal Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	1,667	10,417
Nonrecurring Fair Value Measurements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Gains (Losses), Property and equipment	(1,487)
Nonrecurring Fair Value Measurements [Member] | Property and Equipment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Gains (Losses), Property and equipment	(1,487)
Significant Other Observable Inputs (Level 2) [Member] | Recurring Fair Value Measurements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	93,650	135,903
Significant Other Observable Inputs (Level 2) [Member] | Recurring Fair Value Measurements [Member] | Certificates of Deposit [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	11,823	18,447
Significant Other Observable Inputs (Level 2) [Member] | Recurring Fair Value Measurements [Member] | Commercial Paper [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	12,936	10,560
Significant Other Observable Inputs (Level 2) [Member] | Recurring Fair Value Measurements [Member] | Corporate Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	41,205	58,889
Significant Other Observable Inputs (Level 2) [Member] | Recurring Fair Value Measurements [Member] | Federal Agency Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	26,019	37,590
Significant Other Observable Inputs (Level 2) [Member] | Recurring Fair Value Measurements [Member] | Municipal Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	1,667	10,417
Significant Unobservable Inputs (Level 3) [Member] | Recurring Fair Value Measurements [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	518	518
Significant Unobservable Inputs (Level 3) [Member] | Recurring Fair Value Measurements [Member] | Corporate Securities [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Available-for-sale securities	$ 518	$ 518

Note 4 - Fair Value Measureme_5

Note 4 - Fair Value Measurement - Summary of Additional Information about Assets Measured at Fair Value (Detail) - Convertible Preferred Stock [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Fair Value Assets Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]
Balance, beginning of period	$ 518	$ 518	$ 518	$ 500
Change in fair value				18
Balance, end of period	$ 518	$ 518	$ 518	$ 518

Note 5 - Inventories, Net - Sch

Note 5 - Inventories, Net - Schedule of Components of Inventories Net of Allowances (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Finished goods	$ 2,407	$ 4,709
Work-in-process	5,416	5,752
Raw materials and supplies	2,931	6,947
Total inventories	10,754	17,408
Plus: non-current raw materials and finished goods	5,287	826
Inventories, net	$ 16,041	$ 18,234

Note 5 - Inventories, Net (Deta

Note 5 - Inventories, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Inventory [Line Items]
Inventory Valuation Reserves	$ 2,631,000		$ 2,631,000		$ 13,664,000
Inventory obsolescence reserve			1,498,000	$ 6,331,000
Increase (decrease) in inventory valuation reserves	(7,463,000)	$ 3,372,000	(12,531,000)	$ 6,331,000
Deferred cost of revenue	0		0		$ 59,000
Inventory Valuation and Obsolescence [Member]
Inventory [Line Items]
Inventory obsolescence reserve	$ 495,000		$ 1,498,000

Note 6 - Property and Equipme_2

Note 6 - Property and Equipment, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property Plant And Equipment [Line Items]
Loss on disposal of property and equipment	$ 0	$ 0	$ 108,000	$ 0
Impairment charges			1,487,000
Partially constructed device manufacturing machine, abandoned cost	1,487,000		1,487,000
Depreciation			0
Fair value of property and equipment	0		0
Research and Development [Member]
Property Plant And Equipment [Line Items]
Impairment charges	$ 0	$ 0	$ 1,487,000	$ 0

Note 7 - Commitments and Cont_3

Note 7 - Commitments and Contingencies (Details Textual)

Aug. 08, 2018USD ($)

Jun. 28, 2018USD ($)

Jun. 01, 2018USD ($)

Oct. 31, 2017USD ($)

Oct. 20, 2017USD ($)

Oct. 01, 2017USD ($)

Jul. 12, 2017USD ($)

Apr. 06, 2017USD ($)

Mar. 01, 2016

Nov. 01, 2015USD ($)

Jun. 23, 2015USD ($)

Oct. 30, 2015

Apr. 30, 2015

Sep. 30, 2018USD ($)LawsuitDevice

Sep. 30, 2017USD ($)

Mar. 31, 2017USD ($)

Sep. 30, 2018USD ($)LawsuitDevice

Sep. 30, 2017USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2015USD ($)

May 01, 2018USD ($)

Apr. 30, 2018USD ($)

Apr. 13, 2018Lawsuit

Commitments And Contingencies [Line Items]

Income Tax benefit

$ 158,000

$ (9,036,000)

$ 455,000

$ (16,096,000)

$ 9,640,000

Litigation settlement, expense

30,000

150,850,000

770,000

$ 155,300,000

Purchase Obligation

11,625,000

11,625,000

Renaissance [Member]

Commitments And Contingencies [Line Items]

Purchase Obligation

$ 7,000,000

$ 12,000,000

Contractual Obligation

$ 4,125,000

$ 4,125,000

Extended period of agreement

2,020

Renaissance [Member] | Scenario Forecast [Member]

Commitments And Contingencies [Line Items]

Purchase Obligation Per Calendar Year

$ 2,000,000

$ 2,000,000

$ 3,000,000

Aptargroup, Inc [Member]

Commitments And Contingencies [Line Items]

Join agreement period

7 years

Purchase Obligation

$ 9,000,000

$ 20,790,000

Minimum devices to be purchased to evade annual flat fee | Device

1,000,000

1,000,000

Contractual Obligation

$ 7,500,000

$ 7,500,000

Loss on Long-term Purchase Commitment [Member] | Renaissance [Member] | Cost of Revenue [Member]

Commitments And Contingencies [Line Items]

Reversed of loss on purchase commitment

77,000

Loss on purchase commitments

0

$ 1,195,000

Maximum [Member] | Aptargroup, Inc [Member]

Commitments And Contingencies [Line Items]

Tiered royalties as percentage of net revenue

1.00%

Purchase Obligation Per Calendar Year

$ 500,000

U S Department Of Justice [Member]

Commitments And Contingencies [Line Items]

Number of lawsuits declined to intervene in part | Lawsuit

5

Litigation settlement payment period

5 years

5 years

Income Tax benefit

$ 0

U S Department Of Justice [Member] | Maximum [Member]

Commitments And Contingencies [Line Items]

Estimated Contingent Liability

150,000,000

$ 150,000,000

$ 150,000,000

$ 150,000,000

Loss Contingency, Estimate of Possible Loss

75,000,000

U S Department Of Justice [Member] | Minimum [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Estimate of Possible Loss

$ 0

Anti-Kickback Statute Litigation [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Payments In Question

$ 83,000

Anti-Kickback Statute Litigation [Member] | Minimum [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Payments In Question

$ 103,000

Kickbacks [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Payments In Question

$ 188,000

Criminal and Civil Defense Of Dr. Kapoor [Member] | Indemnity Agreements [Member]

Commitments And Contingencies [Line Items]

Litigation settlement, expense

$ 8,500,000

19,500,000

Cash payments on legal expenses

$ 5,600,000

Oregon Department of Justice [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Litigation Settlement, Amount

$ 1,100,000

State of Illinois [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Litigation Settlement, Amount

$ 4,450,000

State of New Hampshire [Member]

Commitments And Contingencies [Line Items]

Charitable Contribution

500,000

State of New Hampshire [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Litigation Settlement, Amount

$ 2,900,000

State of Massachusetts [Member] | Settled Litigation [Member]

Commitments And Contingencies [Line Items]

Litigation Settlement, Amount

$ 500,000

Multi-District Prescription Opioid Litigation [Member]

Commitments And Contingencies [Line Items]

Description of allegation

We have also been named, along with various other opioid manufacturers and distributors, in putative class action complaints that seek to assert claims allegedly related to the national opioid epidemic on behalf of (1) purchasers of health insurance between 1996 and the present, and (2) children born addicted to opioids. Most of these cases have been consolidated into MDL No. 2804. Finally, Insys has been named in at least one lawsuit in which a personal injury plaintiff sued Insys and other opioid manufacturers for harm allegedly caused by a tortfeasor who was addicted to opioids.

Multi-District Prescription Opioid Litigation [Member] | Maximum [Member]

Commitments And Contingencies [Line Items]

Number of lawsuit personal injury plaintiff | Lawsuit

1

1

Kottayil vs. Insys Pharma, Inc. [Member] | Threatened Litigation [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Damages Sought, Description

On or around November 1, 2015, we received a notice from Dr. Kottayil’s attorneys demanding indemnification for legal and other defense costs alleged to have been incurred in connection with Dr. Kottayil’s defense of the Insys Pharma counterclaims in the amount of $3,630,000. We responded to these demands by, among other things, requesting supporting documents and information from the plaintiffs’ counsel, which we have not received. On June 1, 2018, Dr. Kottayil filed a complaint in Superior Court in the State of Arizona in and for the County of Maricopa against Insys Pharma, Inc., our wholly owned subsidiary. The complaint seeks indemnification in the amount of $3,630,000, plus interest.

Loss Contingency, Damages Sought, Value

$ 3,630,000

$ 3,630,000

Kottayil vs. Insys Pharma, Inc. [Member] | Maximum [Member] | Threatened Litigation [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Estimate of Possible Loss

3,630,000

Kottayil vs. Insys Pharma, Inc. [Member] | Minimum [Member] | Threatened Litigation [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Estimate of Possible Loss

$ 0

Anthem Blue Cross of California Vs Insys Therapeutics Inc [Member] | Minimum [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Damages Sought, Value

$ 19,000,000

Horizon Blue Cross Blue Shield of New Jersey [Member]

Commitments And Contingencies [Line Items]

Loss Contingency, Damages Sought, Value

$ 4,400,000

Loss Contingency Excess Damages Sought Value

$ 2,000,000

Note 7 - Commitments and Cont_4

Note 7 - Commitments and Contingencies - Summary of Aggregate Minimum Purchase Commitments and Exclusive Supply Rights (Details) $ in Thousands	Sep. 30, 2018USD ($)
Years ending December 31,
Remainder of 2018	$ 1,625
2,019	4,000
2,020	4,000
2,021	2,000
Total	$ 11,625

Note 8 - Stock-based Compensa_3

Note 8 - Stock-based Compensation - Amounts Recognized in Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss with Respect to Stock-Based Compensation Plans (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total cost of stock-based compensation	$ 2,863	$ 4,768	$ 9,417	$ 13,048
Research and Development Expense [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total cost of stock-based compensation	685	714	2,268	2,531
General and Administrative Expense [Member]
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Total cost of stock-based compensation	$ 2,178	$ 4,054	$ 7,149	$ 10,517

Note 8 - Stock-based Compensa_4

Note 8 - Stock-based Compensation - Summary of Stock Option Activity (Detail) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)$ / sharesshares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of Shares, Vested and exercisable, Beginning balance | shares	3,499,957
Number of Shares, Outstanding, Beginning balance | shares	6,332,415
Number of Shares, Granted | shares	1,353,700
Number of Shares, Cancelled | shares	(832,097)
Number of Shares, Exercised | shares	(430,000)
Number of Shares, Expired | shares	(4,912)
Number of Shares, Outstanding, Ending balance | shares	6,419,106
Number of Shares, Vested and exercisable, Ending balance | shares	3,588,358
Weighted Average Exercise Price, Vested and exercisable, Beginning balance | $ / shares	$ 11.43
Weighted Average Exercise Price, Outstanding, Beginning balance | $ / shares	12.10
Weighted Average Exercise Price, Granted | $ / shares	7.83
Weighted Average Exercise Price, Cancelled | $ / shares	13.76
Weighted Average Exercise Price, Exercised | $ / shares	2.46
Weighted Average Exercise Price, Expired | $ / shares	8.54
Weighted Average Exercise Price, Outstanding, Ending balance | $ / shares	11.63
Weighted Average Exercise Price, Vested and exercisable, Ending balance | $ / shares	$ 12.39
Weighted Average Remaining Contractual Term, Outstanding as of September 30, 2018	7 years 3 months 18 days
Weighted Average Remaining Contractual Term, Vested and exercisable as of September 30, 2018	6 years 2 months 12 days
Aggregate Intrinsic Value, Outstanding as of September 30, 2018 | $	$ 11.7
Aggregate Intrinsic Value, Vested and exercisable as of September 30, 2018 | $	$ 8

Note 8 - Stock-based Compensa_5

Note 8 - Stock-based Compensation (Details Textual) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 17,554,000
Proceeds from Stock Options Exercised	1,032,000	$ 3,550,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 920,000	$ 466,000
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 4 months 24 days
Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 9 months 18 days
Employee service share-based compensation, nonvested awards, compensation not yet recognized	$ 3,780,000

Note 8 - Stock-based Compensa_6

Note 8 - Stock-based Compensation - Summary of Restricted Stock Unit Activity (Detail) - Restricted Stock Units [Member]	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Number of Shares [Abstract]
Number of Units, Outstanding, Beginning balance | shares	381,900
Number of Units, Granted | shares	366,770
Number of units, Exercised | shares	(74,327)
Number of Units, Cancelled | shares	(63,690)
Number of Units, Outstanding, Ending balance | shares	610,653
Weighted Average Grant Date Fair Value Per Unit [Abstract]
Weighted Average Grant-Date Fair Value Per Unit, Outstanding, Beginning balance | $ / shares	$ 10.27
Weighted Average Grant-Date Fair Value Per Unit, Granted | $ / shares	7.90
Weighted Average Grant-Date Fair Value Per Unit, Exercised | $ / shares	12.22
Weighted Average Grant-Date Fair Value Per Unit, Cancelled | $ / shares	8.55
Weighted Average Grant-Date Fair Value Per Unit, Outstanding, Ending balance | $ / shares	$ 8.79

Note 9 - Net Loss Per Share - C

Note 9 - Net Loss Per Share - Computation of Basic and Diluted Net Loss Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Historical net loss per share - Basic
Net loss	$ (30,494)	$ (166,280)	$ (78,214)	$ (180,908)	$ (226,835)
Weighted average number of common shares outstanding	74,254,177	72,810,827	73,997,016	72,366,618	72,636,780
Basic net loss per common share	$ (0.41)	$ (2.28)	$ (1.06)	$ (2.50)	$ (3.12)
Historical net loss per share - Diluted
Net loss	$ (30,494)	$ (166,280)	$ (78,214)	$ (180,908)	$ (226,835)
Weighted average number of common shares outstanding	74,254,177	72,810,827	73,997,016	72,366,618	72,636,780
Weighted average number of common shares outstanding	74,254,177	72,810,827	73,997,016	72,366,618	72,636,780
Diluted net loss per common share	$ (0.41)	$ (2.28)	$ (1.06)	$ (2.50)	$ (3.12)

Note 9 - Net Loss Per Share (De

Note 9 - Net Loss Per Share (Details Textual) - shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Anti-dilutive securities excluded from computation of earnings per share, Shares	5,778,022	5,578,530

Note 10 - Product Lines, Conc_3

Note 10 - Product Lines, Concentration of Credit Risk and Significant Customers (Details Textual)	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2018ProductLine	Sep. 30, 2018ProductLineWholesaler	Sep. 30, 2017Wholesaler	Dec. 31, 2017Wholesaler
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Number of Product Lines | ProductLine	2	2
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Pharmaceutical Wholesaler Customer One [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		32.00%	25.00%
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Pharmaceutical Wholesaler Customer Two [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		16.00%	18.00%
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Pharmaceutical Wholesaler Customer Three [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		11.00%	11.00%
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Pharmaceutical Wholesalers [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Number of Customers		3	3
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Specialty Pharmaceutical Retailers Customer One [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		21.00%	25.00%
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Specialty Pharmaceutical Retailers Customer Two [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		18.00%	13.00%
Customer Concentration Risk [Member] | Sales Revenue Net [Member] | Specialty Pharmaceutical Retailers [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Number of Customers		2	2
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Pharmaceutical Wholesaler Customer One [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		45.00%		44.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Pharmaceutical Wholesaler Customer Two [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		19.00%		18.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Pharmaceutical Wholesaler Customer Three [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		13.00%		10.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Pharmaceutical Wholesalers [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Number of Customers		3		3
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Specialty Pharmaceutical Retailers Customer One [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		14.00%		13.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Specialty Pharmaceutical Retailers Customer Two [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Percentage		14.00%		12.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Specialty Pharmaceutical Retailers [Member]
Product Lines Concentration Of Credit Risk And Significant Customers [Line Items]
Concentration Risk, Number of Customers		2		2

Note 10 - Product Lines, Conc_4

Note 10 - Product Lines, Concentration of Credit Risk and Significant Customers - Summary of Net Revenue by Product Line and Percentages (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Revenues	$ 18,346	$ 30,670	$ 65,723	$ 109,208
SUBSYS [Member]
Segment Reporting Information [Line Items]
Revenues	17,370	29,986	63,114	108,524
SYNDROS [Member]
Segment Reporting Information [Line Items]
Revenues	$ 976	$ 684	$ 2,609	$ 684

Note 10 - Product Lines, Conc_5

Note 10 - Product Lines, Concentration of Credit Risk and Significant Customers - Percentage of Revenue by Route to Market (Details) - Sales Revenue, Product Line [Member] - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Concentration Risk Percentage	100.00%	100.00%	100.00%	100.00%
Pharmaceutical Wholesalers [Member]
Segment Reporting Information [Line Items]
Concentration Risk Percentage	64.00%	63.00%	61.00%	62.00%
Specialty Pharmaceutical Retailers [Member]
Segment Reporting Information [Line Items]
Concentration Risk Percentage	36.00%	37.00%	39.00%	38.00%