Amneal Pharmaceuticals (AMRX) 10-K 1 Mar 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Feb. 21, 2019	Jun. 30, 2018
Entity Information [Line Items]
Entity Registrant Name	Amneal Pharmaceuticals, Inc.
Trading Symbol	AMRX
Entity Central Index Key	1,723,128
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Current Reporting Status	Yes
Entity Well-Known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Public Float			$ 1,970,292,676
Common Class A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		115,420,925
Common Class B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		170,940,707
Common Class B-1
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		12,328,767

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Net revenue	$ 1,662,991	$ 1,033,654	$ 1,018,225
Cost of goods sold	946,588	507,476	420,770
Gross profit	716,403	526,178	597,455
Selling, general and administrative	230,435	109,046	118,757
Research and development	194,190	171,420	179,019
In-process research and development impairment charges	39,259	0	0
Acquisition, transaction-related and integration expenses	221,818	9,403	70
Restructuring and asset-related charges	56,413	0	0
Legal settlement gain	(22,300)	(29,312)	(11,000)
Intellectual property legal development expenses	16,261	20,518	25,728
Operating (loss) income	(19,673)	245,103	284,881
Other (expense) income:
Interest expense, net	(143,571)	(71,061)	(55,283)
Foreign exchange (loss) gain	(19,701)	29,092	(14,108)
Loss on extinguishment of debt	(19,667)	(2,532)	0
Loss on sale of certain international businesses	(2,958)	(29,232)	0
Other income (expense)	2,848	(47)	(669)
Total other expense, net	(183,049)	(73,780)	(70,060)
(Loss) income before income taxes	(202,722)	171,323	214,821
(Benefit from) provision for income taxes	(1,419)	1,998	5,395
Net (loss) income	(201,303)	169,325	209,426
Less: Net loss (income) attributable to Amneal Pharmaceuticals LLC pre-Combination	148,806	(167,648)	(207,378)
Less: Net loss (income) attributable to non-controlling interests	32,753	(1,677)	(2,048)
Net loss attributable to Amneal Pharmaceuticals, Inc. before accretion of redeemable non-controlling interest	(19,744)	0	0
Accretion of redeemable non-controlling interest	(1,176)	0	0
Net loss attributable to Amneal Pharmaceuticals, Inc.	$ (20,920)	$ 0	$ 0
Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Class A and Class B-1 basic and diluted (in dollars per share)	$ (0.16)
Weighted-average common shares outstanding:
Class A and Class B-1 basic and diluted (in dollars per share)	127,252

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Other Comprehensive Income [Abstract]
Net (loss) income	$ (201,303)	$ 169,325	$ 209,426
Less: Net loss (income) attributable to Amneal Pharmaceuticals LLC pre-Combination	148,806	(167,648)	(207,378)
Less: Net loss (income) attributable to non-controlling interests	32,753	(1,677)	(2,048)
Net loss attributable to Amneal Pharmaceuticals, Inc. before accretion of redeemable non-controlling interest	(19,744)	0	0
Accretion of redeemable non-controlling interest	(1,176)	0	0
Net loss attributable to Amneal Pharmaceuticals, Inc.	(20,920)	0	0
Other comprehensive (loss) income:
Foreign currency translation adjustment	(3,952)	(1,435)	3,047
Less: Other comprehensive (income) loss attributable to Amneal Pharmaceuticals LLC pre-Combination	(1,721)	1,435	(3,047)
Less: Other comprehensive loss attributable to non-controlling interests	3,256	0	0
Other comprehensive loss attributable to Amneal Pharmaceuticals, Inc.	(2,417)	0	0
Comprehensive loss attributable to Amneal Pharmaceuticals, Inc.	$ (23,337)	$ 0	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 213,394	$ 74,166
Restricted cash	5,385	3,756
Trade accounts receivable, net	481,495	351,367
Inventories	457,219	284,038
Prepaid expenses and other current assets	128,321	42,396
Related party receivables	830	16,210
Total current assets	1,286,644	771,933
Property, plant and equipment, net	544,146	486,758
Goodwill	426,226	26,444
Intangible assets, net	1,654,969	44,599
Deferred tax asset, net	373,159	898
Other assets	67,592	11,257
Total assets	4,352,736	1,341,889
Current liabilities:
Accounts payable and accrued expenses	514,440	194,779
Current portion of long-term debt, net	21,449	89,171
Current portion of financing obligation - related party	266	311
Related party payables	17,695	12,622
Total current liabilities	553,850	296,883
Long-term debt, net	2,630,598	1,355,274
Financing obligations - related party	39,083	39,987
Deferred income taxes	1,178	2,491
Liabilities under tax receivable agreement	192,884	0
Other long-term liabilities	38,780	7,793
Related party payable - long term	0	15,043
Total long-term liabilities	2,902,523	1,420,588
Commitments and contingencies (Notes 5 & 18)
Stockholders' equity (members' deficit):
Members' equity, 189,000 units authorized, issued and outstanding at December 31, 2017		2,716
Members' / Stockholders' accumulated deficit	(20,920)	(382,785)
Preferred stock, $0.01 par value, 2,000 shares authorized; none issued and outstanding at December 31, 2018	0
Additional paid-in capital	530,438	8,562
Accumulated other comprehensive loss	(7,755)	(14,232)
Members' deficit		(385,739)
Members' deficit, Non-controlling interests		10,157
Total members' deficit		(375,582)
Total Amneal Pharmaceuticals, Inc. stockholders' equity	504,750
Non-controlling interests	391,613
Total stockholders' equity	896,363
Total liabilities and stockholders' equity (members’ deficit)	4,352,736	$ 1,341,889
Common Class A
Stockholders' equity (members' deficit):
Common stock	1,151
Common Class B
Stockholders' equity (members' deficit):
Common stock	1,713
Common Class B-1
Stockholders' equity (members' deficit):
Common stock	$ 123

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2018$ / sharesshares
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000
Preferred stock, shares issued (in shares)	0
Preferred stock, shares outstanding (in shares)	0
Common Class A
Common stock, par value (in dollars per share) | $ / shares	$ 0.01
Common stock, shares authorized (in shares)	900,000,000
Common stock, shares issued (in shares)	115,047,000
Common stock, shares outstanding (in shares)	115,047,000
Common Class B
Common stock, par value (in dollars per share) | $ / shares	$ 0.01
Common stock, shares authorized (in shares)	300,000,000
Common stock, shares issued (in shares)	171,261,000
Common stock, shares outstanding (in shares)	171,261,000
Common Class B-1
Common stock, par value (in dollars per share) | $ / shares	$ 0.01
Common stock, shares authorized (in shares)	18,000,000
Common stock, shares issued (in shares)	12,329,000
Common stock, shares outstanding (in shares)	12,329,000

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' / Members’ Deficit - USD ($) $ in Thousands	Total	Common Class B	Members' Equity	Members' Accumulated Deficit	Common StockCommon Class A	Common StockCommon Class B	Common StockCommon Class B-1	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Non-Controlling Interests
Members' Equity Beginning Ealance at Dec. 31, 2015	$ (186,873)		$ 2,675	$ (181,974)				$ 0	$ (15,844)	$ 8,270
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	209,426			207,378						2,048
Dividend to non-controlling interest	(973)									(973)
Distributions to members	(200,615)			(200,615)
Foreign currency translation adjustment	3,047								3,047
Return of capital	43			43
Members' Equity Ending Balance at Dec. 31, 2016	(175,945)		2,675	(175,168)				0	(12,797)	9,345
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	169,325			167,648						1,677
Dividend to non-controlling interest	(865)									(865)
Distributions to members	(375,265)			(375,265)
Foreign currency translation adjustment	(1,435)								(1,435)
Capital contribution	8,603		41					8,562
Members' Equity Ending Balance at Dec. 31, 2017	(375,582)		$ 2,716	(382,785)				8,562	(14,232)	10,157
Ending balance at Dec. 31, 2017	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(201,303)
Dividend to non-controlling interest	(49,000)
Foreign currency translation adjustment	$ (3,952)
Exercise of stock options (in shares)	351,668
Stockholders' Equity Ending Balance (in shares) at Dec. 31, 2018		171,261,000			115,047,000		12,329,000
Stockholders' Equity Ending Balance at Dec. 31, 2018	$ 896,363			$ (20,920)	$ 1,151	$ 1,713	$ 123	$ 530,438	$ (7,755)	$ 391,613
Increase (Decrease) in Temporary Equity [Roll Forward]
Net (loss) income	67
Reclassification of redeemable non-controlling interest	11,708
Acquisition of redeemable non-controlling interest	(11,775)
Ending balance at Dec. 31, 2018	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Cash flows from operating activities:
Net (loss) income	$ (201,303)	$ 169,325	$ 209,426
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	137,403	45,936	33,016
Unrealized foreign currency loss (gain)	18,582	(30,823)	12,162
Amortization of debt issuance costs	5,859	4,585	3,055
Loss on extinguishment of debt	19,667	2,532	0
Loss on sale of certain international businesses	2,958	29,232	0
Intangible asset impairment charges	47,928	0	0
Non-cash restructuring and asset-related charges	11,295	0	0
Deferred tax (benefit) provision	(9,439)	742	121
Stock-based compensation and PPU expense	167,597	0	0
Inventory provision	44,539	3,771	9,235
Other operating charges and credits, net	(1,866)	9,935	197
Changes in assets and liabilities:
Trade accounts receivable, net	89,084	35,255	(122,482)
Inventories	(42,875)	(31,826)	(42,587)
Prepaid expenses, other current assets and other assets	19,198	(25,305)	2,042
Related party receivables	10,928	(5,485)	307
Accounts payable, accrued expenses and other liabilities	(55,212)	18,105	6,265
Related party payables	(14,113)	8,208	4,303
Net cash provided by operating activities	250,230	234,187	115,060
Cash flows from investing activities:
Purchases of property, plant and equipment	(83,088)	(94,771)	(122,756)
Acquisition of product rights and licenses	(14,000)	(19,500)	(1,850)
Acquisitions, net of cash acquired	(324,634)	0	0
Proceeds from sales of property, plant and equipment	25,344	0	0
Proceeds from sale of certain international businesses, net of cash sold	0	15,717	0
Net cash used in investing activities	(396,378)	(98,554)	(124,606)
Cash flows from financing activities:
Payments of deferred financing costs and debt extinguishment costs	(54,955)	(5,026)	(6,506)
Proceeds from issuance of debt	1,325,383	250,000	225,000
Payments of principal on debt and capital leases	(617,051)	(13,625)	(11,137)
Net (payments) borrowings on revolving credit line	(75,000)	50,000	(25,000)
Payments of principal on financing obligation - related party	(243)	(274)	(259)
Proceeds from exercise of stock options	3,797	0	0
Equity contributions	27,742	40
Payments for equity			(5)
Capital contribution from (dividend to) non-controlling interest	360	(865)	(973)
Acquisition of redeemable non-controlling interest	(11,775)	0	0
Tax distribution to non-controlling interest	(35,543)	0	0
Distributions to members	(182,998)	(375,265)	(200,615)
Repayment of related party notes	(92,042)	0	0
Net cash provided by (used in) financing activities	287,675	(95,015)	(19,495)
Effect of foreign exchange rate on cash	(670)	(242)	1,481
Net increase (decrease) in cash, cash equivalents, and restricted cash	140,857	40,376	(27,560)
Cash, cash equivalents, and restricted cash - beginning of period	77,922	37,546	65,106
Cash, cash equivalents, and restricted cash - end of period	218,779	77,922	37,546
Cash and cash equivalents - end of period	213,394	74,166	27,367
Restricted cash - end of period	5,385	3,756	10,179
Supplemental disclosure of cash flow information:
Cash paid for interest	131,505	65,086	50,569
Cash received, net for income taxes	34,952
Cash paid, net for income taxes		(5,780)	(4,922)
Supplemental disclosure of non-cash investing and financing activity:
Acquisition of non-controlling interest	3,485	0	0
Tax distribution to non-controlling interest	13,412	0	0
Distribution to members	8,562	0	0
Receivable from the sale of certain international businesses	0	1,936	0
Note payable resulting from the Ireland building purchase	0	14,758	0
Transaction costs paid by Amneal Holdings	$ 0	$ 8,561	$ 0

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation Amneal Pharmaceuticals, Inc., formerly known as Atlas Holdings, Inc. (the "Company"), was formed along with its wholly owned subsidiary, K2 Merger Sub Corporation, a Delaware corporation ("Merger Sub"), on October 4, 2017, for the purpose of facilitating the combination of Impax Laboratories, Inc. (now Impax Laboratories, LLC), a Delaware corporation then listed on the Nasdaq Stock Market ("Impax") and Amneal Pharmaceuticals LLC, a Delaware limited liability company ("Amneal"). Amneal was formed in 2002 and operates through various subsidiaries. Amneal is a vertically integrated developer, manufacturer, and seller of generic pharmaceutical products. Amneal’s pharmaceutical research includes analytical and formulation development and stability. Amneal has operations in the United States, Switzerland, India, Ireland and the United Kingdom, and certain other countries, primarily in Western Europe. Amneal sells to wholesalers, distributors, hospitals, chain pharmacies and individual pharmacies, either directly or indirectly. On October 17, 2017, Amneal, Impax, the Company and Merger Sub entered into the Business Combination Agreement, as amended on November 21, 2017 and December 16, 2017 (the "BCA"). On May 4, 2018, pursuant to the BCA, Impax and Amneal combined the generics and specialty pharmaceutical business of Impax with the generic drug development and manufacturing business of Amneal to create the Company as a new generics and specialty pharmaceutical company listed on the New York Stock Exchange, through the following transactions (together, the "Combination," and the closing of the Combination, the "Closing"): (i) Merger Sub merged with and into Impax, with Impax surviving as a direct wholly owned subsidiary of the Company, (ii) each share of Impax’s common stock, par value $0.01 per share ("Impax Common Stock"), issued and outstanding immediately prior to the Closing, other than Impax Common Stock held by Impax in treasury, by the Company or by any of their respective subsidiaries, was converted into the right to receive one fully paid and non-assessable share of Class A common stock of the Company, par value $0.01 per share ("Class A Common Stock"), (iii) Impax converted to a Delaware limited liability company, (iv) the Company contributed to Amneal all of the Company’s equity interests in Impax, in exchange for Amneal common units ("Amneal Common Units"), (v) the Company issued an aggregate number of shares of Class B common stock of the Company, par value $0.01 per share ("Class B Common Stock," and collectively, with the Class A Common Stock and Class B-1 common stock of the Company, par value $0.01 , ("Class B-1 Common Stock"), the "Company Common Stock" to APHC Holdings, LLC, (formerly Amneal Holdings, LLC), the parent entity of Amneal as of the Closing ("Holdings"), and (vi) the Company became the managing member of Amneal. Immediately upon the Closing, holders of Impax Common Stock prior to the Closing collectively held approximately 25% of the Company and Holdings held a majority interest in the Company with an effective voting interest of approximately 75% on a fully diluted and as converted basis through its ownership of Class B Common Stock. Holdings also held a corresponding number of Amneal Common Units, which entitled it to approximately 75% of the economic interests in the combined businesses of Impax and Amneal. The Company held an interest in Amneal of approximately 25% and became its managing member. In connection with the Combination, on May 4, 2018, Holdings entered into definitive purchase agreements which provided for a private placement of certain shares of Class A Common Stock and Class B-1 Common Stock (the "PIPE Investment") with select institutional investors (the "PIPE Investors"). Pursuant to the terms of the purchase agreements, upon the Closing, Holdings exercised its right to cause the Company to redeem approximately 15% of its ownership interests in the Company in exchange for 34.5 million shares of Class A Common Stock and 12.3 million unregistered shares of Class B-1 Common Stock (the "Redemption"). The shares of Class A Common Stock and Class B-1 Common Stock received in the Redemption were sold immediately following the Closing by Holdings to the PIPE Investors at a per share purchase price of $18.25 for gross proceeds of $855.0 million . Following the PIPE Investment, the PIPE Investors owned collectively approximately 15% of the Company Common Stock on a fully diluted and as converted basis. On May 4, 2018, Holdings also caused Amneal to redeem (the "Closing Date Redemption") 6.9 million of Amneal Common Units held by Holdings for a like number of shares of Class A Common Stock, for future distribution to certain direct and indirect members of Holdings who were or are employees of the Company and to whom were previously issued (prior to the Closing) profit participation units ("PPUs") in Amneal. As a result of the PIPE Investment and Closing Date Redemption, the voting and economic interest of approximately 75% held by Holdings immediately upon Closing was reduced by approximately 18% . The overall interest percentage held by non-controlling interest holders upon the consummation of the Combination, PIPE Investment and Closing Date Redemption was approximately 57% . As of December 31, 2018 , the overall interest percentage held by non-controlling interest holders was approximately 57% . O n July 5, 2018, Holdings distributed to its members (collectively, the "Amneal Group") all Amneal Common Units and shares of Class B Common Stock held by Holdings. As a result, as of December 31, 2018 , Holdings did no t hold any equity interest in Amneal or the Company. The Company is a holding company, whose principal assets are Amneal Common Units.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Accounting Principles The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). All intercompany accounts and transactions have been eliminated. Principles of Consolidation Although the Company has a minority economic interest in Amneal, it is Amneal’s sole managing member, having the sole voting power to make all of Amneal’s business decisions and control its management. Therefore, the Company consolidates the financial statements of Amneal and its subsidiaries. The Company’s consolidated financial statements are a continuation of Amneal’s financial statements, with adjustments to equity to reflect the Combination, the PIPE Investment and non-controlling interests for the portion of Amneal’s economic interests that is not held by the Company. Prior to the closing of the Combination and PIPE Investment, the Company did not conduct any activities other than those incidental to the formation of it and Merger Sub and the matters contemplated by the BCA and had no operations and no material assets or liabilities. The current year results and balances may not be comparable to prior years as the current year includes the impact of the Combination. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company's management to make estimates and assumptions that affect the reported financial position at the date of the financial statements and the reported results of operations during the reporting period. Such estimates and assumptions affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The following are some, but not all, of such estimates: the determination of chargebacks, sales returns, rebates, bill backs, allowances for accounts receivable, accrued liabilities, stock-based compensation, valuation of inventory balances, the determination of useful lives for product rights and the assessment of expected cash flows used in evaluating goodwill and other long-lived assets for impairment. Actual results could differ from those estimates. Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") 2014-09, "Revenue from Contracts with Customers and associated ASUs (collectively "Topic 606"), which sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific sections of revenue recognition guidance that have historically existed. When assessing its revenue recognition, the Company performs the following five steps in accordance with Topic 606: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies the performance obligation. The Company recognizes revenue when it transfers control of its products to customers, in an amount that reflects the consideration to which the Company expects to be entitled to receive in exchange for those products. For further details on the Company’s revenue recognition policies under Topic 606, refer to Note 4. Revenue Recognition . A rollforward of the major categories of sales-related deductions for the years ended December 31, 2018 , 2017 and 2016 is as follows (in thousands): Contract Charge-backs and Sales Volume Allowances Cash Discount Allowances Accrued Returns Allowance Accrued Medicaid and Commercial Rebates Balance at January 1, 2016 $ 330,811 $ 14,894 $ 32,124 $ 14,385 Provision related to sales recorded in the period 2,182,606 70,662 31,741 17,181 Credits/payments issued during the period (2,146,569 ) (67,118 ) (17,670 ) (23,509 ) Balance at December 31, 2016 366,848 18,438 46,195 8,057 Provision related to sales recorded in the period 2,489,681 79,837 24,571 25,982 Credits/payments issued during the period (2,402,826 ) (77,867 ) (25,591 ) (21,128 ) Balance at December 31, 2017 453,703 20,408 45,175 12,911 Liabilities assumed from acquisitions 222,970 11,781 102,502 51,618 Provision related to sales recorded in the period 3,463,983 117,010 85,996 104,664 Credits/payments issued during the period (3,311,060 ) (113,042 ) (79,170 ) (94,991 ) Balance at December 31, 2018 $ 829,596 $ 36,157 $ 154,503 $ 74,202 Stock-Based Compensation The Company’s stock-based compensation consists of stock options and restricted stock units ("RSUs") awarded to employees and non-employee directors. Stock options are measured at their fair value on the grant date or date of modification, as applicable. RSUs are measured at the stock price on the grant date or date of modification, as applicable. The Company recognizes compensation expense on a straight-line basis over the requisite service and/or performance period, as applicable. Forfeitures of awards are accounted for as a reduction in stock-based compensation expense in the period such awards are forfeited. The Company's policy is to issue new shares upon option exercises and RSU vestings. Foreign Currencies The Company has operations in the U.S., Switzerland, India, the U.K., Ireland, and other international jurisdictions. The results of its non-U.S. dollar based operations are translated to U.S. Dollars at the average exchange rates during the period. Assets and liabilities are translated at the rate of exchange prevailing on the balance sheet date. Investment accounts are translated at historical exchange rates. Translation adjustments are accumulated in a separate component of stockholders’/members’ deficit in the consolidated balance sheet and are included in the determination of comprehensive income. Transaction gains and losses are included in the determination of net (loss) income in the Company consolidated statements of operations as a component of foreign exchange gains and losses. Such foreign currency transaction gains and losses include fluctuations related to long term intercompany loans that are payable in the foreseeable future. Business Combinations Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method, the acquiring entity in a business combination records the assets acquired and liabilities assumed at the date of acquisition at their fair values. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. Acquisition-related costs, primarily professional fees, are expensed as incurred. Cash and Cash Equivalents Cash and cash equivalents consist of cash on deposit and highly liquid investments with original maturities of three months or less. A portion of the Company’s cash flows are derived outside the U.S. As a result, the Company is subject to market risk associated with changes in foreign exchange rates. The Company maintains cash balances at both U.S. based and foreign based commercial banks. At various times during the year, cash balances in the U.S. may exceed amounts that are insured by the Federal Deposit Insurance Corporation ("FDIC"). Restricted Cash At December 31, 2018 and 2017 , respectively, the Company had restricted cash balances of $5 million and $4 million in its bank accounts primarily related to the purchase of certain land and equipment. Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company limits its credit risk with respect to accounts receivable by performing credit evaluations when deemed necessary. The Company does not require collateral to secure amounts owed to it by its customers. The allowance for doubtful accounts is management’s best estimate of the amount of probable collection losses in the Company’s existing accounts receivable. Management determines the allowance based on historical experience along with the present knowledge of potentially uncollectible accounts. Account balances are charged off against the allowance when management believes it is probable the receivable will not be recovered. The Company does not have any off-balance-sheet credit exposure related to customers. Inventories Inventories consist of finished goods held for sale, raw materials, and work in process. Inventories are stated at net realizable value, with cost determined using the first-in, first-out method. Adjustments for excess and obsolete inventories are established based upon historical experience and management’s assessment of current product demand. These assessments include inventory obsolescence based on its expiration date, damaged or rejected product, and slow-moving products. Property, Plant, and Equipment Property, plant, and equipment are stated at historical cost less accumulated depreciation. Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Classification Estimated Useful Life Buildings 30 years Computer equipment 5 years Furniture and fixtures 7 years Leasehold improvements Shorter of asset's useful life or remaining life of lease Machinery and equipment 7 years Vehicles 5 years Upon retirement or disposal, the cost of the asset disposed and the accumulated depreciation are removed from the accounts, and any gain or loss is reflected as part of operating income (loss) in the period of disposal. Expenditures that significantly increase value or extend useful lives of property, plant, and equipment are capitalized, whereas those for normal maintenance and repairs are expensed. The Company capitalizes interest on borrowings during the construction period of major capital projects as part of the related asset and amortizes the capitalized interest into earnings over the related asset’s remaining useful life. In-Process Research and Development The fair value of in-process research and development ("IPR&D") acquired in a business combination is determined based on the present value of each research project’s projected cash flows using an income approach. Revenues are estimated based on relevant market size and growth factors, expected industry trends, individual project life cycles and the life of each research project’s underlying marketability. In determining the fair value of each research project, expected cash flows are adjusted for certain risks of completion, including technical and regulatory risk. The value attributable to IPR&D projects at the time of acquisition is capitalized as an indefinite-lived intangible asset and tested for impairment until the project is completed or abandoned. Upon completion of the project, the indefinite-lived intangible asset is then accounted for as a finite-lived intangible asset and amortized on a straight-line basis over its estimated useful life. If the project is abandoned, the indefinite-lived intangible asset is charged to expense. Intangible assets with indefinite lives, including IPR&D, are tested for impairment if impairment indicators arise and, at a minimum, annually. However, an entity is permitted to first assess qualitative factors to determine if a quantitative impairment test is necessary. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that an indefinite-lived intangible asset’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. The indefinite-lived intangible asset impairment test consists of a one-step analysis that compares the fair value of the intangible asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The Company considers many factors in evaluating whether the value of its intangible assets with indefinite lives may not be recoverable, including, but not limited to, expected growth rates, the cost of equity and debt capital, general economic conditions, the Company's outlook and market performance of the Company's industry and recent and forecasted financial performance. Goodwill Goodwill, which represents the excess of purchase price over the fair value of net assets acquired, is carried at cost. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value based test. The Company reviews goodwill for possible impairment annually during the fourth quarter, or whenever events or circumstances indicate that the carrying amount may not be recoverable. The impairment model prescribes a two-step method for determining goodwill impairment. However, an entity is permitted to first assess qualitative factors to determine whether the two-step goodwill impairment test is necessary. The qualitative factors considered by the Company may include, but are not limited to, general economic conditions, the Company’s outlook, market performance of the Company’s industry and recent and forecasted financial performance. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. In the first step, the Company determines the fair value of its reporting unit using a discounted cash flow analysis. If the net book value of the reporting unit exceeds its fair value, the Company then performs the second step of the impairment test, which requires allocation of the reporting unit’s fair value to all of its assets and liabilities using the acquisition method prescribed under authoritative guidance for business combinations with any residual fair value being allocated to goodwill. An impairment charge is recognized when the implied fair value of the Company’s reporting unit’s goodwill is less than its carrying amount. Assumptions and estimates used in the evaluation of impairment may affect the carrying value of long-lived assets, which could result in impairment charges in future periods. Such assumptions include projections of future cash flows and the current fair value of the asset. Impairment of Long-Lived Assets (Including Intangible Assets with Finite Lives) The Company reviews its long-lived assets, including intangible assets with finite lives, for recoverability whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company evaluates assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the asset. If the carrying amount of the assets exceeds the estimated future undiscounted cash flows, impairment is measured based on the difference between the carrying amount of the assets and fair value which is generally an expected present value cash flow technique. Management’s policy in determining whether an impairment indicator exists comprises measurable operating performance criteria as well as other qualitative measures. Intangible assets, other than indefinite-lived intangible assets, are amortized over the estimated useful life of the asset based on the pattern in which the economic benefits are expected to be consumed or otherwise used up or, if that pattern is not readily determinable, on a straight-line basis. The useful life is the period over which the assets are expected to contribute directly or indirectly to future cash flows. Intangible assets are not written-off in the period of acquisition unless they become impaired during that period. The Company regularly evaluates the remaining useful life of each intangible asset that is being amortized to determine whether events and circumstances warrant a revision to the remaining period of amortization. If the estimate of the intangible asset’s remaining useful life is changed, the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life. Income Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes ("ASC 740"), which requires the recognition of tax benefits or expenses on temporary differences between the financial reporting and tax bases of its assets and liabilities by applying the enacted tax rates in effect for the year in which the differences are expected to reverse. Such net tax effects on temporary differences are reflected on the Company’s consolidated balance sheets as deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when the Company believes that it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a two-step approach for the recognition and measurement of tax benefits associated with the positions taken or expected to be taken in a tax return that affect amounts reported in the financial statements. The Company has reviewed and will continue to review the conclusions reached regarding uncertain tax positions, which may be subject to review and adjustment at a later date based on ongoing analyses of tax laws, regulations and interpretations thereof. To the extent that the Company’s assessment of the conclusions reached regarding uncertain tax positions changes as a result of the evaluation of new information, such change in estimate will be recorded in the period in which such determination is made. The Company reports income tax-related interest and penalties relating to uncertain tax positions, if applicable, as a component of income tax expense. Comprehensive Loss Comprehensive loss includes net loss and all changes in equity for cumulative translation adjustments resulting from the consolidation of foreign subsidiaries’ financial statements. Research and Development Research and development ("R&D") activities are expensed as incurred. Primarily R&D costs consist of direct and allocated expenses incurred with the process of formulation, clinical research, and validation associated with new product development. Upfront and milestone payments made to third parties in connection with R&D collaborations are expensed as incurred up to the point of regulatory approval or when there is no alternative future use. Intellectual Property Legal Development Expenses The Company expenses external intellectual property legal development expenses as incurred. These costs relate to legal challenges of innovator’s patents for invalidity or non-infringement, which are customary in the generic pharmaceutical industry, and are incurred predominately during development of a product and prior to regulatory approval. Associated costs include, but are not limited to, formulation assessments, patent challenge opinions and strategy, and litigation expenses to defend the intellectual property supporting the Company's regulatory filings. Shipping Costs The Company records the costs of shipping product to its customers as a component of selling, general, and administrative expenses as incurred. Shipping costs were $21 million , $15 million and $13 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation, including combining depreciation and amortization expense into the respective cost of goods sold, selling, general and administrative and R&D expense presentation on the consolidated statements of operations, as well as combining accounts payable and accrued expenses and combining long-term debt and revolving credit facility in the balance sheet presentation. Recently Adopted Accounting Pronouncements In May 2017, the FASB issued Accounting Standards Update ("ASU") 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting , which provides guidance about which changes to the terms or conditions of a stock-based payment award require an entity to apply modification accounting in Topic 718. The guidance will be effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted. The amendments in this ASU should be applied prospectively to an award modified on or after the adoption date. The Company adopted ASU 2017-09 on January 1, 2018 and it did not have an effect on the Company’s consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) , to clarify how entities should present restricted cash and restricted cash equivalents in the statement of cash flows. The guidance requires entities to show the changes in the total of cash, cash equivalents, restricted cash and restricted cash equivalents in the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. The guidance should be applied retrospectively and is effective for the annual period beginning after December 15, 2018. The Company early adopted ASU 2016-18 on January 1, 2018. This guidance was applied retrospectively and, accordingly, prior period amounts have been revised. In October 2016, the FASB issued ASU 2016-16 , Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory , that will require companies to account for the income tax effects of intercompany transfers of assets other than inventory (e.g., intangible assets) when the transfer occurs. The guidance is effective for annual periods beginning after December 15, 2018 and interim periods within annual periods beginning after December 15, 2019. Early adoption is permitted as of the beginning of an annual period (i.e., early adoption is permitted only in the first interim period). The Company early adopted ASU 2016-16 on January 1, 2018 and it did not have an effect on the Company's consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) , to clarify how entities should classify certain cash receipts and cash payments on the statement of cash flows. The new guidance also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. The guidance will be applied retrospectively and is effective for the Company for the annual period beginning after December 15, 2018. Early adoption is permitted. The Company early adopted ASU 2016-15 on January 1, 2018 and it did not have an effect on the Company’s consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers . Subsequent to the issuance of Topic 606, the FASB clarified the guidance through several Accounting Standard Updates. This guidance represents a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which that company expects to be entitled to receive in exchange for those goods or services. This update sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed. On January 1, 2018, the Company adopted Accounting Standards Codification ("ASC") 2014-09 and associated ASU's (collectively "Topic 606"), using the modified retrospective method, applied to all contracts not completed as of the date of adoption. This method requires the cumulative effect of the adoption to be recognized as an adjustment to opening retained earnings in the period of adoption. The Company recorded a $5 million reduction to accumulated deficit as of January 1, 2018 due to the cumulative impact of adoption Topic 606. There is an acceleration of revenue for certain product sale arrangements which are designed to include profit share payments upon the customer’s sell-through of certain products purchased from the Company. Previously under Topic 605, the Company deferred revenue until its customers sold the product through to their end customers, at which point the Company considered the profit share payments to be earned and collection reasonably assured. Under Topic 606, an estimate of the profit share payments is included in the transaction price as variable consideration and is recognized at the time the Company transfers control of the product to its customer. This change resulted in a cumulative-effect adjustment upon adoption of the ASU as of January 1, 2018 which was not material to the financial statements. In the second quarter of 2018, the Company made a correction to the cumulative impact adjustment as of January 1, 2018 by reducing accumulated deficit by $2 million . The Company does not believe that this adjustment is material to its financial statements and it had no impact on any prior periods. Refer to Note 4. Revenue Recognition for additional disclosures required by Topic 606. Under the modified retrospective method of adoption of Topic 606, the Company is also required to disclose the impact to revenues had the Company continued to follow its accounting policies under the previous revenue recognition guidance. For the year ended December 31, 2018 the impact of adopting ASC 606 was not material to reported revenue, therefore comparison of revenue and operating income between periods are not materially affected by the adoption of Topic 606. Refer to Note 4. Revenue Recognition for additional disclosures required by Topic 606. Recently Issued Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 82): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements on fair value measurement. The guidance is effective for annual periods beginning after December 15, 2019 and interim periods within those annual periods, and early adoption is permitted. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment that eliminates the requirement to calculate the implied fair value of goodwill (i.e., Step 2 of today’s goodwill impairment test) to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (i.e., measure the charge based on today’s Step 1). The standard will be applied prospectively and is effective for the Company’s annual and interim impairment tests performed in periods beginning after December 15, 2019. Early adoption is permitted for annual and interim goodwill impairment testing dates after January 1, 2017. The Company is evaluating the impact of this new guidance on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , guidance that changes the impairment model for most financial assets including trade receivables and certain other instruments that are not measured at fair value through net income. The standard will replace today’s "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost and require entities to record allowances for available-for-sale debt securities rather than reduce the carrying amount, as they do today under the other-than-temporary impairment model. It also simplifies the accounting model for purchased credit-impaired debt securities and loans. Entities will apply the standard’s provisions as a cumulative effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The guidance is effective for the Company for the annual period beginning after December 15, 2019. The Company is evaluating the impact of this new guidance on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) to improve financial reporting of leasing transactions. Topic 842 requires lessees to recognize most leases on their balance sheet, makes selected changes to lessor accounting and requires disclose of additional key information about leases. In July 2018, the FASB issued clarifying guidance to the topic in ASU No. 2018-11 and No. 2018-10, “Leases (Topic 842),” which defined several practical expedients for adoption and clarified new accounting methodologies. The standard is effective for annual and interim reporting periods beginning after December 15, 2018. The Company will adopt Topic 842 on a modified retrospective basis, applying the transition requirements as of January 1, 2019 with certain practical expedients available. As part of the Company's impact assessment, it has performed a scoping exercise and determined its lease population. A framework for the lease identification process has been developed and the Company is in the process of assessing any potential impacts on its internal controls and processes related to both the implementation and ongoing compliance of the new guidance. While the Company is still finalizing the potential impacts of the standard, it currently expects the most significant impact will be the recognition of right of use assets and lease liabilities for operating leases. The Company estimates adoption of the standard will result in an increase of less than 5% of total assets and liabilities in its consolidated balance sheet as of January 1, 2019. The Company does not expect the adoption will have a material impact on its consolidated statements of operations. In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10), Recognition and Measurement of Financial Assets and Financial Liabilities , which addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is not permitted. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements.

Acquisitions and Divestitures

Acquisitions and Divestitures	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Acquisitions and Divestitures	Acquisitions and Divestitures Acquisitions Impax Acquisition On May 4, 2018, the Company completed the Combination, as described in Note 1. Nature of Operations and Basis of Presentation . For the years ended December 31, 2018 and 2017 , transaction costs associated with the Impax acquisition of $23 million and $9 million were recorded in acquisition, transaction-related and integration expenses ( no ne for the year ended December 31, 2016). The Impax acquisition was accounted for under the acquisition method of accounting, with Amneal as the accounting acquirer of Impax. Amneal was identified as the accounting acquirer because: (i) Amneal exchanged Amneal Common Units with the Company for the Company’s interest in Impax, (ii) Holdings held a majority interest in the Company with an effective voting interest of approximately 75% on a fully diluted and as converted basis through its ownership of Class B Common Stock, and (iii) a majority of the directors on the Company's board of directors were designated by Holdings. As such, the cost to acquire Impax was allocated to the respective assets acquired and liabilities assumed based on their estimated fair values as of the closing date of the Combination. The measurement of the consideration transferred by Amneal for its interest in Impax is based on the fair value of the equity interest that Amneal would have had to issue to give the Impax shareholders the same percentage equity interest in the Company, which is equal to approximately 25% of Amneal, on May 4, 2018. However, the fair value of Impax's common stock was used to calculate the consideration for the Combination because Impax's common stock had a quoted market price and the Combination involved only the exchange of equity. The purchase price, net of cash acquired, is calculated as follows (in thousands, except share amount and price per share): Fully diluted Impax share number (1) 73,288,792 Closing quoted market price of an Impax common share on May 4, 2018 $ 18.30 Equity consideration - subtotal $ 1,341,185 Add: Fair value of Impax stock options as of May 4, 2018 (2) 22,610 Total equity consideration 1,363,795 Add: Extinguishment of certain Impax obligations, including accrued and unpaid interest 320,290 Less: Cash acquired (37,907 ) Purchase price, net of cash acquired $ 1,646,178 (1) Represents shares of Impax Common Stock issued and outstanding immediately prior to the Combination. (2) Represents the fair value of 3.0 million fully vested Impax stock options valued using the Black-Scholes options pricing model. The following is a summary of the preliminary purchase price allocation for the Impax acquisition (in thousands): Preliminary Fair Values Trade accounts receivable, net $ 211,762 Inventories 183,088 Prepaid expenses and other current assets 91,430 Property, plant and equipment 87,472 Goodwill 399,988 Intangible assets 1,574,929 Other 55,790 Total assets acquired 2,604,459 Accounts payable 47,912 Accrued expenses and other current liabilities 277,176 Long-term debt 599,400 Other long-term liabilities 33,793 Total liabilities assumed 958,281 Net assets acquired $ 1,646,178 Intangible Assets The acquired intangible assets are being amortized over their estimated useful lives as follows (in thousands): Preliminary Fair Values Weighted-Average Useful Life (Years) Marketed product rights $ 1,045,617 12.9 In addition to the amortizable intangible assets noted above, $529 million was allocated to IPR&D, which is currently not subject to amortization. The estimated fair value of the in-process research and development and identifiable intangible assets was determined using the "income approach," which is a valuation technique that provides an estimate of the fair value of an asset based on market participant expectations of the cash flows an asset would generate over its remaining useful life. The assumptions, including the expected projected cash flows, utilized in the preliminary purchase price allocation and in determining the purchase price were based on management's best estimates as of the closing date of the Combination on May 4, 2018. Some of the more significant assumptions inherent in the development of those asset valuations include the estimated net cash flows for each year for each asset or product (including net revenues, cost of sales, R&D, selling and marketing costs and working capital / contributory asset charges), the appropriate discount rate to select in order to measure the risk inherent in each future cash flow stream, the assessment of each asset’s life cycle, the potential regulatory and commercial success risks, competitive trends impacting the asset and each cash flow stream, as well as other factors. No assurances can be given that the underlying assumptions used to prepare the discounted cash flow analysis will not change. For these and other reasons, actual results may vary significantly from estimated results. Goodwill Of the total goodwill acquired in connection with the Impax acquisition, approximately $359 million has been allocated to the Company’s Specialty segment and approximately $41 million has been allocated to the Generics segment. Goodwill is calculated as the excess of the consideration transferred over the net assets recognized and represents the expected revenue and cost synergies of the combined company. Factors that contributed to the Company’s recognition of goodwill include the Company’s intent to expand its generic and specialty product portfolios and to acquire certain benefits from the Impax product pipelines, in addition to the anticipated synergies that the Company expects to generate from the acquisition. Gemini Laboratories, LLC Acquisition On May 7, 2018, the Company acquired 98.0% of the outstanding equity interests in Gemini Laboratories, LLC ("Gemini") for total consideration of $120 million , net of $4 million cash acquired. At closing, the acquisition was funded by a $43 million up-front cash payment (including $3 million related to a preliminary working capital adjustment) from cash on hand and a $77 million unsecured promissory note. The note payable bears interest at 3% annually. The note payable and related accrued interest was paid on November 7, 2018, its maturity date. Additionally, the Company made a payment of $3 million in July 2018 related to the final working capital adjustment. In connection with the acquisition of Gemini, the Company recorded an amount representing the non-controlling interest of Gemini of $3 million . Gemini is a pharmaceutical company with a portfolio that includes licensed and owned, niche and mature branded products. Gemini was a related party of the Company; refer to Note 21. Related Party Transactions, for further details. For the year ended December 31, 2018 , transaction costs associated with the Gemini acquisition of $0.4 million were recorded in acquisition, transaction-related and integration expenses ( no ne for the years ended December 31, 2017 and 2016). The Gemini acquisition was accounted for under the acquisition method of accounting. The following is a summary of the preliminary purchase price allocation for the Gemini acquisition (in thousands): Preliminary Fair Values Trade accounts receivable, net $ 8,158 Inventories 1,851 Prepaid expenses and other current assets 3,795 Property, plant and equipment, net 11 Goodwill 1,500 Intangible assets 142,740 Other 324 Total assets acquired 158,379 Accounts payable 1,764 Accrued expenses and other current liabilities 14,644 License liability 20,000 Total liabilities assumed 36,408 Net assets acquired $ 121,971 The acquired intangible assets are being amortized over their estimated useful lives as follows (in thousands): Preliminary Fair Values Weighted-Average Useful Life Product rights for licensed / developed technology $ 110,350 10 years Product rights for developed technologies 5,500 9 years Product rights for out-licensed generics royalty agreement 390 2 years $ 116,240 In addition to the amortizable intangibles noted above, $27 million was allocated to IPR&D, which is currently not subject to amortization. The goodwill recognized of $2 million is allocated to the Company's Specialty segment. T he Company makes an initial allocation of the purchase price at the date of acquisition based upon its understanding of the fair value of the acquired assets and assumed liabilities. The Company obtains this information during due diligence and through other sources. In the months after closing, as the Company obtains additional information about these assets and liabilities and learns more about the newly acquired business, it is able to refine the estimates of fair value and more accurately allocate the purchase price. Only items identified as of the acquisition date are considered for subsequent adjustment. The Company is continuing to evaluate certain pre-acquisition contingencies associated with its 2018 acquisitions. The Company will make appropriate adjustments to the purchase price allocation prior to completion of the measurement period, as required. The Company's consolidated statements of operations for the year ended December 31, 2018 include the results of operations of Impax and Gemini subsequent to May 4, 2018 and May 7, 2018, respectively. For the periods from their respective acquisition dates to December 31, 2018, Impax contributed net revenue of $399 million and an estimated pre-tax loss of $104 million and Gemini contributed net revenue of $32 million and estimated pre-tax income of $10 million . Unaudited Pro Forma Information The unaudited pro forma combined results of operations for the years ended December 31, 2018 , 2017 and 2016 (assuming the closing of the Combination occurred on January 1, 2016) are as follows (in thousands): Years Ended December 31, 2018 2017 2016 Net revenue $ 1,839,083 $ 1,809,441 $ 1,842,654 Net loss (163,915 ) (340,223 ) (535,087 ) Net loss attributable to Amneal Pharmaceuticals, Inc. $ (30,270 ) $ (109,920 ) $ (110,638 ) The pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the actual results of operations had the closing of the Combination taken place on January 1, 2016. Furthermore, the pro forma results do not purport to project the future results of operations of the Company. The unaudited pro forma information reflects primarily the following non-recurring adjustments (all of which were adjusted for the applicable tax impact): • Adjustments to costs of goods sold related to the inventory acquired; and • Adjustments to selling, general and administrative expense related to transaction costs directly attributable to the transactions. Divestitures Australia Divestiture On August 31, 2017, Amneal sold 100% of the equity of its Australian business, Amneal Pharma Pty Ltd, to Arrow Pharmaceuticals Pty Ltd (“Arrow”) for cash consideration of $10 million which was received in October 2017. The consideration received was subject to certain working capital adjustments. The carrying value of the net assets sold was $32 million , including intangible assets of $14 million and goodwill of $2 million . As a result of the sale, Amneal recognized a loss of $24 million , inclusive of divestiture costs of $2 million and a release of foreign currency translation adjustment loss of $0.4 million , within the loss on sale of certain international businesses for the year ended December 31, 2017. As part of the disposition, Amneal agreed to indemnify Arrow for certain claims for up to 18 months from the closing date of the disposition. Additionally, Amneal will allow Arrow to use the Amneal trademark in Australia to enable Arrow to transfer the labeling and marketing authorizations from the Amneal name to the Arrow name for a period of three years. Amneal will supply Arrow with Linezolid for a period of three years and will further develop four other products for sale in Australia during the three years period. All terms of the sale were settled in 2018. Spain/Nordics Divestitures On September 30, 2017, Amneal sold 100% of the equity and certain marketing authorizations, including associated dossiers, of its Amneal Nordic ApS and Amneal Pharma Spain S.L. subsidiaries to Aristo Pharma GmbH (“Aristo”) for cash consideration of $8 million . Amneal received $7 million in October 2017 and the remainder was to be paid within 60 days of closing of the disposition based on the actual closing date net working capital of the entities sold. The carrying value of the net assets sold was $13 million , including intangible assets of $1 million and goodwill of $2 million . As a result of the sale, Amneal recognized a loss of $5 million , inclusive of a release of foreign currency translation adjustment loss of $0.5 million , within the loss on sale of certain international businesses for the year ended December 31, 2017. Aristo was also required to make an additional payment within 12 months of the closing date of the disposition based on the actual inventory, transferred as part of the transaction, that the buyer sold over this period. All terms of the sale were settled in 2018.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Performance Obligations The Company’s performance obligation is the supply of finished pharmaceutical products to its customers. The Company’s customers consist primarily of major wholesalers, retail pharmacies, managed care organizations, purchasing co-ops, hospitals, government agencies and pharmaceutical companies. The Company’s customer contracts generally consist of both a master agreement, which is signed by the Company and its customer, and a customer submitted purchase order, which is governed by the terms and conditions of the master agreement. Customers purchase product by direct channel sales from the Company or by indirect channel sales through various distribution channels. Revenue is recognized when the Company transfers control of its products to the customer, which typically occurs at a point-in-time, upon delivery. Substantially all of the Company’s net revenues relate to products which are transferred to the customer at a point-in-time. The Company offers standard payment terms to its customers and has elected the practical expedient to not adjust the promised amount of consideration for the effects of a significant financing, since the period between when the Company transfers the product to the customer and when the customer pays for that product is one year or less. Taxes collected from customers relating to product sales and remitted to governmental authorities are excluded from revenues. The consideration amounts due from customers as a result of product sales are subject to variable consideration, as described further below. The Company offers standard product warranties which provide assurance that the product will function as expected and in accordance with specifications. Customers cannot purchase warranties separately and these warranties do not give rise to a separate performance obligation. The Company permits the return of product under certain circumstances, mainly upon product expiration, instances of shipping errors or where product is damaged in transit. The Company accrues for the customer’s right to return as part of its variable consideration. See below for further details. Variable Consideration The Company includes an estimate of variable consideration in its transaction price at the time of sale, when control of the product transfers to the customer. Variable consideration includes but is not limited to: chargebacks, rebates, group purchasing organization ("GPO") fees, prompt payment (cash) discounts, consideration payable to the customer, billbacks, Medicaid and other government pricing programs, price protection and shelf stock adjustments, sales returns, and profit shares. The Company assesses whether or not an estimate of its variable consideration is constrained and has determined that the constraint does not apply, since it is probable that a significant reversal in the amount of cumulative revenue will not occur in the future when the uncertainty associated with the variable consideration is subsequently resolved. The Company’s estimates for variable consideration are adjusted as required at each reporting period for specific known developments that may result in a change in the amount of total consideration it expects to receive. Chargebacks In the case an indirect customer purchases product from their preferred wholesaler instead of directly from the Company, and the contract price charged to the indirect customer is lower than the wholesaler pricing, the Company pays the direct customer (wholesaler) a chargeback for the price differential. The Company estimates its chargeback accrual based on its estimates of the level of inventory of its products in the distribution channel that remain subject to chargebacks and historical chargeback rates. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers. Rebates The Company pays fixed or volume-based rebates to its customers based on a fixed amount, fixed percentage of product sales or based on the achievement of a specified level of purchases. The Company’s rebate accruals are based on actual net sales, contractual rebate rates negotiated with customers, and expected purchase volumes / corresponding tiers based on actual sales to date and forecasted amounts. Group Purchasing Organization Fees The Company pays fees to GPOs for administrative services that the GPOs perform in connection with the purchases of product by the GPO participants who are the Company’s customers. The Company’s GPO fee accruals are based on actual net sales, contractual fee rates negotiated with GPOs and the mix of the products in the distribution channel that remain subject to GPO fees. Prompt Payment (Cash) Discounts The Company provides customers with prompt payment discounts which may result in adjustments to the price that is invoiced for the product transferred, in the case that payments are made within a defined period. The Company’s prompt payment discount accruals are based on actual net sales and contractual discount rates. Consideration Payable to the Customer The Company pays administrative and service fees to its customers based on a fixed percentage of the product price. These fees are not in exchange for a distinct good or service and therefore are recognized as a reduction of the transaction price. The Company accrues for these fees based on actual net sales, contractual fee rates negotiated with the customer and the mix of the products in the distribution channel that remain subject to fees. Billbacks In the case an indirect customer purchases product from their preferred wholesaler instead of directly from the Company, and the contract price charged to the indirect customer is higher than contractual pricing, the Company pays the indirect customer a billback for the price differential. The Company estimates its billback accrual based on its estimates of the level of inventory of its products in the distribution channel that remain subject to billbacks and historical billback rates. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers. Medicaid and Other Government Pricing Programs The Company complies with required rebates mandated by law under Medicaid and other government pricing programs. The Company estimates its government pricing accruals based on monthly sales, historical experience of claims submitted by the various states and jurisdictions, historical rates and estimated lag time of the rebate invoices. Price Protection and Shelf Stock Adjustments The Company provides customers with price protection and shelf stock adjustments which may result in an adjustment to the price charged for the product transferred, based on differences between old and new prices which may be applied to the customer’s on-hand inventory at the time of the price change. The Company accrues for these adjustments when its expected value of an adjustment is greater than zero, based on contractual pricing, actual net sales, accrual rates based on historical average rates, and estimates of the level of inventory of its products in the distribution channel that remain subject to these adjustments. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers. Sales Returns The Company permits the return of product under certain circumstances, mainly upon product expiration, instances of shipping errors or where product is damaged in transit, and occurrences of product recalls. The Company’s product returns accrual is primarily based on estimates of future product returns based generally on actual net sales, estimates of the level of inventory of its products in the distribution channel that remain subject to returns, estimated lag time of returns and historical return rates. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers. Profit Shares For certain product sale arrangements, the Company earns a profit share upon the customer’s sell-through of the product purchased from the Company. The Company estimates its profit shares based on actual net sales, estimates of the level of inventory of its products in the distribution channel that remain subject to profit shares, and historical rates of profit shares earned. The estimate of the level of products in the distribution channel is based primarily on data provided by key customers. Concentration of Revenue The Company's three largest customers account for approximately 83% , 79% and 78% of total gross sales of products for the years ended December 31, 2018 , 2017 and 2016 , respectively.

Alliance and Collaboration

Alliance and Collaboration	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Alliance and Collaboration	Alliance and Collaboration The Company has entered into several alliance, collaboration, license, distribution and similar agreements with respect to certain of its products and services with third-party pharmaceutical companies. The consolidated statements of operations include revenue recognized under agreements the Company has entered into to develop marketing and/or distribution relationships with its partners to fully leverage the technology platform and revenue recognized under development agreements which generally obligate the Company to provide research and development services over multiple periods. The Company's significant arrangements are discussed below. Levothyroxine License and Supply Agreement; Transition Agreement On August 16, 2018, the Company entered into a license and supply agreement with Jerome Stevens Pharmaceuticals, Inc. ("JSP") for levothyroxine sodium tablets ("Levothyroxine"). The Company will be JSP's exclusive commercial partner in the U.S. market for a 10 -year term commencing on March 22, 2019. The Company will be required to make a payment of $50 million to JSP within 30 days of the Company's first commercial sale of Levothyroxine. Additionally, the agreement requires the Company to make an additional $20 million payment to JSP if the Food and Drug Administration ("FDA") has not given final approval to a third-party competitor's abbreviated new drug application for generic levothyroxine sodium tablets with an AB1, AB2, AB3 or AB4 designation by the first anniversary date of the Company's first sale of Levothyroxine. During January 2019, the FDA approved a third-party competitor's abbreviated new drug application for generic levothyroxine with an AB2 designation. Therefore, the Company does not believe that it will be required to make the additional $20 million payment to JSP. The agreement also provides for the Company to pay a profit share to JSP based on net profits of the Company's sales of Levothyroxine, after considering product costs. For the year ended December 31, 2018 , the Company has made no payments under this agreement. The Company will not be required to make any payments to JSP prior to March 22, 2019. On November 9, 2018, the Company entered into a transition agreement ("Transition Agreement") with Lannett Company (“Lannett”) and JSP. Under the terms of the agreement, the Company assumed the distribution and marketing of Levothyroxine from Lannett beginning December 1, 2018 through March 22, 2019, ahead of the commencement date of the license and supply agreement with JSP described above. In accordance with the terms of the Transition Agreement, the Company agreed to make $50 million of non-refundable payments to Lannett, subject to certain adjustments, which will be expensed to cost of goods sold as the Company sells Levothyroxine through March 22, 2019. In December 2018, the Company recorded a $3 million adjustment to the $50 million Transition Agreement to create a net payable of approximately $47 million . The Company made a $ 43 million non-refundable upfront profit-sharing payment to Lannett in December 2018. During the fourth quarter of 2018, the Company recognized $10 million of the $47 million transition contract asset to cost of goods sold. As of December 31, 2018, the Company has a remaining $36 million transition contract asset in prepaid expenses and other current assets and a $4 million transition contract liability in accounts payable and accrued expenses. In February 2019, the Company made the remaining $4 million payment to fully settle the remaining non-refundable amount owed to Lannett under the Transition Agreement. Biosimilar Licensing and Supply Agreement On May 7, 2018, the Company entered into a licensing and supply agreement, with Mabxience S.L., for its biosimilar candidate for Avastin® (bevacizumab). The Company will be the exclusive partner in the U.S. market. The Company will pay up-front, development and regulatory milestone payments as well as commercial milestone payments on reaching pre-agreed sales targets in the market to Mabxience, up to $72 million . For the year ended December 31, 2018 , the Company expensed milestone payments of $5 million in research and development expense. Adello License and Commercialization Agreement On October 1, 2017, Amneal and Adello Biologics, LLC ("Adello"), a related party, entered into a license and commercialization agreement. Adello granted Amneal an exclusive license, under its New Drug Application, to distribute and sell two bio-similar products in the U.S. Adello is responsible for development, regulatory filings, obtaining FDA approval, and manufacturing, and Amneal is responsible for marketing, selling and pricing activities. The term of the agreement is 10 -years from the respective product’s launch date. In connection with the agreement, Amneal paid an upfront amount of $2 million in October 2017 for execution of the agreement which was expensed in research and development expenses. The agreement also provides for potential future milestone payments to Adello of (i) up to $21 million relating to regulatory approval, (ii) up to $43 million for successful delivery of commercial launch inventory, (iii) between $20 million and $50 million relating to number of competitors at launch for one product, and (iv) between $15 million and $68 million for the achievement of cumulative net sales for both products. The milestones are subject to certain performance conditions which may or may not be achieved, including FDA filing, FDA approval, launch activities and commercial sales volume objectives. In addition, the agreement provides for Amneal to pay a profit share equal to 50% of net profits, after considering manufacturing and marketing costs. The research and development expenses for payments made to Adello during the years ended December 31, 2018 and 2017 were immaterial. Distribution, License, Development and Supply Agreement with AstraZeneca UK Limited In January 2012, Impax entered into an agreement with AstraZeneca UK Limited ("AstraZeneca") to distribute branded products under the terms of a distribution, license, development and supply Agreement (the "AZ Agreement"). The parties subsequently entered into a First Amendment to the AZ Agreement dated May 31, 2016 (as amended, the "AZ Amendment"). Under the terms of the AZ Agreement, AstraZeneca granted to Impax an exclusive license to commercialize the tablet, orally disintegrating tablet and nasal spray formulations of Zomig® (zolmitriptan) products for the treatment of migraine headaches in the United States and in certain U.S. territories, except during an initial transition period when AstraZeneca fulfilled all orders of Zomig® products on Impax’s behalf and AstraZeneca paid to Impax the gross profit on such Zomig® products. Pursuant to the AZ Amendment, under certain conditions, and depending on the nature and terms of the study agreed to with the FDA, Impax agreed to conduct, at its own expense, the juvenile toxicity study and pediatric study required by the FDA under the Pediatric Research Equity Act ("PREA") for approval of the nasal formulation of Zomig ® for the acute treatment of migraine in pediatric patients ages six through eleven years old, as further described in the study protocol mutually agreed to by the parties (the "PREA Study"). In consideration for Impax conducting the PREA Study at its own expense, the AZ Amendment provides for the total royalty payments payable by Impax to AstraZeneca on net sales of Zomig ® products under the AZ Agreement to be reduced by an aggregate amount of $30 million to be received in quarterly amounts specified in the Amendment beginning from the quarter ended June 30, 2016 and through the quarter ended December 31, 2020 . In the event the royalty reduction amounts exceed the royalty payments payable by Impax to AstraZeneca pursuant to the AZ Agreement in any given quarter, AstraZeneca will be required to pay Impax an amount equal to the difference between the royalty reduction amount and the royalty payment payable by Impax to AstraZeneca. Impax’s commitment to perform the PREA Study may be terminated, without penalty, under certain circumstances as set forth in the AZ Amendment. The Company recognizes the amounts received from AstraZeneca for the PREA Study as a reduction to research and development expense. In May 2013, Impax’s exclusivity period for branded Zomig® tablets and orally disintegrating tablets expired and Impax launched authorized generic versions of those products in the United States. As discussed above, pursuant to the AZ Amendment, the total royalty payments payable by Impax to AstraZeneca on net sales of Zomig ® products under the AZ Agreement is reduced by certain specified amounts beginning from the quarter ended June 30, 2016 and through the quarter ended December 31, 2020 , with such reduced royalty amounts totaling an aggregate amount of $30 million . The Company recorded cost of goods sold for royalties under this agreement of $15 million for the year ended December 31, 2018 .

Restructuring and Asset-Related

Restructuring and Asset-Related Charges	12 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Asset-Related Charges	Restructuring and Asset-Related Charges During the second quarter of 2018, in connection with the Combination, the Company committed to a restructuring plan to achieve cost savings. The Company expects to integrate its operations and reduce its combined cost structure through workforce reductions that eliminate duplicative positions and the consolidation of certain administrative, manufacturing and research and development facilities. In connection with this plan, the Company announced on May 10, 2018 that it intended to close its Hayward, California based operations (the "Plan"). The following table sets forth the components of the Company's restructuring and asset-related charges for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Employee separation charges (1) $ 45,118 $ — $ — Asset-related charges (2) 11,295 — — Total restructuring and asset-related charges $ 56,413 $ — $ — (1) Employee separation charges include the cost of benefits provided pursuant to the Company’s severance programs for employees at the Company's Hayward, CA facility and other facilities. (2) Asset-related charges are primarily associated with the write-off of leasehold improvements in connection with the closing of our Hayward, CA facility. The charges related to restructuring impacted segment earnings as follows (in thousands): Years Ended December 31, 2018 2017 2016 Generics $ 33,943 $ — $ — Specialty 4,076 — — Corporate 18,394 — — Total restructuring and asset-related charges $ 56,413 $ — $ — The following table shows the change in the employee separation-related liability associated with the Company's restructuring programs, which is included in accounts payable and accrued expenses (in thousands): Employee Separation Balance at December 31, 2017 $ — Liabilities assumed in Impax acquisition 2,199 Charges to income 48,246 Change in estimated liability (3,128 ) Payments (25,205 ) Balance at December 31, 2018 $ 22,112

Acquisition, Transaction-Relate

Acquisition, Transaction-Related and Integration Expenses	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Acquisition, Transaction-Related and Integration Expenses	Acquisition, Transaction-Related and Integration Expenses The following table sets forth the components of the Company’s acquisition, transaction-related and integration expenses for the years ended December 31, 2018 , 2017 and 2016 (in thousands). Years Ended December 31, 2018 2017 2016 Acquisition, transaction-related and integration expenses (1) $ 35,319 $ 9,403 $ 70 Profit participation units (2) 158,757 — — Transaction-related bonus (3) 27,742 — — Total $ 221,818 $ 9,403 $ 70 (1) Acquisition, transaction-related and integration expenses include professional service fees (e.g. legal, investment banking and accounting), information technology systems conversions, and contract termination/renegotiation costs. (2) Profit Participation Units expense relates to the accelerated vesting of certain of Amneal's profit participation units that occurred prior to the Closing of the Combination for current and former employees of Amneal for service prior to the Combination (see additional information in the paragraph below and Note 19. Stockholders' Equity/ Members' Deficit ). (3) Transaction-related bonus is a cash bonus that was funded by Holdings for employees of Amneal for service prior to the closing of the Combination (see additional information in Note 19. Stockholders' Equity/ Members' Deficit ). Accelerated Vesting of Profit Participation Units Amneal’s historical capital structure included several classifications of membership and profit participation units. During the second quarter of 2018 , the Board of Managers of Amneal Pharmaceuticals LLC approved a discretionary modification to certain profit participation units concurrent with the Combination that immediately caused the vesting of all profit participation units that were previously issued to certain current or former employees for service prior to the Combination. The modification entitled the holders to 6,886,140 shares of Class A Common Stock with a fair value of $126 million on the date of the Combination and $33 million of cash. The cash and shares were distributed by Holdings with no additional shares issued by the Company. As a result of this transaction, the Company recorded a charge in acquisition, transaction-related and integration expenses and a corresponding capital contribution of $159 million for the year ended December 31, 2018 .

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income taxes	Income taxes As a result of the Combination (refer to Note 1. Nature of Operations and Basis of Presentation ), the Company became the sole managing member of Amneal, with Amneal being the predecessor for accounting purposes. Amneal is a limited liability company that is treated as a partnership for U.S. federal and for most applicable state and local income tax purposes. As a partnership, Amneal is not subject to U.S. federal and certain state and local income taxes. Any taxable income or loss generated by Amneal is passed through to and included in the taxable income or loss of its members, including the Company, on a pro rata basis subject to applicable tax regulations. The Company is subject to U.S. federal income taxes, in addition to state and local income taxes, with respect to its allocable share of any taxable income or loss of Amneal, as well as any stand-alone income or loss generated by the Company. Additionally, Amneal provides for income taxes in the various foreign jurisdictions in which it operates. In connection with the Combination, the Company recorded a deferred tax asset for its outside basis difference in its investment in Amneal which was $306 million at May 4, 2018. Also, in connection with the Combination, the Company recorded a deferred tax asset of $55 million related to the net operating loss of Impax from January 1, 2018 through May 4, 2018 as well as certain federal and state credits and interest carryforwards of Impax that were attributable to the Company. The Company records a valuation allowance against its deferred tax assets to reduce the net carrying value to an amount that it believes is more likely than not to be realized. As of December 31, 2018 , the Company concluded, based on the weight of all available positive and negative evidence, those deferred tax assets recorded as part of the Combination are more likely than not to be realized. As such, no valuation allowance was recognized. The Company maintains a valuation allowance against certain of Amneal's foreign jurisdiction tax attributes. In connection with the Combination, the Company entered into a tax receivable agreement ("TRA") for which it is generally required to pay to the other holders of Amneal Common Units 85% of the applicable tax savings, if any, in U.S. federal and state income tax that the Company is deemed to realize as a result of certain tax attributes of their Amneal Common Units sold to the Company (or exchanged in a taxable sale) and that are created as a result of (i) the sales of their Amneal Common Units for shares of Class A common stock and (ii) tax benefits attributable to payments made under the tax receivable agreement (including imputed interest). In connection with the exchanges which occurred as part of the PIPE Investment and the Closing Date Redemption ( Note 1. Nature of Operations and Basis of Presentation ), the Company recorded a TRA liability. At December 31, 2018, the Company has a $193 million TRA liability. Such amounts will be paid when such deferred tax assets are realized as a reduction to income taxes due or payable. The components of the Company's (loss) income before income taxes for the years ended December 31, 2018 , 2017 and 2016 were as follows (in thousands): Years Ended December 31, 2018 2017 2016 United States $ (138,484 ) $ 275,235 $ 334,750 International (64,238 ) (103,912 ) (119,929 ) Total (loss) income before income taxes $ (202,722 ) $ 171,323 $ 214,821 The (benefit from) provision for income taxes is comprised of the following for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Current: Domestic $ 2,299 $ — $ — Foreign 5,721 1,256 5,274 Total current income tax 8,020 1,256 5,274 Deferred: Domestic (2,967 ) — — Foreign (6,472 ) 742 121 Total deferred income tax (9,439 ) 742 121 Total (benefit from) provision for income tax $ (1,419 ) $ 1,998 $ 5,395 Prior to the Combination, the provision was primarily due to certain limited liability company entity-level taxes and foreign taxes being recorded for Amneal prior to the Combination. Subsequent to May 4, 2018, federal income taxes were also provided related to the Company’s allocable share of income (losses) from Amneal at the prevailing U.S. federal, state, and local corporate income tax rates. No United States federal income taxes were incurred by the partnership in the years ended December 31, 2017 and 2016. The effective tax rate for the years ended December 31, 2018 , 2017 and 2016 are as follows: Years Ended December 31, 2018 2017 2016 Federal income tax at the statutory rate 21.0 % — % — % State income tax, net of federal benefit (1.1 )% — % — % Losses for which no benefit has been recognized (12.3 )% 10.6 % 8.2 % Foreign rate differential (6.3 )% (6.5 )% (5.4 )% Other (0.6 )% (2.9 )% (0.3 )% Effective income tax rate 0.7 % 1.2 % 2.5 % The decrease in effective income tax rate for the year ended December 31, 2018 compared to the year ended December 31, 2017 , is primarily due to losses attributable to the non-controlling interest. The following table summarizes the changes in the Company's valuation allowance on deferred tax assets for the period indicated for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Balance at the beginning of the period $ 41,617 $ 42,231 $ 22,567 (Decreases) increases due to net operating losses and temporary differences (382 ) 23,286 19,664 Divestitures — (23,900 ) — Balance at the end of the period $ 41,235 $ 41,617 $ 42,231 At December 31, 2018 , the Company has approximately $364 million of foreign net operating loss carry forwards. The majority of these net operating loss carry forwards will expire, if unused, between 2021 and 2024. Also at December 31, 2018, the Company had approximately $303 million of federal and $104 million of state net operating loss carry forwards. The federal net operating losses are generally allowed to be carried forward indefinitely, and the majority of the state net operating losses will expire, if unused, between 2033 and 2038. The tax effects of temporary differences that give rise to future income tax benefits and payables as of December 31, 2018 and 2017 were as follows (in thousands): December 31, 2018 December 31, 2017 Deferred tax assets: Partnership interest in Amneal $ 240,044 $ — Projected imputed interest on TRA 9,838 — Net operating loss carryforward 107,942 34,889 IRC Section 163(j) interest carryforward 33,789 — Capitalized costs 900 949 Accrued expenses 4,298 985 Intangible assets 1,553 122 Tax credits and other 16,030 6,366 Total deferred tax assets 414,394 43,311 Valuation allowance (41,235 ) (41,617 ) Net deferred tax assets 373,159 1,694 Deferred tax liabilities: Fixed assets — (3,287 ) Intangible assets (1,178 ) — Total deferred tax liabilities (1,178 ) (3,287 ) Net deferred tax assets (liabilities) $ 371,981 $ (1,593 ) The Company's Indian subsidiaries are primarily export-oriented and in some cases are eligible for certain limited income tax holiday benefits granted by the government of India for export activities conducted within Special Economic Zones, or SEZs, for periods of up to 15 years. Amneal’s SEZ income tax holiday benefits are currently scheduled to expire in whole or in part during the years 2028 to 2030. Indian profits ineligible for SEZ benefits are subject to corporate income tax at the rate of 34.9%. In addition, all Indian profits, including those generated within SEZs, are subject to the Minimum Alternate Tax (MAT), at the rate of 21.5%. For each of the years ended December 31, 2018 , 2017 and 2016 , the effect of the income tax holidays granted by the Indian government reduced the overall income tax provision and increased net income by approximately $2 million . The Company accounts for income tax contingencies using the benefit recognition model. The Company will recognize a benefit if a tax position is more likely than not to be sustained upon audit, based solely on the technical merits. The benefit is measured by determining the amount that is greater than 50% likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the years ended December 31, 2017 and 2016 , the Company did no t have an accrual for uncertain tax positions. The amount of unrecognized tax benefits at December 31, 2018 , was $7 million , of which $7 million would impact the Company’s effective tax rate if recognized. The Company currently does not believe that the total amount of unrecognized tax benefits will increase or decrease significantly over the next 12 months. Interest expense related to income taxes is included in (Benefit from) provision for income taxes . Net interest expense related to unrecognized tax benefits for the year ended December 31, 2018 was $0.2 million . Accrued interest expense as of December 31, 2018 was $0.6 million . Income tax penalties are included in (Benefit from) provision for income taxes . Accrued tax penalties as of December 31, 2018 were immaterial. A rollforward of unrecognized tax benefits for the years ended December 31, 2018 , 2017 and 2016 is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Unrecognized tax benefits at the beginning of the period $ — $ — $ — Gross change for current period positions 182 — — Gross change for prior period positions 2,346 — — Gross change due to Combination 5,208 — — Decrease due to expiration of statutes of limitations (530 ) — — Decrease due to settlements and payments — — — Unrecognized tax benefits at the end of the period $ 7,206 $ — $ — The Company and its subsidiaries file income tax returns in the U.S. federal, and various state, local and foreign jurisdictions. The Company is not currently under income tax audit in any jurisdiction, and it will file its first income tax returns for the period ended December 31, 2018. The Amneal partnership was audited for the tax year ended December 31, 2015 without any adjustments to taxable income. Income tax returns are generally subject to examination for a period of 3 years in the U.S. The statute of limitations for the 2016 and 2017 tax years will, therefore, expire no earlier than 2020. However, any adjustments to the 2016 or 2017 tax years would be pre-transaction when the Company had no ownership interest in Amneal. Under the partnership income tax regulations and audit guidelines, the Company is not responsible for any hypothetical pre-transaction income tax liabilities which pass through to the owners as of the year of any potential income tax adjustment. The IRS statute of limitations is open for the 2015, 2016 and 2017 tax years for the Company’s Impax subsidiary. If there were adjustments to the attributes of Impax, they could impact the carryforward losses at the Company, which is the successor in interest to Impax. Neither the Company nor any of its other affiliates is currently under audit for state income tax. In India, income tax returns for fiscal years ending March 31, 2016 through March 31, 2018 are currently being reviewed by tax authorities as part of the normal procedures and Amneal is not expecting any material adjustments. There are no other income tax returns in the process of examination, administrative appeal, or litigation. Income tax returns are generally subject to examination for a period of 3 years, 5 years, and 2 years after the tax year in India, Switzerland, and United Kingdom, respectively. Applicable foreign taxes (including withholding taxes) have not been provided on the approximately $56 million of undistributed earnings of foreign subsidiaries as at December 31, 2018 . These earnings have been and currently are considered to be indefinitely reinvested. Quantification of additional taxes that may be payable on distribution is not practicable. The Company continuously monitors government proposals to make changes to tax laws, including comprehensive tax reform in the United States and proposed legislation in certain foreign jurisdictions resulting from the adoption of the Organization for Economic Cooperation and Development policies. For the year ended December 31, 2018, the Company recorded taxes related to global intangible low-taxed income ("GILTI") of $0.4 million . The Company made an accounting policy election to treat GILTI as a current-period expense at the partnership level. On December 22, 2017, the Tax Cuts and Jobs Act was enacted in the United States, which significantly reforms U.S. tax legislation. In December 2017, the SEC staff issued Staff Accounting Bulletin ("SAB") 118, which provides a measurement period that should not extend beyond one year from the enactment date for companies to complete the accounting for the effects of the Tax Cuts and Jobs Act ("TCJA"). In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the TCJA for which the accounting under Accounting Standards Codification Topic 740, "Income Taxes" ("ASC 740") is complete. To the extent that a company’s accounting for TCJA-related income tax effects is incomplete, but the company is able to determine a reasonable estimate, it must record a provisional estimate in its financial statements. If a company cannot determine a provisional estimate to be included in its financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the TCJA. The Company has completed its analysis of the TCJA’s income tax effects. In total, the Company recorded a non-cash charge of $0.2 million to income tax expense for TCJA-related impacts, comprised of provisional estimates of $0.1 million recorded in the first quarter of 2018 and an additional $0.1 million charge when the Company's analysis was completed in the fourth quarter of 2018. In accordance with SAB 118, the TCJA-related income tax effects that were initially reported as provisional estimates were refined as additional analysis was performed. If legislative changes are enacted in other countries, any of these proposals may include increasing or decreasing existing statutory tax rates. A change in statutory tax rates in any country would result in the revaluation of Amneal’s deferred tax assets and liabilities related to that particular jurisdiction in the period in which the new tax law is enacted. During 2018, the state of New Jersey enacted comprehensive budget legislation that included various changes to the state's tax laws. This legislation did not have a material effect on the Company’s income tax provision for the fourth quarter or the full year.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings per Share	Earnings per Share Basic earnings per share of Class A Common Stock and Class B-1 Common Stock is computed by dividing net loss attributable to Amneal Pharmaceuticals, Inc. by the weighted-average number of shares of Class A Common Stock and Class B-1 Common Stock outstanding during the period. Diluted earnings per share of Class A Common Stock and Class B-1 Common Stock is computed by dividing net loss attributable to Amneal Pharmaceuticals, Inc. by the weighted-average number of shares of Class A Common Stock and Class B-1 Common Stock outstanding during the period, adjusted to give effect to potentially dilutive securities. The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings per share of Class A Common Stock and Class B-1 Common Stock (in thousands, except per share amounts): Years Ended December 31, 2018 2017 2016 Numerator: Net loss attributable to Amneal Pharmaceuticals, Inc. $ (20,920 ) $ — $ — Denominator: Weighted-average shares of Class A Common Stock and Class B-1 Common Stock outstanding-basic and diluted 127,252 Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders: Class A and Class B-1 basic and diluted $(0.16) The allocation of net loss to the holders of shares of Class A Common Stock and Class B-1 Common Stock began following the closing of the Combination on May 4, 2018. Shares of the Company's Class B Common Stock do not share in the earnings or losses of the Company and, therefore, are not participating securities. Therefore, basic and diluted earnings per share of Class B Common Stock under the two-class method has not been presented. The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A Common Stock and Class B-1 Common Stock (in thousands). Years Ended December 31, 2018 2017 2016 Stock options (1) 5,815 — — Restricted stock units (1) 1,331 — — Shares of Class B Common Stock (2) 171,261 — — (1) Excluded from the computation of diluted earnings per share of Class A Common Stock and Class B-1 Common Stock because the effect of their inclusion would have been anti-dilutive since there was a net loss attributable to the Company for the year ended December 31, 2018 . (2) Shares of Class B Common Stock are considered potentially dilutive shares of Class A Common Stock and Class B-1 Common Stock. Shares of Class B Common Stock have been excluded from the computations of diluted earnings per share of Class A Common Stock and Class B-1 Common Stock because the effect of their inclusion would have been anti-dilutive under the if-converted method.

Trade Accounts Receivable, Net

Trade Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Trade Accounts Receivable, Net	Trade Accounts Receivable, Net Trade accounts receivable, net is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Gross accounts receivable $ 1,349,588 $ 827,302 Allowance for doubtful accounts (2,340 ) (1,824 ) Contract charge-backs and sales volume allowances (829,596 ) (453,703 ) Cash discount allowances (36,157 ) (20,408 ) Subtotal (868,093 ) (475,935 ) Trade accounts receivable, net $ 481,495 $ 351,367 Receivables from customers representing 10% or more of the Company’s gross trade accounts receivable reflected three customers at December 31, 2018 , equal to 30% , 28% , and 24% , respectively. Receivables from customers representing 10% or more of the Company’s gross trade accounts receivable reflected three customers at December 31, 2017 , equal to 36% , 27% , and 19% , respectively.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories, net of reserves, are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Raw materials $ 181,654 $ 140,051 Work in process 54,152 38,146 Finished goods 221,413 105,841 Total inventories $ 457,219 $ 284,038

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Deposits and advances $ 2,142 $ 1,851 Prepaid insurance 6,094 3,154 Prepaid regulatory fees 4,924 5,926 Levothyroxine transition contract asset (1) 36,393 — Income tax receivable 29,625 — Other current receivables 16,979 15,150 Other prepaid assets 32,164 16,315 Total prepaid expenses and other current assets $ 128,321 $ 42,396 (1) For further details on the Levothyroxine transition contract asset, refer to Note 5. Alliance and Collaboration .

Property, Plant, and Equipment,

Property, Plant, and Equipment, Net	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment, Net	Property, Plant, and Equipment, Net Property, plant, and equipment, net is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Land $ 1,572 $ 5,275 Buildings 233,185 227,864 Leasehold improvements 98,399 70,354 Machinery and equipment 334,351 260,637 Furniture and fixtures 10,779 18,415 Vehicles 1,506 1,517 Computer equipment 33,019 26,831 Construction-in-progress 40,771 32,235 Total property, plant, and equipment 753,582 643,128 Less: Accumulated depreciation (209,436 ) (156,370 ) Property, plant, and equipment, net $ 544,146 $ 486,758 Depreciation recognized by the Company is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Depreciation $ 64,417 $ 41,962 $ 29,314 On December 21, 2018, the Company sold real estate and equipment in Hayward, California, for cash consideration, net of costs to sell, of $25 million . The Company recognized a gain on the sale of $0.4 million , which is included in Other income (expense).

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The changes in goodwill for the years ended December 31, 2018 and 2017 were as follows (in thousands): December 31, 2018 December 31, 2017 Balance, beginning of period $ 26,444 $ 28,441 Goodwill acquired during the period 401,488 — Goodwill divested during the period — (3,895 ) Currency translation (1,706 ) 1,898 Balance, end of period $ 426,226 $ 26,444 As of December 31, 2018 , $360 million and $66 million of goodwill was allocated to the Specialty and Generics segments, respectively. As of December 31, 2017 , all goodwill was allocated to the Generics segment. For the year ended December 31, 2018 goodwill acquired was associated with the Impax and Gemini acquisitions. Intangible assets at December 31, 2018 and 2017 is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Weighted-Average Amortization Period (in years) Cost Accumulated Amortization Net Cost Accumulated Amortization Net Amortizing intangible assets: Product rights 12.4 $ 1,282,011 $ (88,081 ) $ 1,193,930 $ 49,700 $ (17,210 ) $ 32,490 Customer relationships 14.4 7,005 (1,955 ) 5,050 7,421 (1,072 ) 6,349 Other intangible assets 12.5 $ 5,620 $ (1,561 ) $ 4,059 $ 5,775 $ (1,165 ) $ 4,610 Total $ 1,294,636 $ (91,597 ) $ 1,203,039 $ 62,896 $ (19,447 ) $ 43,449 In-process research and development 451,930 — 451,930 1,150 — 1,150 Total intangible assets $ 1,746,566 $ (91,597 ) $ 1,654,969 $ 64,046 $ (19,447 ) $ 44,599 For the year ended December 31, 2018 , the Company recognized a total of $48 million of intangible asset impairment charges, of which $9 million was recognized in cost of goods sold and $39 million was recognized in in-process research and development. The impairment charge recognized in costs of goods sold was related to products in the Generics segment and almost entirely related to one product. The impairment charges were primarily the result of a loss of a customer for a marketed product during the third quarter of 2018, resulting in significantly lower expected future cash flows. The in-process research and development impairment charges were related to the Generics segment and related primarily to two products. The impairment charges were primarily the result of a loss of forecasted market share of the two products during the fourth quarter of 2018. Amortization expense related to intangible assets recognized is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Amortization $ 72,986 $ 3,974 $ 3,702 The following table presents future amortization expense for the next five years and thereafter, excluding $452 million of IPR&D intangible assets (in thousands). Future Amortization 2019 $ 123,497 2020 130,154 2021 146,843 2022 149,053 2023 127,249 Thereafter 526,243 Total $ 1,203,039

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts Payable and Accrued Expenses	Accounts Payable and Accrued Expenses Accounts payable and accrued expenses are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Accounts payable $ 114,846 $ 70,013 Accrued returns allowance 154,503 45,175 Accrued compensation 77,066 23,954 Accrued Medicaid and commercial rebates 74,202 12,911 Accrued royalties 23,639 2,970 Estimated Teva and Allergan chargebacks and rebates (1) 13,277 — Medicaid reimbursement accrual 15,000 15,000 Accrued professional fees 4,555 938 Accrued other 37,352 23,818 Total accounts payable and accrued expenses $ 514,440 $ 194,779 (1) In connection with Impax's August 2016 acquisition of certain assets from Teva Pharmaceuticals USA, Inc. ("Teva") and Allergan plc ("Allergan"), Impax agreed to manage the payment process for certain commercial chargebacks and rebates on behalf of Teva and Allergan related to products each of Teva and Allergan sold into the channel prior to Impax's acquisition of the products. On August 18, 2016, Impax received a payment totaling $42 million from Teva and Allergan, which represented their combined estimate of the amount of commercial chargebacks and rebates to be paid by Impax on their behalf to wholesalers who purchased products from Teva and Allergan prior to the closing. Pursuant to the agreed upon transition services, Teva and Allergan are obligated to reimburse Impax for additional payments related to chargebacks and rebates for products they sold into the channel prior to the closing and made on their behalf in excess of the $42 million . If the total payments made by Impax on behalf of Teva and Allergan are less than $42 million , Impax is obligated to refund the difference to Teva and/or Allergan. As of December 31, 2018 , $13 million remained in accounts payable and accrued expenses.

Debt

Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt	Debt The following is a summary of the Company's total indebtedness (in thousands): December 31, 2018 December 31, 2017 Senior Secured Credit Facility – Term Loan due May 2025 $ 2,685,876 $ — Senior Credit Facility – Term Loan — 1,378,160 Senior Credit Facility – Revolver — 75,000 Other 624 — Total debt 2,686,500 1,453,160 Less: debt issuance costs (34,453 ) (8,715) Total debt, net of debt issuance costs 2,652,047 1,444,445 Less: current portion of long-term debt (21,449) (89,171) Total long-term debt, net $ 2,630,598 $ 1,355,274 Senior Secured Credit Facility On May 4, 2018 the Company entered into a senior credit agreement that provided a term loan ("Term Loan") with a principal amount of $2.7 billion and an asset backed credit facility ("ABL") under which loans and letters of credit up to a principal amount of $500 million are available (principal amount of up to $25 million is available for letters of credit) (collectively, the "Senior Secured Credit Facilities"). The Term Loan is repayable in equal quarterly installments at a rate of 1.00% of the original principal amount annually, with the balance payable at maturity on May 4, 2025. The Term Loan bears a variable annual interest rate, which is one-month LIBOR plus 3.5% at December 31, 2018 . The ABL bears an annual interest rate of one-month LIBOR plus 1.5% at December 31, 2018 and matures on May 4, 2023. The annual interest rate for the ABL may be reduced or increased by 0.25% based on step-downs and step-ups determined by the average historical excess availability. At December 31, 2018 , the Company had no outstanding borrowings under the ABL. The proceeds from the Term Loan were used to finance, in part, the cost of the Combination and to pay off Amneal’s debt and substantially all of Impax’s debt at the close of the Combination. In connection with the refinancing of the Amneal and Impax debt, the Company recorded a loss on extinguishment of debt of $20 million for the year ended December 31, 2018 . The proceeds of any loans made under the Senior Secured Credit Facility can be used for capital expenditures, acquisitions, working capital needs and other general purposes, subject to covenants as described below. The Company pays a commitment fee based on the average daily unused amount of the ABL at a rate based on average historical excess availability, between 0.25% and 0.375% per annum. At December 31, 2018 , the ABL commitment fee rate is 0.375% per annum. The Company incurred costs associated with the Term Loan of $38 million and the ABL of $5 million , which have been capitalized and are being are amortized over the life of the applicable debt agreement to interest expense. The Term Loan has been recorded in the balance sheet net of issuance costs. Costs associated with the ABL have been recorded in other assets because there were no borrowings outstanding on the effective date of the ABL. For the years ended December 31, 2018 , 2017 and 2016 , amortization of deferred financing costs related to the Term Loan, ABL and historical Amneal debt was $6 million , $5 million and $3 million , respectively. The Senior Secured Credit Facilities contain a number of covenants that, among other things, create liens on Amneal's and its subsidiaries' assets. The Senior Secured Credit Facilities contain certain negative covenants that, among other things and subject to certain exceptions, restrict Amneal’s and its subsidiaries' ability to incur additional debt or guarantees, grant liens, make loans, acquisitions or other investments, dispose of assets, merge, dissolve, liquidate or consolidate, pay dividends or other payments on capital stock, make optional payments or modify certain debt instruments, modify certain organizational documents, enter into arrangements that restrict the ability to pay dividends or grant liens, or enter into or consummate transactions with affiliates. The ABL Facility also includes a financial covenant whereby Amneal must maintain a minimum fixed charge coverage ratio if certain borrowing conditions are met. The Senior Secured Credit Facilities contain customary events of default, subject to certain exceptions. Upon the occurrence of certain events of default, the obligations under the Senior Secured Credit Facilities may be accelerated and the commitments may be terminated. At December 31, 2018 , Amneal was in compliance with all covenants. The Company’s Senior Secured Credit Facility requires payments of $27 million per year for the next five years and the balance thereafter. Other Debt On June 4, 2018, the Company completed a tender offer to repurchase all of Impax's 2.00% senior notes due 2022. Pursuant to the tender offer, $599 million aggregate principal amount of the senior notes was repurchased. On April 4, 2017, Amneal entered into Amendment No. 6 of its historical Senior Credit Facility. As a result of Amendment No. 6, Amneal recorded a loss on extinguishment of debt of $3 million due to the write-off of unamortized debt issuance costs. In addition, Amneal capitalized approximately $3 million of debt issuance costs. In May 2016, Amneal entered into Amendment No. 5 of its historical Senior Credit Facility. As a result of Amendment No. 5, Amneal capitalized approximately $7 million of debt issuance costs.

Fair Value Measurements of Fina

Fair Value Measurements of Financial Instruments	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements of Financial Instruments	Fair Value Measurements of Financial Instruments Fair value is the exit price that would be received to sell an asset or paid to transfer a liability. Fair value is a market-based measurement that should be determined using assumptions that market participants would use in pricing an asset or liability. Valuation techniques used to measure fair value should maximize the use of observable inputs and minimize the use of unobservable inputs. To measure fair value, the Company uses the following fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable: Level 1 – Quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data by correlation or other means. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Value is determined using pricing models, discounted cash flow methodologies, or similar techniques and also includes instruments for which the determination of fair value requires significant judgment or estimation. Assets and Liabilities Measured at Fair Value on a Recurring Basis The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level of classification for each reporting period. The following table sets forth the Company’s financial assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2018 (in thousands) (there were no material assets or liabilities that were measured at fair value on a recurring basis as of December 31, 2017 ): Fair Value Measurement Based on Total Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Deferred Compensation Plan asset (1) $ 40,101 $ — $ 40,101 $ — Liabilities Deferred Compensation Plan liabilities (1) $ 27,978 $ — $ 27,978 $ — (1) The deferred compensation plan liabilities are non-current liabilities recorded at the value of the amount owed to the plan participants, with changes in value recognized as compensation expense. The calculation of the deferred compensation plan obligation is derived from observable market data by reference to hypothetical investments selected by the participants and is included in other long-term liabilities. The Company invests participant contributions in corporate-owned life insurance policies, for which the cash surrender value is included in other non-current assets. There were no transfers between levels in the fair value hierarchy during the year ended December 31, 2018 . Assets and Liabilities Not Measured at Fair Value on a Recurring Basis The carrying amounts of cash, accounts receivable and accounts payable approximate their fair values due to the short-term maturity of these instruments. The Company’s Term Loan falls into the Level 2 category within the fair value level hierarchy. The fair value was determined using market data for valuation. The fair value of the Term Loan at December 31, 2018 was approximately $2.5 billion . As of December 31, 2017 , Amneal's prior term loan (which was subsequently paid off at the closing of the Combination with the proceeds of the Term Loan) had a fair value of approximately $1.4 billion , which was based upon market data (Level 2). Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis There were no non-recurring fair value measurements during the years ended December 31, 2018 and 2017 .

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Contractual Obligations The Company leases buildings and other tangible property. Rent expense under these leases was $18 million , $17 million and $14 million for the years ended December 31, 2018 , 2017 and 2016 , respectively. The table below reflects the future minimum lease payments, including reasonably assured renewals, due under these non-cancelable leases as of December 31, 2018 (in thousands): Operating Leases 2019 $ 25,885 2020 12,071 2021 11,105 2022 10,329 2023 10,043 Thereafter 28,128 Total $ 97,561 Commitments Commercial Manufacturing, Collaboration, License, and Distribution Agreements The Company continues to seek to enhance its product line and develop a balanced portfolio of differentiated products through product acquisitions and in-licensing. Accordingly, the Company, in certain instances, may be contractually obligated to make potential future development, regulatory, and commercial milestone, royalty and/or profit sharing payments in conjunction with collaborative agreements or acquisitions that the Company has entered into with third parties. The Company has also licensed certain technologies or intellectual property from various third parties. The Company is generally required to make upfront payments as well as other payments upon successful completion of regulatory or sales milestones. The agreements generally permit the Company to terminate the agreement with no significant continuing obligation. The Company could be required to make significant payments pursuant to these arrangements. These payments are contingent upon the occurrence of certain future events and, given the nature of these events, it is unclear when, if ever, the Company may be required to pay such amounts. Further, the timing of any future payment is not reasonably estimable. Contingencies Legal Proceedings The Company's legal proceedings are complex, constantly evolving and subject to uncertainty. As such, the Company cannot predict the outcome or impact of the legal proceedings set forth below. And the Company is subject to legal proceedings that are not set forth below. While the Company believes it has valid claims and/or defenses to the matters described below, the nature of litigation is unpredictable and the outcome of the following proceedings could include damages, fines, penalties and injunctive or administrative remedies. For any proceedings where losses are probable and reasonably capable of estimation, the Company accrues for a potential loss. While these accruals have been deemed reasonable by the Company’s management, the assessment process relies heavily on estimates and assumptions that may ultimately prove inaccurate or incomplete. Additionally, unforeseen circumstances or events may lead the Company to subsequently change its estimates and assumptions. Unless otherwise indicated below, the Company is at this time unable to estimate the possible loss, if any, associated with such litigation. The Company currently intends to vigorously prosecute and/or defend these proceedings as appropriate. From time to time, however, the Company may settle or otherwise resolve these matters on terms and conditions that it believes to be in its best interest. Resolution of any or all claims, legal proceedings or investigations could have a material adverse effect on the Company's results of operations and/or cash flow in any given accounting period, or on the Company's overall financial condition. Additionally, the Company manufactures and derives a portion of its revenue from the sale of pharmaceutical products in the opioid class of drugs, and may therefore face claims arising from the regulation and/or consumption of such products. Although the outcome and costs of the asserted and unasserted claims is difficult to predict, based on the information presently known to management, the Company does not currently expect the ultimate liability, if any, for such matters to have a material adverse effect on its business, financial condition, results of operations, or cash flows. Medicaid Reimbursement Accrual The Company is required to provide pricing information to state agencies that administer federal Medicaid programs. Certain state agencies have alleged that manufacturers have reported improper pricing information, which allegedly caused them to overpay reimbursement costs. Reserves are periodically established by the Company for any potential claims or settlements of overpayment. Although the Company intends to vigorously defend against any such claims, it had a reserve of $15 million at both December 31, 2018 and December 31, 2017 . The ultimate settlement of any potential liability for such claims may be higher or lower than estimated. Patent Litigation There is substantial litigation in the pharmaceutical, biological, and biotechnology industries with respect to the manufacture, use, and sale of new products which are the subject of conflicting patent and intellectual property claims. One or more patents often cover the brand name products for which the Company is developing generic versions and the Company typically has patent rights covering the Company’s branded products. Under federal law, when a drug developer files an Abbreviated New Drug Application ("ANDA") for a generic drug seeking approval before expiration of a patent which has been listed with the FDA as covering the brand name product, the developer must certify its product will not infringe the listed patent(s) and/or the listed patent is invalid or unenforceable (commonly referred to as a "Paragraph IV" certification). Notices of such certification must be provided to the patent holder, who may file a suit for patent infringement within 45 days of the patent holder’s receipt of such notice. If the patent holder files suit within the 45-day period, the FDA can review and tentatively approve the ANDA, but generally is prevented from granting final marketing approval of the product until a final judgment in the action has been rendered in favor of the generic drug developer, or 30 months from the date the notice was received, whichever is sooner. The Company’s Generic segment is typically subject to patent infringement litigation brought by branded pharmaceutical manufacturers in connection with the Company’s Paragraph IV certifications seeking an order delaying the approval of the Company’s ANDA until expiration of the patent(s) at issue in the litigation. Likewise, the Company’s Specialty segment is currently involved in patent infringement litigation against generic drug manufacturers that have filed Paragraph IV certifications to market their generic drugs prior to expiration of the Company’s patents at issue in the litigation. The uncertainties inherent in patent litigation make the outcome of such litigation difficult to predict. For the Company’s Generics segment, the potential consequences in the event of an unfavorable outcome in such litigation include delaying launch of its generic products until patent expiration. If the Company were to launch its generic product prior to successful resolution of a patent litigation, the Company could be liable for potential damages measured by the profits lost by the branded product manufacturer rather than the profits earned by the Company if it is found to infringe a valid, enforceable patent, or enhanced treble damages in cases of willful infringement. For the Company’s Specialty segment, an unfavorable outcome may significantly accelerate generic competition ahead of expiration of the patents covering the Company’s branded products. All such litigation typically involves significant expense. The Company is generally responsible for all of the patent litigation fees and costs associated with current and future products not covered by its alliance and collaboration agreements. The Company has agreed to share legal expenses with respect to third-party and Company products under the terms of certain of the alliance and collaboration agreements. The Company records the costs of patent litigation as expense in the period when incurred for products it has developed, as well as for products which are the subject of an alliance or collaboration agreement with a third-party. Patent Defense Matters Otsuka Pharmaceutical Co. Ltd. v. Amneal Pharmaceuticals LLC, et. al. (Aripiprazole) In March 2015, Otsuka Pharmaceutical Co. Ltd. filed suit against Amneal in the U.S. District Court for the District of New Jersey alleging patent infringement based on the filing of Amneal’s ANDA for a generic alternative to Otsuka’s Abilify ® tablet product. In 2016, the District Court granted Amneal’s motion to dismiss several of the patents in suit. The Court of Appeals for the Federal Circuit affirmed the dismissal with respect to one such patent and Otsuka did not appeal the District Court’s decision with respect to the other patents. At this time one patent remains in the suit and the District Court has not yet set a trial date with respect to that patent. Amneal, like numerous other generic manufacturers, has launched its generic version of Otsuka’s Abilify ® "at-risk," prior to trial on the remaining patent-in-suit, and continues to sell the product. Patent Infringement Matters Impax Laboratories, LLC. v. Sandoz Inc. ( Rytary ® ) On March 31, 2017, Impax filed suit against Sandoz Inc. in the United States District Court for the District of New Jersey, alleging infringement of U.S. Patent Nos. 7,094,427; 8,377,474; 8,454,998; 8,557,283; 9,089,607; 9,089,608; 9,463,246; and 9,533,046, based on the filing of Sandoz’s ANDA relating to carbidopa and levodopa extended release capsules, generic to Rytary ® . Sandoz answered the complaint on February 28, 2018. The parties reached a settlement agreement on or about December 12, 2018, and the case has been dismissed. Impax Laboratories, LLC. v. Zydus Pharmaceuticals USA, Inc. and Cadila Healthcare Ltd. (Rytary ® ) On December 21, 2017, Impax filed suit against Zydus Pharmaceuticals USA, Inc. and Cadila Healthcare Ltd. (collectively, "Zydus") in the United States District Court for the District of New Jersey, alleging infringement of U.S. Patent No. 9,089,608, based on the filing of Zydus’s ANDA relating to carbidopa and levodopa extended release capsules, generic to Rytary ® . Zydus answered the complaint on April 27, 2018, asserting counterclaims of non-infringement and invalidity of U.S. Pat. Nos. 7,094,427; 8,377,474; 8,454,998; 8,557,283; and 9,089,607. Impax answered Zydus’s counterclaims on June 1, 2018. A case schedule has been set with trial anticipated in February 2020. Other Litigation Related to the Company’s Business Opana ER® FTC Antitrust Suit On February 25, 2014, Impax received a Civil Investigative Demand (“CID”) from the Federal Trade Commission (“FTC”) concerning its investigation into the drug Opana® ER and its generic equivalents. On March 30, 2016, the FTC filed a complaint against Impax, Endo Pharmaceuticals Inc. ("Endo"), and others in the United States District Court for the Eastern District of Pennsylvania, alleging that Impax and Endo violated antitrust laws when they entered into a June 2010 co-promotion and development agreement and a June 2010 settlement agreement that resolved patent litigation in connection with the submission of Impax’s ANDA for generic original Opana® ER. In July 2016, the defendants filed a motion to dismiss the complaint, and a motion to sever the claims regarding Opana® ER from claims with respect to a separate settlement agreement that was challenged by the FTC. On October 20, 2016, the Court granted the motion to sever, formally terminating the suit against Impax, with an order that the FTC re-file no later than November 3, 2016, and dismissed the motion to dismiss as moot. On October 25, 2016, the FTC filed a notice of voluntary dismissal. On January 19, 2017, the FTC filed a Part 3 Administrative complaint against Impax with similar allegations regarding Impax’s June 2010 settlement agreement with Endo that resolved patent litigation in connection with the submission of Impax’s ANDA for generic original Opana® ER. Impax filed its answer to the Administrative Complaint on February 7, 2017. Trial concluded on November 15, 2017. On May 11, 2018, the Administrative Law Judge ruled in favor of Impax and dismissed the case in its entirety. The government has appealed this ruling to the five Federal Trade Commissioners, who are reviewing the case de novo. Briefing on the appeal concluded on August 24, 2018. Oral arguments were heard on October 11, 2018. A decision had been expected within 100 days , but on December 28, 2018, the FTC fully stayed all consideration of the matter in light of a lapse in appropriations due to the government shutdown. Opana ER® Antitrust Litigation From June 2014 to April 2015, 14 complaints styled as class actions on behalf of direct purchasers and indirect purchasers (also known as end-payors) and several separate individual complaints on behalf of certain direct purchasers (the “opt-out plaintiffs”) were filed against the manufacturer of the brand drug Opana ER® and Impax. The direct purchaser plaintiffs comprise Value Drug Company; Meijer Inc. The end-payor plaintiffs comprise the Fraternal Order of Police, Miami Lodge 20, Insurance Trust Fund; Wisconsin Masons’ Health Care Fund; Massachusetts Bricklayers; Pennsylvania Employees Benefit Trust Fund; International Union of Operating Engineers, Local 138 Welfare Fund; Louisiana Health Service & Indemnity Company d/b/a Blue Cross and Blue Shield of Louisiana; Kim Mahaffay; and Plumbers & Pipefitters Local 178 Health & Welfare Trust Fund. The opt-out plaintiffs comprise Walgreen Co.; The Kroger Co.; Safeway, Inc.; HEB Grocery Company L.P.; Albertson’s LLC; Rite Aid Corporation; Rite Aid Hdqtrs. Corp.; and CVS Pharmacy, Inc. On December 12, 2014, the United States Judicial Panel on Multidistrict Litigation (the "JPML") ordered the pending class actions transferred to the Northern District of Illinois for coordinated pretrial proceedings, as In Re Opana ER Antitrust Litigation (MDL No. 2580). (Actions subsequently filed in other jurisdictions also were transferred by the JPML to the Northern District of Illinois to be coordinated or consolidated with the coordinated proceedings, and the District Court likewise has consolidated the opt-out plaintiffs’ actions with the direct purchaser class actions for pretrial purposes.) In each case, the complaints allege that Endo engaged in an anticompetitive scheme by, among other things, entering into an anticompetitive settlement agreement with Impax to delay generic competition of Opana ER® and in violation of state and federal antitrust laws. Plaintiffs seek, among other things, unspecified monetary damages and equitable relief, including disgorgement and restitution. Discovery, including expert discovery, is ongoing. No trial date has been scheduled. The Company believes it has substantial meritorious defenses to the claims asserted with respect to the litigation related to its settlements. However, any adverse outcome could negatively affect the Company and could have a material adverse effect on the Company's results of operations, cash flows and/or overall financial condition. Sergeants Benevolent Association Health & Welfare Fund v. Actavis, PLC, et. al. In August 2015, a complaint styled as a class action was filed against Forest Laboratories (a subsidiary of Actavis plc) and numerous generic drug manufacturers, including Amneal, in the United States District Court for the Southern District of New York involving patent litigation settlement agreements between Forest Laboratories and the generic drug manufacturers concerning generic versions of Forest’s Namenda IR product. The complaint (as amended on February 12, 2016) asserts federal and state antitrust claims on behalf of indirect purchasers, who allege in relevant part that during the class period they indirectly purchased Namenda® IR or its generic equivalents in various states at higher prices than they would have absent the defendants’ allegedly unlawful anticompetitive conduct. Plaintiffs seek, among other things, unspecified monetary damages and equitable relief, including disgorgement and restitution. On September 13, 2016, the Court stayed the indirect purchaser plaintiffs’ claims pending factual development or resolution of claims brought in a separate, related complaint by direct purchasers (in which the Company is not a defendant). On September 10, 2018, the Court lifted the stay, referred the case to the assigned Magistrate Judge for supervision of supplemental, non-duplicative discovery in advance of mediation to be scheduled in 2019. The parties thereafter participated in supplemental discovery, as well as supplemental motion-to-dismiss briefing. On December 26, 2018, the Court granted in part and denied in part motions to dismiss the indirect purchaser plaintiffs’ claims. On January 7, 2019, Amneal, its relevant co-defendants, and the indirect purchaser plaintiffs informed the Magistrate Judge that they had agreed to mediation, which is presently scheduled to occur in April 2019. Attorney General of the State of Connecticut Interrogatories and Subpoena Duces Tecum On July 14, 2014, Impax received a subpoena and interrogatories (the "Subpoena") from the State of Connecticut Attorney General ("Connecticut AG") concerning its investigation into sales of Impax's generic product, digoxin. According to the Connecticut AG, the investigation is to determine whether anyone engaged in a contract, combination or conspiracy in restraint of trade or commerce which has the effect of (i) fixing, controlling or maintaining prices or (ii) allocating or dividing customers or territories relating to the sale of digoxin in violation of Connecticut state antitrust law. The Company has produced documents and information in response to the Subpoena. To the knowledge of the Company, no proceedings by the Connecticut AG have been initiated against the Company at this time. However, no assurance can be given as to the timing or outcome of this investigation. United States Department of Justice Investigations On November 6, 2014, Impax disclosed that one of its sales representatives received a grand jury subpoena from the Antitrust Division of the United States Justice Department (the "Justice Department"). In connection with this same investigation, on March 13, 2015, Impax received a grand jury subpoena from the Justice Department requesting the production of information and documents regarding the sales, marketing, and pricing of certain generic prescription medications. In particular, the Justice Department’s investigation currently focuses on four generic medications: digoxin tablets, terbutaline sulfate tablets, prilocaine/lidocaine cream, and calcipotriene topical solution. The Company has been cooperating and intends to continue cooperating with the investigation. However, no assurance can be given as to the timing or outcome of the investigation. On April 30, 2018, Impax received a CID from the Civil Division of the Justice Department (the "Civil Division"). The CID requests the production of information and documents regarding the pricing and sale of Impax’s pharmaceuticals and Impax’s interactions with other generic pharmaceutical manufacturers. According to the CID, the investigation concerns allegations that generic pharmaceutical manufacturers, including Impax, engaged in market allocation and price-fixing agreements, paid illegal remuneration, and caused false claims to be submitted to the Federal government. The Company has been cooperating and intends to continue cooperating with the Civil Division’s investigation. However, no assurance can be given as to the timing or outcome of the investigation. Texas State Attorney General Civil Investigative Demand On May 27, 2014, a CID was served on Amneal by the Office of the Attorney General for the state of Texas (the "Texas AG") relating to products distributed by Amneal under a specific Amneal labeler code. Shortly thereafter, Amneal received a second CID with respect to the same products sold by Interpharm Holding, Inc. ("Interpharm"), the assets of which had been acquired by Amneal in June 2008. Amneal completed its production of the direct and indirect sales transaction data in connection with the products at issue and provided this information to the Texas AG in November 2015. In May 2016, the Texas AG delivered two settlement demands to Amneal in connection with alleged overpayments made by the State of Texas for such products under its Medicaid programs. For the Amneal and Interpharm products at issue, the Texas AG’s initial demand was for an aggregate total of $36 million based on $16.2 million in alleged overpayments. After analyzing the Texas AG’s demand, Amneal raised certain questions regarding the methodology used in the Texas AG’s overpayment calculations, including the fact that the calculations treated all pharmacy claims after 2012 for the products at issue as claims for over-the-counter ("OTC") drugs, even though the products were prescription pharmaceuticals. This had the effect of increasing the alleged overpayment because the dispensing fee for OTC drugs was lower than that for prescription drugs. Therefore, the Texas AG’s calculations were derived by subtracting a lower (and incorrect) OTC dispensing fee from the higher (and correct) prescription dispensing fee. The Texas AG later acknowledged this discrepancy and is in the process of re-calculating the alleged overpayment. In re Generic Pharmaceuticals Pricing Antitrust Litigation Between March 2016 and January 2019, numerous complaints styled as antitrust class actions on behalf of direct purchasers and indirect purchasers (or end-payors) and several separate individual complaints on behalf of certain direct and indirect purchasers (the “opt-out plaintiffs”) have been filed against manufacturers of generic digoxin, lidocaine/prilocaine, glyburide-metformin, and metronidazole, including Impax. The end-payor plaintiffs comprise Plaintiff International Union of Operating Engineers Local 30 Benefits Fund; Tulsa Firefighters Health and Welfare Trust; NECA-IBEW Welfare Trust Fund; Pipe Trade Services MN; Edward Carpinelli; Fraternal Order of Police, Miami Lodge 20, Insurance Trust Fund; Nina Diamond; UFCW Local 1500 Welfare Fund; Minnesota Laborers Health and Welfare Fund; The City of Providence, Rhode Island; Philadelphia Federation of Teachers Health and Welfare Fund; United Food & Commercial Workers and Employers Arizona Health and Welfare Trust; Ottis McCrary; Plumbers & Pipefitters Local 33 Health and Welfare Fund; Plumbers & Pipefitters Local 178 Health and Welfare Trust Fund; Unite Here Health; Valerie Velardi; and Louisiana Health Service Indemnity Company. The direct purchaser plaintiffs comprise KPH Healthcare Services, Inc. a/k/a Kinney Drugs, Inc.; Rochester Drug Co-Operative, Inc.; César Castillo, Inc.; Ahold USA, Inc.; and FWK Holdings, L.L.C. The opt-out plaintiffs comprise The Kroger Co.; Albertsons Companies, LLC; H.E. Butt Grocery Company L.P.; Humana Inc.; and United Healthcare Services, Inc. On April 6, 2017, the JPML ordered the consolidation of all civil actions involving allegations of antitrust conspiracies in the generic pharmaceutical industry regarding 18 generic drugs in the Eastern District of Pennsylvania, as In re Generic Pharmaceuticals Pricing Antitrust Litigation (MDL No. 2724). Consolidated class action complaints were filed on August 15, 2017 for each of the 18 drugs; Impax is named as a defendant in the 2 complaints respecting digoxin and lidocaine-prilocaine. Impax also is a defendant in the class action complaint filed with the MDL court on June 22, 2018 by certain direct purchasers of glyburide-metformin and metronidazole. Each of the various complaints alleges a conspiracy to fix, maintain, stabilize, and/or raise prices, rig bids, and allocate markets or customers for the particular drug products at issue. Plaintiffs seek, among other things, unspecified monetary damages and equitable relief, including disgorgement and restitution. On October 16, 2018, the Court denied Impax and its co-defendants’ motion to dismiss the digoxin complaint. On February 15, 2019, the Court granted in part and denied in part defendants’ motions to dismiss various state antitrust, consumer protection, and unjust enrichment claims brought by two classes of indirect purchasers in the digoxin action. The Court dismissed seven state law claims in the end-payor plaintiffs’ complaint and six state law claims in the indirect reseller plaintiffs’ complaint. Motions to dismiss the glyburide-metformin and metronidazole complaint, as well as 2 of the complaints filed by certain opt-out plaintiffs, were filed February 21, 2019. Document discovery otherwise is proceeding. The Company believes it has substantial meritorious defenses to the claims asserted with respect to the litigation related to its settlements. However, any adverse outcome could negatively affect the Company and could have a material adverse effect on the Company's results of operations, cash flows and/or overall financial condition. Prescription Opioid Litigation The Company and certain of its affiliates have been named as a defendant in various matters relating to the promotion and sale of prescription opioid pain relievers. The Company is aware that other individuals and states and political subdivisions are filing comparable actions against, among others, manufacturers and parties that have promoted and sold prescription opioid pain relievers, and additional suits may be filed. The complaints, asserting claims under provisions of different state law and, in one case, Federal law, generally contend that the defendants allegedly engaged in improper marketing of opioids, and seek a variety of remedies, including restitution, civil penalties, disgorgement of profits, treble damages, attorneys’ fees and injunctive relief. None of the complaints specifies the exact amount of damages at issue. The Company and its affiliates that are defendants in the various lawsuits deny all allegations asserted in these complaints and have filed or intend to file motions to dismiss where possible. Each of the opioid-related matters described below is in its early stages. The Company intends to continue to vigorously defend these cases. In light of the inherent uncertainties of civil litigation, the Company is not in a position to predict the likelihood of an unfavorable outcome or provide an estimate of the amount or range of potential loss in the event of an unfavorable outcome in any of these matters. On August 17, 2017, plaintiff Linda Hughes, as the mother of Nathan Hughes, decedent, filed a complaint in Missouri state court naming Amneal Pharmaceuticals of New York LLC, Impax, five other pharmaceutical company defendants, and three healthcare provider defendants. Plaintiff alleges that use of defendants’ opioid medications caused the death of her son, Nathan Hughes. The complaint alleges causes of action against Amneal and Impax for strict product liability, negligent product liability, violation of Missouri Merchandising Practices Act and fraudulent misrepresentation. The case was removed to federal court on September 18, 2017. It was transferred to the United States District Court for the Northern District of Ohio on February 2, 2018, and is part of the multidistrict litigation pending as In re National Prescription Opiate Litigation, MDL No. 2804 (the “MDL”). Plaintiff has filed a motion to remand the case to Missouri state court. That motion remains pending before the MDL court. All activity in the case is stayed by order of the MDL court. On March 15, 2018, plaintiff Scott Ellington, purporting to represent the State of Arkansas, more than sixty counties and a dozen cities, filed a complaint in Arkansas state court naming Gemini Laboratories, LLC and fifty-one other pharmaceutical companies as defendants. Plaintiffs allege that Gemini and the other pharmaceutical company defendants improperly marketed, sold, and distributed opioid medications and failed to adequately warn about the risks of those medications. Plaintiffs allege causes of actions against Gemini and the other pharmaceutical company defendants for negligence and nuisance and alleged violations of multiple Arkansas statutes. Plaintiffs request past damages and restitution for monies allegedly spent by the State of Arkansas and the county and city plaintiffs for “extraordinary and additional services” for responding to what plaintiffs term the “Arkansas Opioid Epidemic.” Plaintiffs also seek prospective damages to allow them to “comprehensively intervene in the Arkansas Opioid Epidemic,” punitive and treble damages as provided by law, and their costs and fees. The complaint does not include any specific damage amounts. Gemini filed a general denial and, on June 28, 2018, it joined the other pharmaceutical company defendants in moving to dismiss plaintiffs’ complaint. On January 29, 2019, the Court granted without prejudice Gemini’s motion to dismiss. On March 27, 2018, plaintiff American Resources Insurance Company, Inc. filed a complaint in the United States District Court for the Southern District of Alabama against Amneal Pharmaceuticals of New York, LLC, Amneal Pharmaceuticals, LLC, Impax, the Impax Generics Division, and thirty-five other pharmaceutical company defendants. Plaintiff seeks certification of a class of insurers that since January 1, 2010, allegedly have been wrongfully required to: (i) reimburse for prescription opioids that allegedly were promoted, sold, and distributed illegally and improperly by the pharmaceutical company defendants; and (ii) incur costs for treatment of overdoses of opioid medications, misuse of those medications, or addiction to them. The complaint seeks compensatory and punitive damages, but plaintiff’s complaint does not include any allegation of specific damage amounts. On or about May 2, 2018, the case was transferred to the MDL. All activity in the case is stayed by order of the MDL court. On May 30, 2018, plaintiff William J. Comstock filed a complaint in Washington state court against Amneal Pharmaceuticals of New York, LLC, and four other pharmaceutical company defendants. Plaintiff alleges he became addicted to opioid medications manufactured and sold by the pharmaceutical company defendants, which plaintiff contends caused him to experience opioid-induced psychosis, prolonged hospitalizations, pain, and suffering. Plaintiff asserts causes of action against Amneal and the other pharmaceutical company defendants for negligence, fraudulent misrepresentation, and violations of the Washington Consumer Protection Act. On July 12, 2018, Amneal and other defendants removed the case to the United States District Court for the Eastern District of Washington. On August 17, 2018, the case was transferred to the MDL. All activity in the case is stayed by order of the MDL court. On June 18, 2018, a Subpoena and CID issued by the Office of the Attorney General of Kentucky, Office of Consumer Protection was served on Amneal. The CID contains eleven requests for production of documents pertaining to opioid medications manufactured and/or sold by Amneal, or for which Amneal holds an Abbreviated New Drug Application. The Company is evaluating the CID and has been in communication with the Office of the Attorney General about the scope of the CID, the response to the CID, and the timing of the response. It is unknown if the Office of the Attorney General will pursue any claim or file a lawsuit against Amneal. On July 9, 2018, the Muscogee (Creek) Nation filed a First Amended Complaint in its case pending in the MDL against the Company and 55 other defendants consisting of pharmaceutical companies, wholesalers, distributors, and pharmacies. Plaintiff alleges it has been damaged by the Company and the other pharmaceutical company defendants as a result of alleged improper marketing, including off-label marketing, failure to adequately warn of the risks of opioid medications, and failure to properly monitor and control diversion of opioid medications within the Nation. The case has been designated as a bellwether motion to dismiss case for the MDL, meaning it is a test case for arguments directed at the complaints filed by Indian tribes in the MDL cases. On August 31, 2018, the Company moved to dismiss the First Amended Complaint, and also joined in separate motions to dismiss filed by different defense subgroups. Plaintiff has opposed these motions. Additionally, on September

Stockholders' Equity_ Members'

Stockholders' Equity/ Members' Deficit	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Stockholders' Equity/ Members' Deficit	Stockholders' Equity/ Members' Deficit Members' Deficit Prior to the Combination As of December 31, 2017 , Amneal had 189 million units authorized, issued, and outstanding. During 2018, the board of managers of Amneal approved a discretionary modification to the profit participation units be concurrent with the Combination that caused the vesting of all PPUs that were previously issued to certain current or former employees for service prior to the Combination. The modification entitled the holders to 6.9 million shares of Class A Common Stock with a fair value of $126 million on the date of the Combination and $33 million of cash. In July 2018, Holdings distributed the shares it received in the Redemption to settle the PPUs with no additional shares issued by the Company. Additionally, during 2018, Holdings distributed $28 million of cash bonuses to employees of Amneal for service prior to the Combination. As a result of these transactions, the Company recorded charges aggregating $187 million to acquisition, integration and transaction-related expenses during the year ended December 31, 2018 , and corresponding capital contributions of $159 million related to the vesting of the PPUs and $28 million related to the cash bonus in members' accumulated deficit. During the year ended December 31, 2018 , Amneal made distributions of $183 million to its members. Pursuant to the BCA, Amneal's units prior to the Combination were canceled and the Amneal Common Units were distributed as discussed in further detail in the paragraph below. Stockholders' Equity Subsequent to the Combination Amended Certificate of Incorporation In connection with the closing of the Combination, on May 4, 2018, the Company amended and restated its certificate of incorporation ("Charter") to, among other things, reflect the change of its name from Atlas Holdings, Inc. to Amneal Pharmaceuticals, Inc. and provide for the authorization of (i) 900 million shares of Class A Common Stock with a par value of $0.01 per share; (ii) 300 million shares of Class B Common Stock with a par value of $0.01 per share; (iii) 18 million shares of Class B-1 Common Stock with a par value of $0.01 per share; and (iv) 2 million shares of undesignated preferred stock with a par value of $0.01 per share. Voting Rights Holders of Class A Common Stock and Class B Common Stock are entitled to one vote for each share of stock held. Except as required by law and except in connection with the election of the Class B-1 director, holders of Class B-1 Common Stock are not entitled to vote on any matter. Holders of Class A Common Stock and Class B Common Stock vote together as a single class on each matter submitted to a stockholder vote. Holders of Class A Common Stock and Class B Common Stock are not entitled to vote on any amendment to the Company's Charter that relates solely to the terms of one or more outstanding series of preferred stock if the holders of such affected series are entitled, either separately or together with the holders of one or more other such series, to vote on such terms pursuant to the Company's Charter or law. Dividend Rights The holders of Class A Common Stock and Class B-1 Common stock are entitled to receive dividends, if any, payable in cash, property, or securities of the Company, as may be declared by the Company's board of directors, out of funds legally available for the payment of dividends, subject to any preferential or other rights of the holders of any outstanding shares of preferred stock. The holders of Class B Common stock will not be entitled to receive any dividends. Participation Rights Under the Company's Charter, the holders of Class A Common Stock, Class B Common Stock and Class B-1 Common Stock have no participation rights. However, the Company's Second Amended and Restated Stockholders Agreement dated as of December 31, 2017 (the "Stockholders Agreement") provides that if the Company proposes to issue any securities, other than in certain issuances, Holdings will have the right to purchase its pro rata share of such securities, based on the number of shares of common stock owned by Holdings before such issuance. Issuance and Restrictions on Company Common Stock Pursuant to the Third Amended and Restated Limited Liability Company Agreement of Amneal dated May 4, 2018 (the "Limited Liability Company Agreement"), Amneal will issue to the Company an additional Amneal common unit for each additional share of Class A Common Stock issued by the Company. Additionally, pursuant to the Charter, shares of Class B Common Stock will be issued to Holdings and its permitted transferees only to the extent necessary in certain circumstances to maintain a one-to-one ratio between the number of Amneal Common Units and the number of shares of Class B Common Stock held by such members. Shares of Class B Common Stock are transferable only for no consideration to the Company for automatic retirement or in accordance with the Stockholders Agreement and the Limited Liability Company Agreement. Liquidation Rights On the liquidation, dissolution or winding-up of the Company, whether voluntary or involuntary, the holders of Class A Common Stock and Class B-1 Common Stock are entitled to share equally in all assets of the Company available for distribution among the stockholders of the Company after payment to all creditors and subject to any preferential or other rights of the holders of any outstanding shares of preferred stock. The holders of Class B Common stock are not entitled to share in such net assets. Redemption The Limited Liability Company Agreement provides that holders of Amneal Common Units may, from time to time, require the Company to redeem all or a portion of their interests for newly issued shares of Class A Common Stock or Class B-1 Common Stock on a one-for-one basis. Upon receipt of a redemption request, the Company may, instead, elect to effect an exchange of Amneal Common Units directly with the holder. Additionally, the Company may elect to settle any such redemption or exchange in shares of Class A Common stock, Class B-1 Common Stock or in cash. In the event of a cash settlement, the Company would issue new shares of Class A Common Stock and use the proceeds from the sale of these newly issued shares of Class A Common Stock to fund the cash settlement, which, in effect, limits the amount of the cash payments to the redeeming member. In connection with any redemption, the Company will receive a corresponding number of Amneal Common Units, increasing the Company's total ownership interest in Amneal. Additionally, an equivalent number of shares of Class B Common Stock will be surrendered and canceled. Preferred Stock Under the Charter, the Company's Board of Directors has the authority to issue preferred stock and set its rights and preferences. As of December 31, 2018 , no preferred stock had been issued. Common Stock Issued In connection with the Combination, the Company issued 73.3 million shares of Class A Common Stock to the holders of Impax Common Stock and 225 million shares of Class B Common Stock to Holdings. In connection with the PIPE, Holdings redeemed 46.8 million shares of Class B Common Stock and an equal number of Amneal Common Units for 34.5 million shares of unregistered Class A Common Stock and 12.3 million shares of unregistered Class B-1 Common Stock. In connection with the Redemption, Holdings redeemed an additional 6.9 million shares of Class B Common Stock and an equal number of Amneal Common Units for 6.9 million shares of Class A Common Stock for distribution to members of Holdings to whom PPUs were previously issued. No cash was received by the Company with respect to issuances of common stock. The Combination, the PIPE Investment and the Redemption are more fully described in Note 1. Nature of Operations and Basis of Presentation . Non-Controlling Interests As discussed in Note 2. Summary of Significant Accounting Policies , the Company consolidates the financial statements of Amneal and its subsidiaries and records non-controlling interests for the portion of Amneal’s economic interests that is not held by the Company. Non-controlling interests are adjusted for capital transactions that impact the non-publicly held economic interests in Amneal. Under the terms of the Limited Liability Company Agreement, Amneal is obligated to make tax distributions to its members. For the year ended December 31, 2018 , a tax distribution of $49 million was recorded as a reduction of non-controlling interests. As of December 31, 2018 , a liability of $13 million was included in related-party payables for the tax distribution. During December 2018, the Company acquired the non-controlling interests in one of Amneal's non-public subsidiaries for approximately $3 million . As of December 31, 2018 , the Company recorded a $3 million related party payable for this transaction which was settled in January 2019. Redeemable Non-Controlling Interest During July 2018, a non-controlling interest holder in one of Amneal's non-public subsidiaries notified the Company of its intent to redeem its remaining ownership interest based on the terms of an agreement. During the second quarter of 2018, the Company reclassified the redeemable non-controlling interest and in September 2018, the Company made a $12 million cash purchase of the redeemable non-controlling interest. The Company recorded charges to stockholders' accumulated deficit and non-controlling interests of $1 million and $2 million , respectively, during the year ended December 31, 2018 , to accrete the redeemable non-controlling interest to contract value. At December 31, 2018 , no redeemable non-controlling interest remained outstanding.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan In May 2018, the Company adopted the Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan ("2018 Plan") under which the Company may grant stock options, restricted stock units and other equity-based awards to employees and non-employee directors providing services to the Company and its subsidiaries. The stock option and restricted stock unit award grants are made in accordance with the Company’s 2018 Plan and are subject to forfeiture if the vesting conditions are not met. The aggregate number of shares of Class A Common Stock authorized for issuance pursuant to the Company's 2018 Plan is 23 million shares. As of December 31, 2018 , the Company had 18,292,841 shares available for issuance under the 2018 Plan. Exchanged Impax Options As a result of the acquisition of Impax, on May 4, 2018, each Impax stock option outstanding immediately prior to the closing of the Combination became fully vested and exchanged for a fully vested and exercisable option to purchase an equal number of shares of Class A Common Stock of the Company with the same exercise price per share as the replaced options and otherwise subject to the same terms and conditions as the replaced options. Consequently, at the Closing, the Company issued 3.0 million fully vested stock options in exchange for the outstanding Impax options. The Company recognizes the grant date fair value of each option and share of restricted stock unit over its vesting period. Stock options and restricted stock unit awards are granted under the Company’s 2018 Plan and generally vest over a four year period and, in the case of stock options, have a term of 10 years. The following table summarizes all of the Company's stock option activity for the current year through December 31, 2018 (there was no activity during the years ended December 31, 2017 and 2016 ): Stock Options Number of Weighted- Weighted- Aggregate Outstanding at December 31, 2017 — $ — Conversion of Impax stock options outstanding on May 4, 2018 3,002,669 18.90 Options granted 3,555,808 16.64 Options exercised (351,668 ) 10.80 Options forfeited (392,228 ) 23.02 Outstanding at December 31, 2018 5,814,581 $ 17.73 8.0 $ 2.6 Options exercisable at December 31, 2018 2,438,046 $ 19.37 6.0 $ 2.6 The intrinsic value of options exercised during the year ended December 31, 2018 was approximately $3 million . The following table summarizes all of the Company's restricted stock unit activity for the current year through December 31, 2018 (there was no activity during the years ended December 31, 2017 and 2016 ): Restricted Stock Units Number of Weighted- Weighted- Aggregate Non-vested at December 31, 2017 — $ — Granted 1,421,814 17.28 Vested — — Forfeited (91,190 ) 19.19 Non-vested at December 31, 2018 1,330,624 $ 17.15 3.3 $ 18.0 As of December 31, 2018 , the Company had total unrecognized stock-based compensation expense of $41 million related to all of its stock-based awards, which is expected to be recognized over a weighted average period of 3.3 years. The Company estimated the fair value of each stock option award on the grant date using the Black-Scholes option pricing model, wherein expected volatility is based on historical volatility of the publicly traded common stock of a peer group of companies. The expected term calculation is based on the "simplified" method described in SAB No. 107, Share-Based Payment, and SAB No. 110, Share-Based Payment, as the result of the simplified method provides a reasonable estimate in comparison to actual experience. The risk-free interest rate is based on the U.S. Treasury yield at the date of grant for an instrument with a maturity that is commensurate with the expected term of the stock options. The dividend yield of zero is based on the fact that the Company has never paid cash dividends on its common stock, and has no present intention to pay cash dividends. Options granted under each of the above plans generally vest over four years and have a term of 10 years. The following table presents the weighted-average assumptions used in the option pricing model for options granted under the 2018 Plan. December 31, 2018 Volatility 46.5% Risk-free interest rate 2.9% Dividend yield —% Weighted-average expected life (years) 6.25 Weighted average grant date fair value $8.14 The amount of stock-based compensation expense recognized by the Company for the years ended December 31, 2018, 2017 and 2016 was as follows (in thousands): Year Ended December 31, 2018 2017 2016 Cost of goods sold $ 921 $ — $ — Selling, general and administrative 6,923 — — Research and development 996 — — Total $ 8,840 $ — $ —

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company has various business agreements with certain third-party companies in which there is some common ownership and/or management between those entities, on the one hand, and the Company, on the other hand. The Company has no direct ownership or management in any of such related party companies. The related party relationships that generated income and/or expense and the respective reporting periods are described below. Financing Obligation - Related Party The Company has a non-cancelable lease agreement dated October 1, 2012, for two buildings located in Long Island, New York, that are used as an integrated manufacturing and office facility. Amneal was responsible for a portion of the renovation and construction costs, and is deemed, for accounting purposes, to be the owner of the building. As a result, the Company was required to record the property, plant, and equipment and a corresponding financing obligation. The financing obligation is reduced by rental payments through the end of the lease, June 30, 2043. The remaining financing obligation was $ 39 million and $40 million as of December 31, 2018 and 2017 , respectively. The current portion of the remaining financing obligation was $0.3 million as of both December 31, 2018 and 2017 . The annual payments required under the terms of the non-cancelable lease agreement over the next five years and thereafter are as follows (in thousands): Payments Due 2019 $ 5,474 2020 5,474 2021 5,474 2022 5,474 2023 5,474 Thereafter 107,196 Total $ 134,566 Kanan, LLC Kanan, LLC ("Kanan") is an independent real estate company which owns Amneal’s manufacturing facilities located at 65 Readington Road, Branchburg, New Jersey, 131 Chambers Brook Road, Branchburg, New Jersey and 1 New England Avenue, Piscataway, New Jersey. Amneal leases these facilities from Kanan under two separate triple-net lease agreements that expire in 2027 and 2031, respectively, at an annual rental cost of approximately $2 million combined, subject to CPI rent escalation adjustments as provided in the lease agreements. Rent expense paid to the related party for each of the years ended December 31, 2018 , 2017 and 2016 was $2 million . AE Companies, LLC AE Companies, LLC ("AE") is an independent company which provides certain shared services and corporate type functions to a number of independent entities with respect to which, from time to time, Amneal conducts business. Amneal has ongoing professional service agreements with AE for administrative and research and development services. The total amount of income earned from these agreements for the years ended December 31, 2017 and 2016 was $0.8 million and $1 million , respectively ( none in 2018). Asana Biosciences, LLC Asana Biosciences, LLC (“Asana”) is an early stage drug discovery and R&D company focusing on several therapeutic areas, including oncology, pain and inflammation. Amneal provided research and development services to Asana under a development and manufacturing agreement. The total amount of income earned from this arrangement for the year ended December 31, 2018 was $0.2 million ( no ne in 2017 or 2016). At December 31, 2018 , no amounts were due from the related party. In July 2014, Amneal entered into a sublease agreement with Asana for a portion of its corporate office space in Bridgewater, NJ. The sublease was for ten years with annual base rent of $0.1 million , subject to CPI increases. The sublease terminated by mutual agreement in August 2016. Rental income from the related party sublease for the year ended December 31, 2016 was $0.1 million . Industrial Real Estate Holdings NY, LLC Industrial Real Estate Holdings NY, LLC ("IRE") is an independent real estate management entity which, among other activities, is the landlord of Amneal’s leased manufacturing facilities located at 75 and 85 Adams Avenue, Hauppauge, New York. The lease at 85 Adams Avenue expired in March 2017 while the lease for 75 Adams Avenue expires in March 2021. Rent expense paid to the related party for the years ended December 31, 2018 , 2017 and 2016 was $1 million , $1 million and $1 million , respectively. Kashiv BioSciences LLC Kashiv BioSciences LLC ("Kashiv") is an independent contract development organization focused primarily on the development of 505(b) (2) NDA products. Amneal has various business agreements with Kashiv. In May 2013, Amneal entered into a sublease agreement with Kashiv for a portion of one of its research and development facilities. The sublease automatically renews annually if not terminated and has an annual base rent of $2 million . Rental income from the related party sublease for the years ended December 31, 2018 , 2017 and 2016 was $0.4 million , $2 million and $2 million , respectively. On January 15, 2018, Amneal and Kashiv entered into an Assignment and Assumption of Lease Agreement. The lease was assigned to Kashiv, and Amneal was relieved of all obligations. At December 31, 2018 and December 31, 2017 , $0.6 million and $10 million of receivables were due, respectively. Amneal has also entered into various development and commercialization arrangements with Kashiv to collaborate on the development and commercialization of certain generic pharmaceutical products. Kashiv receives a percentage of net profits with respect to Amneal’s sales of these products. The total profit share paid to Kashiv for the years ended December 31, 2018 , 2017 and 2016 was $4 million , $10 million and $5 million , respectively. At December 31, 2018 and December 31, 2017 payables of $0.8 million and $0.6 million , respectively, were due to the related party for royalty-related transactions. In June 2017, Amneal and Kashiv entered a product acquisition and royalty stream purchase agreement. The aggregate purchase price was $25 million on the closing, which has been paid, plus two potential future $5 million earn outs related to the Estradiol Product. The contingent earn outs will be recorded in the period in which they are earned. The first and second $5 million earn outs were recognized in March 2018 and June 2018, respectively, as an increase to the cost of the Estradiol product intangible asset and will be amortized on a straight-line basis over the remaining life of the Estradiol intangible asset. The first earn out was paid in July 2018 and the second earn out was paid in September 2018. Pursuant to a product development agreement, Amneal and Kashiv agreed to collaborate on the development and commercialization of Oxycodone HCI ER Oral Tablets. Under the agreement, this product is owned by Kashiv, with Amneal acting as the exclusive marketing partner and as Kashiv’s agent for filing the product ANDA. Under the agreement, Amneal was also responsible for assuming control of and managing all aspects of the patent litigation arising from the filing of the ANDA, including selecting counsel and settling such proceeding (subject to Kashiv’s consent). In December 2017, Amneal and Kashiv terminated the product development agreement and pursuant to the termination and settlement of the agreement, Kashiv agreed to pay Amneal $8 million , an amount equal to the legal costs incurred by Amneal related to the defense of the ANDA. The $8 million settlement was recorded within legal settlement gains for the year ended December 31, 2017 and related party receivables as of December 31, 2017 . The cash payment was received in February 2018. Adello Biologics, LLC Adello is an independent clinical stage company engaged in the development of biosimilar pharmaceutical products. Amneal and Adello are parties to a master services agreement pursuant to which, from time to time, Amneal provides human resources and product quality assurance services on behalf of Adello. The parties are also party to a license agreement for parking spaces in Piscataway, NJ. The total amount of net income received from Adello from these agreements for December 31, 2018 was $0.2 million . The total amount of net expense paid to Adello from these agreements for each of the years ended December 31, 2017 and 2016 was $0.1 million . In March 2017, Amneal entered into a product development agreement with Adello. The collaboration extended the remaining development process to Adello for a complex generic product, while Amneal retained its commercial rights upon approval. Pursuant to the agreement, Adello paid Amneal $10 million for reimbursement of past development costs, which Amneal deferred as a liability and will pay royalties upon commercialization. In October 2017, Amneal and Adello terminated their product development agreement pursuant to which Amneal and Adello had been collaborating to develop and commercialize Glatiramer Acetate products. Pursuant to the termination agreement, Amneal owed Adello $11 million for the up-front payment plus interest. This amount was recognized as a related party payable as of December 31, 2017 and paid in January 2018. On October 1, 2017, Amneal and Adello entered into a license and commercialization agreement pursuant to which the parties have agreed to cooperate with respect to certain development activities in connection with two biologic pharmaceutical products. In addition, under the agreement, Adello has appointed Amneal as its exclusive marketing partner for such products in the United States. In connection with the agreement, Amneal paid an upfront amount of $2 million in October 2017 which was recorded within research and development expenses. The agreement also provides for potential future milestone payments to Adello. In October 2017, Amneal purchased a building from Adello in Ireland to further support its inhalation dosage form. Amneal issued a promissory note for 12.5 million euros (approximately $15 million based on exchange rate as of December 31, 2017 ) which accrues interest at a rate of 2% per annum, due on or before July 1, 2019. The promissory note was paid in full in the second quarter of 2018. PharmaSophia, LLC PharmaSophia, LLC ("PharmaSophia") is a joint venture formed by Nava Pharma, LLC ("Nava") and Oakwood Laboratories, LLC for the purpose of developing certain products. Currently, PharmaSophia is actively developing two injectable products. PharmaSophia and Nava are parties to a research and development agreement pursuant to which Nava provides research and development services to PharmaSophia. Nava subcontracted this obligation to Amneal, entering into a subcontract research and development services agreement pursuant to which Amneal provides research and development services to Nava in connection with the products being developed by PharmaSophia. The total amount of income earned from these agreements for the years ended December 31, 2018 , 2017 and 2016 was $0.7 million , $0.3 million and $0.3 million , respectively. At December 31, 2018 and December 31, 2017 receivables of $0.1 million and $0.1 million , respectively, were due from the related party. Gemini Laboratories, LLC Prior to the Company's acquisition of Gemini in May 2018 as described in Note 3. Acquisitions and Divestitures , Amneal and Gemini were parties to various agreements. Total gross profit earned from the sale of inventory to Gemini for the years ended December 31, 2018 (through the acquisition date), 2017 and 2016 was $0.1 million , $3 million and $16 million , respectively. The total profit share paid by Gemini for the years ended December 31, 2018 (through the acquisition date), 2017 and 2016 was $5 million , $12 million and $15 million , respectively. At December 31, 2017 , receivables of $6 million were due from the related party. As part of the Company's 2018 acquisition of Gemini, the Company had an unsecured promissory note payable of $77 million owed to the sellers of Gemini. On November 7, 2018, the Company paid the note payable in full and the related $1 million of interest incurred. APHC Holdings, LLC (formerly, Amneal Holdings, LLC) APHC Holdings, LLC (formerly, Amneal Holdings, LLC) was the ultimate parent of Amneal prior to the Combination. In connection with the Combination, Amneal is required to reimburse transaction-related costs incurred by APHC Holdings, LLC. As of December 31, 2018 , no amounts were due to APHC Holdings, LLC. Tax Distributions Under the terms of the Limited Liability Company Agreement, Amneal is obligated to make tax distributions to its members, which are also holders of non-controlling interests in the Company. For further details, refer to Note 19. Stockholders' Equity/ Members' Deficit . Purchase of Non-Controlling Interest During December 2018, the Company acquired the non-controlling interest in one of Amneal's non-public subsidiaries. For further details, refer to Note 19. Stockholders' Equity/ Members' Deficit .

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The Company has voluntary defined contribution plans covering eligible employees in the United States which provide for a Company match. For the years ended December 31, 2018 , 2017 and 2016, the Company made matching contributions of $7 million , $3 million and $2 million , respectively. The Company also has a deferred compensation plan for certain former executives and employees of Impax, some of whom are currently employed by the Company. In January 2019, the Company announced that it will no longer accept contributions from employees or make matching contributions for the deferred compensation plan. Deferred compensation liabilities are recorded at the value of the amount owed to the plan participants, with changes in value recognized as compensation expense. The calculation of the deferred compensation plan obligation is derived by reference to hypothetical investments selected by the participants and is included in other long-term liabilities. The Company invests participant contributions in corporate-owned life insurance policies, for which the cash surrender value is included in other non-current assets. Matching contributions for the year ended December 31, 2018 were immaterial.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Segment Information	Segment Information The Company has two reportable segments, the Generics segment and the Specialty segment. Generics develops, manufactures and commercializes complex oral solids, injectables, ophthalmics, liquids, topicals, softgels, inhalation products and transdermals across a broad range of therapeutic categories. The Company's retail and institutional portfolio contains approximately 200 product families, many of which represent difficult-to-manufacture products or products that have a high barrier-to-entry, such as oncologics, anti-infectives and supportive care products for healthcare providers. Specialty delivers proprietary medicines to the U.S. market. The Company offers a growing portfolio in core therapeutic categories including central nervous system disorders, endocrinology, parasitic infections and other therapeutic areas. Our specialty products are marketed through skilled specialty sales and marketing teams, who call on neurologists, movement disorder specialists, endocrinologists and primary care physicians in key markets throughout the U.S. Specialty also has a number of product candidates that are in varying stages of development. The Company’s chief operating decision maker evaluates the financial performance of the Company’s segments based upon segment operating income (loss). Items below income (loss) from operations are not reported by segment, since they are excluded from the measure of segment profitability reviewed by the Company’s chief operating decision maker. Additionally, general and administrative expenses, certain selling expenses, certain litigation settlements, and non-operating income and expenses are included in "Corporate and Other." The Company does not report balance sheet information by segment since it is not reviewed by the Company’s chief operating decision maker. The tables below present segment information reconciled to total Company financial results, with segment operating income or loss including gross profit less direct research and development expenses and direct selling expenses as well as any litigation settlements, to the extent specifically identified by segment (in thousands): Year Ended December 31, 2018 Generics Specialty Corporate and Other Total Net revenue $ 1,439,031 $ 223,960 $ — $ 1,662,991 Cost of goods sold 842,996 103,592 — 946,588 Gross profit 596,035 120,368 — 716,403 Selling, general and administrative 68,426 49,465 112,544 230,435 Research and development 183,412 10,778 — 194,190 In-process research and development impairment charges 39,259 — — 39,259 Acquisition, transaction-related and integration expenses 114,622 — 107,196 221,818 Restructuring and asset-related charges 33,943 4,076 18,394 56,413 Intellectual property legal development expenses 15,772 489 — 16,261 Legal settlement gains (22,300 ) — — (22,300 ) Operating income (loss) $ 162,901 $ 55,560 $ (238,134 ) $ (19,673 ) Year Ended December 31, 2017 Generics Specialty Corporate Total Net revenue $ 1,033,654 $ — $ — $ 1,033,654 Cost of goods sold 507,476 — — 507,476 Gross profit 526,178 — — 526,178 Selling, general and administrative 56,050 — 52,996 109,046 Research and development 171,420 — — 171,420 Intellectual property legal development expenses 20,518 — — 20,518 Legal settlement gains (29,312 ) — — (29,312 ) Acquisition and transaction-related expenses — — 9,403 9,403 Operating income (loss) $ 307,502 $ — $ (62,399 ) $ 245,103 Year Ended December 31, 2016 Generics Specialty Corporate Total Net revenue $ 1,018,225 $ — $ — $ 1,018,225 Cost of goods sold 420,770 — — 420,770 Gross profit 597,455 — — 597,455 Selling, general and administrative 69,540 — 49,217 118,757 Research and development 179,019 — — 179,019 Intellectual property legal development expenses 25,728 — — 25,728 Legal settlement gains (11,000 ) — — (11,000 ) Acquisition and transaction-related expenses — — 70 70 Operating income (loss) $ 334,168 $ — $ (49,287 ) $ 284,881 Significant Products The Company generally consolidates net revenue by "product family," meaning that it consolidates net revenue from products containing the same active ingredient(s) irrespective of dosage strength, delivery method or packaging size. The Company's significant product families, as determined based on net revenue, and their percentage of the Company's consolidated net revenue for each of the years ended December 31, 2018 , 2017 and 2016 are set forth below (in thousands, except for percentages): Segment Product Family Year Ended December 31, 2018 $ % Generics Yuvafem-Estradiol $ 130,920 8% Generics Diclofenac Sodium Gel 103,131 6% Specialty Rytary® family 95,541 6% Generics Aspirin; Dipyridamole ER Capsul 78,541 5% Generics Epinephrine Auto-Injector family (generic Adrenaclick®) $ 67,529 4% Segment Product Family Year Ended December 31, 2017 $ % Generics Yuvafem-Estradiol $ 130,480 13% Generics Diclofenac Sodium Gel 94,395 9% Generics Aspirin; Dipyridamole ER Capsul 79,674 8% Generics Oseltamivir 37,240 4% Generics Ranitidine $ 31,283 3% Segment Product Family Year Ended December 31, 2016 $ % Generics Lidocaine $ 121,832 12% Generics Diclofenac Sodium Gel 71,672 7% Generics Yuvafem-Estradiol 53,025 5% Generics Metaxalone 33,698 3% Generics Metformin ER $ 33,420 3%

Supplementary Financial Informa

Supplementary Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Supplementary Financial Information (Unaudited)	Supplementary Financial Information (Unaudited) Selected financial information for the quarterly periods noted is as follows (in thousands, except per share amounts): Quarters Ended 2018 (1) (2) March 31 June 30 September 30 December 31 Net revenue $ 275,189 $ 413,787 $ 476,487 $ 497,528 Gross profit 144,595 178,295 200,105 193,408 Net income (loss) 51,652 (250,090 ) 17,465 (20,330 ) Net (loss) income attributable to Amneal Pharmaceuticals, Inc. — (19,104 ) 6,952 (8,768 ) Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders: Class A and Class B-1 basic — (0.15 ) 0.05 (0.07 ) Class A and Class B-1 diluted $ — $ (0.15 ) $ 0.05 $ (0.07 ) Quarters Ended 2017 (2) March 31 June 30 September 30 December 31 Net revenue $ 225,681 $ 259,871 $ 254,733 $ 293,369 Gross profit 116,016 123,733 135,013 151,416 Net income 42,261 37,748 27,122 62,194 Net income attributable to Amneal Pharmaceuticals, Inc. — — — — Net income per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders: Class A and Class B-1 basic — — — — Class A and Class B-1 diluted $ — $ — $ — $ — (1) Basic and diluted net income (loss) per share are computed independently for each of the quarters presented. Therefore, the sum of quarterly basic and diluted net income (loss) per share amounts may not equal annual basic and diluted net income (loss) per share amounts. (2) On May 4, 2018, Impax and Amneal combined the generics and specialty pharmaceutical business of Impax with the generic drug development and manufacturing business of Amneal to create the Company as a new generics and specialty pharmaceutical company. Prior quarters have not been revised as a result of the Combination. Therefore, current year results, and balances, may not be comparable to prior years as the current year includes the impact of the Combination from May 4, 2018. For further details on the Combination, see Note 1. Nature of Operations and Basis of Presentation .

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Accounting Principles	Accounting Principles The financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). All intercompany accounts and transactions have been eliminated.
Principles of Consolidation	Principles of Consolidation Although the Company has a minority economic interest in Amneal, it is Amneal’s sole managing member, having the sole voting power to make all of Amneal’s business decisions and control its management. Therefore, the Company consolidates the financial statements of Amneal and its subsidiaries. The Company’s consolidated financial statements are a continuation of Amneal’s financial statements, with adjustments to equity to reflect the Combination, the PIPE Investment and non-controlling interests for the portion of Amneal’s economic interests that is not held by the Company. Prior to the closing of the Combination and PIPE Investment, the Company did not conduct any activities other than those incidental to the formation of it and Merger Sub and the matters contemplated by the BCA and had no operations and no material assets or liabilities. The current year results and balances may not be comparable to prior years as the current year includes the impact of the Combination.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company's management to make estimates and assumptions that affect the reported financial position at the date of the financial statements and the reported results of operations during the reporting period. Such estimates and assumptions affect the reported amounts of assets, liabilities, revenues and expenses, and disclosure of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The following are some, but not all, of such estimates: the determination of chargebacks, sales returns, rebates, bill backs, allowances for accounts receivable, accrued liabilities, stock-based compensation, valuation of inventory balances, the determination of useful lives for product rights and the assessment of expected cash flows used in evaluating goodwill and other long-lived assets for impairment. Actual results could differ from those estimates.
Revenue Recognition and Shipping Costs	Shipping Costs The Company records the costs of shipping product to its customers as a component of selling, general, and administrative expenses as incurred. Revenue Recognition On January 1, 2018, the Company adopted Accounting Standards Update ("ASU") 2014-09, "Revenue from Contracts with Customers and associated ASUs (collectively "Topic 606"), which sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific sections of revenue recognition guidance that have historically existed. When assessing its revenue recognition, the Company performs the following five steps in accordance with Topic 606: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies the performance obligation. The Company recognizes revenue when it transfers control of its products to customers, in an amount that reflects the consideration to which the Company expects to be entitled to receive in exchange for those products.
Stock-Based Compensation	Stock-Based Compensation The Company’s stock-based compensation consists of stock options and restricted stock units ("RSUs") awarded to employees and non-employee directors. Stock options are measured at their fair value on the grant date or date of modification, as applicable. RSUs are measured at the stock price on the grant date or date of modification, as applicable. The Company recognizes compensation expense on a straight-line basis over the requisite service and/or performance period, as applicable. Forfeitures of awards are accounted for as a reduction in stock-based compensation expense in the period such awards are forfeited. The Company's policy is to issue new shares upon option exercises and RSU vestings.
Foreign Currencies	Foreign Currencies The Company has operations in the U.S., Switzerland, India, the U.K., Ireland, and other international jurisdictions. The results of its non-U.S. dollar based operations are translated to U.S. Dollars at the average exchange rates during the period. Assets and liabilities are translated at the rate of exchange prevailing on the balance sheet date. Investment accounts are translated at historical exchange rates. Translation adjustments are accumulated in a separate component of stockholders’/members’ deficit in the consolidated balance sheet and are included in the determination of comprehensive income. Transaction gains and losses are included in the determination of net (loss) income in the Company consolidated statements of operations as a component of foreign exchange gains and losses. Such foreign currency transaction gains and losses include fluctuations related to long term intercompany loans that are payable in the foreseeable future.
Business Combinations	Business Combinations Business combinations are accounted for using the acquisition method of accounting. Under the acquisition method, the acquiring entity in a business combination records the assets acquired and liabilities assumed at the date of acquisition at their fair values. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. Acquisition-related costs, primarily professional fees, are expensed as incurred.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents consist of cash on deposit and highly liquid investments with original maturities of three months or less. A portion of the Company’s cash flows are derived outside the U.S. As a result, the Company is subject to market risk associated with changes in foreign exchange rates. The Company maintains cash balances at both U.S. based and foreign based commercial banks. At various times during the year, cash balances in the U.S. may exceed amounts that are insured by the Federal Deposit Insurance Corporation ("FDIC").
Restricted Cash	Restricted Cash At December 31, 2018 and 2017 , respectively, the Company had restricted cash balances of $5 million and $4 million in its bank accounts primarily related to the purchase of certain land and equipment.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Company limits its credit risk with respect to accounts receivable by performing credit evaluations when deemed necessary. The Company does not require collateral to secure amounts owed to it by its customers. The allowance for doubtful accounts is management’s best estimate of the amount of probable collection losses in the Company’s existing accounts receivable. Management determines the allowance based on historical experience along with the present knowledge of potentially uncollectible accounts. Account balances are charged off against the allowance when management believes it is probable the receivable will not be recovered. The Company does not have any off-balance-sheet credit exposure related to customers.
Inventories	Inventories Inventories consist of finished goods held for sale, raw materials, and work in process. Inventories are stated at net realizable value, with cost determined using the first-in, first-out method. Adjustments for excess and obsolete inventories are established based upon historical experience and management’s assessment of current product demand. These assessments include inventory obsolescence based on its expiration date, damaged or rejected product, and slow-moving products.
Property, Plant and Equipment	Property, Plant, and Equipment Property, plant, and equipment are stated at historical cost less accumulated depreciation. Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Classification Estimated Useful Life Buildings 30 years Computer equipment 5 years Furniture and fixtures 7 years Leasehold improvements Shorter of asset's useful life or remaining life of lease Machinery and equipment 7 years Vehicles 5 years Upon retirement or disposal, the cost of the asset disposed and the accumulated depreciation are removed from the accounts, and any gain or loss is reflected as part of operating income (loss) in the period of disposal. Expenditures that significantly increase value or extend useful lives of property, plant, and equipment are capitalized, whereas those for normal maintenance and repairs are expensed. The Company capitalizes interest on borrowings during the construction period of major capital projects as part of the related asset and amortizes the capitalized interest into earnings over the related asset’s remaining useful life.
In-Process Research and Development	In-Process Research and Development The fair value of in-process research and development ("IPR&D") acquired in a business combination is determined based on the present value of each research project’s projected cash flows using an income approach. Revenues are estimated based on relevant market size and growth factors, expected industry trends, individual project life cycles and the life of each research project’s underlying marketability. In determining the fair value of each research project, expected cash flows are adjusted for certain risks of completion, including technical and regulatory risk. The value attributable to IPR&D projects at the time of acquisition is capitalized as an indefinite-lived intangible asset and tested for impairment until the project is completed or abandoned. Upon completion of the project, the indefinite-lived intangible asset is then accounted for as a finite-lived intangible asset and amortized on a straight-line basis over its estimated useful life. If the project is abandoned, the indefinite-lived intangible asset is charged to expense. Intangible assets with indefinite lives, including IPR&D, are tested for impairment if impairment indicators arise and, at a minimum, annually. However, an entity is permitted to first assess qualitative factors to determine if a quantitative impairment test is necessary. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that an indefinite-lived intangible asset’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. The indefinite-lived intangible asset impairment test consists of a one-step analysis that compares the fair value of the intangible asset with its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. The Company considers many factors in evaluating whether the value of its intangible assets with indefinite lives may not be recoverable, including, but not limited to, expected growth rates, the cost of equity and debt capital, general economic conditions, the Company's outlook and market performance of the Company's industry and recent and forecasted financial performance.
Goodwill	Goodwill Goodwill, which represents the excess of purchase price over the fair value of net assets acquired, is carried at cost. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value based test. The Company reviews goodwill for possible impairment annually during the fourth quarter, or whenever events or circumstances indicate that the carrying amount may not be recoverable. The impairment model prescribes a two-step method for determining goodwill impairment. However, an entity is permitted to first assess qualitative factors to determine whether the two-step goodwill impairment test is necessary. The qualitative factors considered by the Company may include, but are not limited to, general economic conditions, the Company’s outlook, market performance of the Company’s industry and recent and forecasted financial performance. Further testing is only required if the entity determines, based on the qualitative assessment, that it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Otherwise, no further impairment testing is required. In the first step, the Company determines the fair value of its reporting unit using a discounted cash flow analysis. If the net book value of the reporting unit exceeds its fair value, the Company then performs the second step of the impairment test, which requires allocation of the reporting unit’s fair value to all of its assets and liabilities using the acquisition method prescribed under authoritative guidance for business combinations with any residual fair value being allocated to goodwill. An impairment charge is recognized when the implied fair value of the Company’s reporting unit’s goodwill is less than its carrying amount. Assumptions and estimates used in the evaluation of impairment may affect the carrying value of long-lived assets, which could result in impairment charges in future periods. Such assumptions include projections of future cash flows and the current fair value of the asset.
Impairment of Long-Lived Assets (Including Intangible Assets with Finite Lives)	Impairment of Long-Lived Assets (Including Intangible Assets with Finite Lives) The Company reviews its long-lived assets, including intangible assets with finite lives, for recoverability whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable. The Company evaluates assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the asset. If the carrying amount of the assets exceeds the estimated future undiscounted cash flows, impairment is measured based on the difference between the carrying amount of the assets and fair value which is generally an expected present value cash flow technique. Management’s policy in determining whether an impairment indicator exists comprises measurable operating performance criteria as well as other qualitative measures. Intangible assets, other than indefinite-lived intangible assets, are amortized over the estimated useful life of the asset based on the pattern in which the economic benefits are expected to be consumed or otherwise used up or, if that pattern is not readily determinable, on a straight-line basis. The useful life is the period over which the assets are expected to contribute directly or indirectly to future cash flows. Intangible assets are not written-off in the period of acquisition unless they become impaired during that period. The Company regularly evaluates the remaining useful life of each intangible asset that is being amortized to determine whether events and circumstances warrant a revision to the remaining period of amortization. If the estimate of the intangible asset’s remaining useful life is changed, the remaining carrying amount of the intangible asset is amortized prospectively over that revised remaining useful life.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes ("ASC 740"), which requires the recognition of tax benefits or expenses on temporary differences between the financial reporting and tax bases of its assets and liabilities by applying the enacted tax rates in effect for the year in which the differences are expected to reverse. Such net tax effects on temporary differences are reflected on the Company’s consolidated balance sheets as deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when the Company believes that it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a two-step approach for the recognition and measurement of tax benefits associated with the positions taken or expected to be taken in a tax return that affect amounts reported in the financial statements. The Company has reviewed and will continue to review the conclusions reached regarding uncertain tax positions, which may be subject to review and adjustment at a later date based on ongoing analyses of tax laws, regulations and interpretations thereof. To the extent that the Company’s assessment of the conclusions reached regarding uncertain tax positions changes as a result of the evaluation of new information, such change in estimate will be recorded in the period in which such determination is made. The Company reports income tax-related interest and penalties relating to uncertain tax positions, if applicable, as a component of income tax expense.
Comprehensive Loss	Comprehensive Loss Comprehensive loss includes net loss and all changes in equity for cumulative translation adjustments resulting from the consolidation of foreign subsidiaries’ financial statements.
Research and Development/Intellectual Property Legal Development Expenses	Research and Development Research and development ("R&D") activities are expensed as incurred. Primarily R&D costs consist of direct and allocated expenses incurred with the process of formulation, clinical research, and validation associated with new product development. Upfront and milestone payments made to third parties in connection with R&D collaborations are expensed as incurred up to the point of regulatory approval or when there is no alternative future use. Intellectual Property Legal Development Expenses The Company expenses external intellectual property legal development expenses as incurred. These costs relate to legal challenges of innovator’s patents for invalidity or non-infringement, which are customary in the generic pharmaceutical industry, and are incurred predominately during development of a product and prior to regulatory approval. Associated costs include, but are not limited to, formulation assessments, patent challenge opinions and strategy, and litigation expenses to defend the intellectual property supporting the Company's regulatory filings.
Reclassifications	Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation, including combining depreciation and amortization expense into the respective cost of goods sold, selling, general and administrative and R&D expense presentation on the consolidated statements of operations, as well as combining accounts payable and accrued expenses and combining long-term debt and revolving credit facility in the balance sheet presentation.
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In May 2017, the FASB issued Accounting Standards Update ("ASU") 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting , which provides guidance about which changes to the terms or conditions of a stock-based payment award require an entity to apply modification accounting in Topic 718. The guidance will be effective for annual and interim periods beginning after December 15, 2017, with early adoption permitted. The amendments in this ASU should be applied prospectively to an award modified on or after the adoption date. The Company adopted ASU 2017-09 on January 1, 2018 and it did not have an effect on the Company’s consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force) , to clarify how entities should present restricted cash and restricted cash equivalents in the statement of cash flows. The guidance requires entities to show the changes in the total of cash, cash equivalents, restricted cash and restricted cash equivalents in the statement of cash flows. As a result, entities will no longer present transfers between cash and cash equivalents and restricted cash and restricted cash equivalents in the statement of cash flows. The guidance should be applied retrospectively and is effective for the annual period beginning after December 15, 2018. The Company early adopted ASU 2016-18 on January 1, 2018. This guidance was applied retrospectively and, accordingly, prior period amounts have been revised. In October 2016, the FASB issued ASU 2016-16 , Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory , that will require companies to account for the income tax effects of intercompany transfers of assets other than inventory (e.g., intangible assets) when the transfer occurs. The guidance is effective for annual periods beginning after December 15, 2018 and interim periods within annual periods beginning after December 15, 2019. Early adoption is permitted as of the beginning of an annual period (i.e., early adoption is permitted only in the first interim period). The Company early adopted ASU 2016-16 on January 1, 2018 and it did not have an effect on the Company's consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) , to clarify how entities should classify certain cash receipts and cash payments on the statement of cash flows. The new guidance also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. The guidance will be applied retrospectively and is effective for the Company for the annual period beginning after December 15, 2018. Early adoption is permitted. The Company early adopted ASU 2016-15 on January 1, 2018 and it did not have an effect on the Company’s consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers . Subsequent to the issuance of Topic 606, the FASB clarified the guidance through several Accounting Standard Updates. This guidance represents a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which that company expects to be entitled to receive in exchange for those goods or services. This update sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed. On January 1, 2018, the Company adopted Accounting Standards Codification ("ASC") 2014-09 and associated ASU's (collectively "Topic 606"), using the modified retrospective method, applied to all contracts not completed as of the date of adoption. This method requires the cumulative effect of the adoption to be recognized as an adjustment to opening retained earnings in the period of adoption. The Company recorded a $5 million reduction to accumulated deficit as of January 1, 2018 due to the cumulative impact of adoption Topic 606. There is an acceleration of revenue for certain product sale arrangements which are designed to include profit share payments upon the customer’s sell-through of certain products purchased from the Company. Previously under Topic 605, the Company deferred revenue until its customers sold the product through to their end customers, at which point the Company considered the profit share payments to be earned and collection reasonably assured. Under Topic 606, an estimate of the profit share payments is included in the transaction price as variable consideration and is recognized at the time the Company transfers control of the product to its customer. This change resulted in a cumulative-effect adjustment upon adoption of the ASU as of January 1, 2018 which was not material to the financial statements. In the second quarter of 2018, the Company made a correction to the cumulative impact adjustment as of January 1, 2018 by reducing accumulated deficit by $2 million . The Company does not believe that this adjustment is material to its financial statements and it had no impact on any prior periods. Refer to Note 4. Revenue Recognition for additional disclosures required by Topic 606. Under the modified retrospective method of adoption of Topic 606, the Company is also required to disclose the impact to revenues had the Company continued to follow its accounting policies under the previous revenue recognition guidance. For the year ended December 31, 2018 the impact of adopting ASC 606 was not material to reported revenue, therefore comparison of revenue and operating income between periods are not materially affected by the adoption of Topic 606. Refer to Note 4. Revenue Recognition for additional disclosures required by Topic 606. Recently Issued Accounting Pronouncements In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 82): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements on fair value measurement. The guidance is effective for annual periods beginning after December 15, 2019 and interim periods within those annual periods, and early adoption is permitted. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment that eliminates the requirement to calculate the implied fair value of goodwill (i.e., Step 2 of today’s goodwill impairment test) to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value (i.e., measure the charge based on today’s Step 1). The standard will be applied prospectively and is effective for the Company’s annual and interim impairment tests performed in periods beginning after December 15, 2019. Early adoption is permitted for annual and interim goodwill impairment testing dates after January 1, 2017. The Company is evaluating the impact of this new guidance on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , guidance that changes the impairment model for most financial assets including trade receivables and certain other instruments that are not measured at fair value through net income. The standard will replace today’s "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost and require entities to record allowances for available-for-sale debt securities rather than reduce the carrying amount, as they do today under the other-than-temporary impairment model. It also simplifies the accounting model for purchased credit-impaired debt securities and loans. Entities will apply the standard’s provisions as a cumulative effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The guidance is effective for the Company for the annual period beginning after December 15, 2019. The Company is evaluating the impact of this new guidance on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) to improve financial reporting of leasing transactions. Topic 842 requires lessees to recognize most leases on their balance sheet, makes selected changes to lessor accounting and requires disclose of additional key information about leases. In July 2018, the FASB issued clarifying guidance to the topic in ASU No. 2018-11 and No. 2018-10, “Leases (Topic 842),” which defined several practical expedients for adoption and clarified new accounting methodologies. The standard is effective for annual and interim reporting periods beginning after December 15, 2018. The Company will adopt Topic 842 on a modified retrospective basis, applying the transition requirements as of January 1, 2019 with certain practical expedients available. As part of the Company's impact assessment, it has performed a scoping exercise and determined its lease population. A framework for the lease identification process has been developed and the Company is in the process of assessing any potential impacts on its internal controls and processes related to both the implementation and ongoing compliance of the new guidance. While the Company is still finalizing the potential impacts of the standard, it currently expects the most significant impact will be the recognition of right of use assets and lease liabilities for operating leases. The Company estimates adoption of the standard will result in an increase of less than 5% of total assets and liabilities in its consolidated balance sheet as of January 1, 2019. The Company does not expect the adoption will have a material impact on its consolidated statements of operations. In January 2016, the FASB issued ASU 2016-01, Financial Instruments—Overall (Subtopic 825-10), Recognition and Measurement of Financial Assets and Financial Liabilities , which addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. The guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2018, and early adoption is not permitted. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Major Categories of Sales-Related Deductions	A rollforward of the major categories of sales-related deductions for the years ended December 31, 2018 , 2017 and 2016 is as follows (in thousands): Contract Charge-backs and Sales Volume Allowances Cash Discount Allowances Accrued Returns Allowance Accrued Medicaid and Commercial Rebates Balance at January 1, 2016 $ 330,811 $ 14,894 $ 32,124 $ 14,385 Provision related to sales recorded in the period 2,182,606 70,662 31,741 17,181 Credits/payments issued during the period (2,146,569 ) (67,118 ) (17,670 ) (23,509 ) Balance at December 31, 2016 366,848 18,438 46,195 8,057 Provision related to sales recorded in the period 2,489,681 79,837 24,571 25,982 Credits/payments issued during the period (2,402,826 ) (77,867 ) (25,591 ) (21,128 ) Balance at December 31, 2017 453,703 20,408 45,175 12,911 Liabilities assumed from acquisitions 222,970 11,781 102,502 51,618 Provision related to sales recorded in the period 3,463,983 117,010 85,996 104,664 Credits/payments issued during the period (3,311,060 ) (113,042 ) (79,170 ) (94,991 ) Balance at December 31, 2018 $ 829,596 $ 36,157 $ 154,503 $ 74,202 The following table summarizes the changes in the Company's valuation allowance on deferred tax assets for the period indicated for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Balance at the beginning of the period $ 41,617 $ 42,231 $ 22,567 (Decreases) increases due to net operating losses and temporary differences (382 ) 23,286 19,664 Divestitures — (23,900 ) — Balance at the end of the period $ 41,235 $ 41,617 $ 42,231
Summary of Property, Plant, and Equipment Estimated Useful Lives	Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Classification Estimated Useful Life Buildings 30 years Computer equipment 5 years Furniture and fixtures 7 years Leasehold improvements Shorter of asset's useful life or remaining life of lease Machinery and equipment 7 years Vehicles 5 years Property, plant, and equipment, net is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Land $ 1,572 $ 5,275 Buildings 233,185 227,864 Leasehold improvements 98,399 70,354 Machinery and equipment 334,351 260,637 Furniture and fixtures 10,779 18,415 Vehicles 1,506 1,517 Computer equipment 33,019 26,831 Construction-in-progress 40,771 32,235 Total property, plant, and equipment 753,582 643,128 Less: Accumulated depreciation (209,436 ) (156,370 ) Property, plant, and equipment, net $ 544,146 $ 486,758 Depreciation recognized by the Company is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Depreciation $ 64,417 $ 41,962 $ 29,314

Acquisitions and Divestitures (

Acquisitions and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of Purchase Price, Net of Cash Acquired	The purchase price, net of cash acquired, is calculated as follows (in thousands, except share amount and price per share): Fully diluted Impax share number (1) 73,288,792 Closing quoted market price of an Impax common share on May 4, 2018 $ 18.30 Equity consideration - subtotal $ 1,341,185 Add: Fair value of Impax stock options as of May 4, 2018 (2) 22,610 Total equity consideration 1,363,795 Add: Extinguishment of certain Impax obligations, including accrued and unpaid interest 320,290 Less: Cash acquired (37,907 ) Purchase price, net of cash acquired $ 1,646,178 (1) Represents shares of Impax Common Stock issued and outstanding immediately prior to the Combination. (2) Represents the fair value of 3.0 million fully vested Impax stock options valued using the Black-Scholes options pricing model.
Schedule of Purchase Price Allocation	The following is a summary of the preliminary purchase price allocation for the Impax acquisition (in thousands): Preliminary Fair Values Trade accounts receivable, net $ 211,762 Inventories 183,088 Prepaid expenses and other current assets 91,430 Property, plant and equipment 87,472 Goodwill 399,988 Intangible assets 1,574,929 Other 55,790 Total assets acquired 2,604,459 Accounts payable 47,912 Accrued expenses and other current liabilities 277,176 Long-term debt 599,400 Other long-term liabilities 33,793 Total liabilities assumed 958,281 Net assets acquired $ 1,646,178 The following is a summary of the preliminary purchase price allocation for the Gemini acquisition (in thousands): Preliminary Fair Values Trade accounts receivable, net $ 8,158 Inventories 1,851 Prepaid expenses and other current assets 3,795 Property, plant and equipment, net 11 Goodwill 1,500 Intangible assets 142,740 Other 324 Total assets acquired 158,379 Accounts payable 1,764 Accrued expenses and other current liabilities 14,644 License liability 20,000 Total liabilities assumed 36,408 Net assets acquired $ 121,971
Schedule of Acquired Intangible Assets	The acquired intangible assets are being amortized over their estimated useful lives as follows (in thousands): Preliminary Fair Values Weighted-Average Useful Life Product rights for licensed / developed technology $ 110,350 10 years Product rights for developed technologies 5,500 9 years Product rights for out-licensed generics royalty agreement 390 2 years $ 116,240 The acquired intangible assets are being amortized over their estimated useful lives as follows (in thousands): Preliminary Fair Values Weighted-Average Useful Life (Years) Marketed product rights $ 1,045,617 12.9
Schedule of Business Acquisition Pro Forma Data	The unaudited pro forma combined results of operations for the years ended December 31, 2018 , 2017 and 2016 (assuming the closing of the Combination occurred on January 1, 2016) are as follows (in thousands): Years Ended December 31, 2018 2017 2016 Net revenue $ 1,839,083 $ 1,809,441 $ 1,842,654 Net loss (163,915 ) (340,223 ) (535,087 ) Net loss attributable to Amneal Pharmaceuticals, Inc. $ (30,270 ) $ (109,920 ) $ (110,638 )

Restructuring and Asset-Relat_2

Restructuring and Asset-Related Charges (Tables)	12 Months Ended
	Dec. 31, 2018
Restructuring and Related Activities [Abstract]
Schedule of Components and Segment Earnings of Restructuring and Asset-Related Charges	The following table sets forth the components of the Company's restructuring and asset-related charges for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Employee separation charges (1) $ 45,118 $ — $ — Asset-related charges (2) 11,295 — — Total restructuring and asset-related charges $ 56,413 $ — $ — (1) Employee separation charges include the cost of benefits provided pursuant to the Company’s severance programs for employees at the Company's Hayward, CA facility and other facilities. (2) Asset-related charges are primarily associated with the write-off of leasehold improvements in connection with the closing of our Hayward, CA facility. The charges related to restructuring impacted segment earnings as follows (in thousands): Years Ended December 31, 2018 2017 2016 Generics $ 33,943 $ — $ — Specialty 4,076 — — Corporate 18,394 — — Total restructuring and asset-related charges $ 56,413 $ — $ —
Schedule of Restructuring Reserve	The following table shows the change in the employee separation-related liability associated with the Company's restructuring programs, which is included in accounts payable and accrued expenses (in thousands): Employee Separation Balance at December 31, 2017 $ — Liabilities assumed in Impax acquisition 2,199 Charges to income 48,246 Change in estimated liability (3,128 ) Payments (25,205 ) Balance at December 31, 2018 $ 22,112

Acquisition, Transaction-Rela_2

Acquisition, Transaction-Related and Integration Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
Schedule of Components of Acquisition, Transaction-Related and Integration Expenses	The following table sets forth the components of the Company’s acquisition, transaction-related and integration expenses for the years ended December 31, 2018 , 2017 and 2016 (in thousands). Years Ended December 31, 2018 2017 2016 Acquisition, transaction-related and integration expenses (1) $ 35,319 $ 9,403 $ 70 Profit participation units (2) 158,757 — — Transaction-related bonus (3) 27,742 — — Total $ 221,818 $ 9,403 $ 70 (1) Acquisition, transaction-related and integration expenses include professional service fees (e.g. legal, investment banking and accounting), information technology systems conversions, and contract termination/renegotiation costs. (2) Profit Participation Units expense relates to the accelerated vesting of certain of Amneal's profit participation units that occurred prior to the Closing of the Combination for current and former employees of Amneal for service prior to the Combination (see additional information in the paragraph below and Note 19. Stockholders' Equity/ Members' Deficit ). (3) Transaction-related bonus is a cash bonus that was funded by Holdings for employees of Amneal for service prior to the closing of the Combination (see additional information in Note 19. Stockholders' Equity/ Members' Deficit ).

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of (Loss) Income Before Income Taxes	The components of the Company's (loss) income before income taxes for the years ended December 31, 2018 , 2017 and 2016 were as follows (in thousands): Years Ended December 31, 2018 2017 2016 United States $ (138,484 ) $ 275,235 $ 334,750 International (64,238 ) (103,912 ) (119,929 ) Total (loss) income before income taxes $ (202,722 ) $ 171,323 $ 214,821
Schedule of (Benefit From) Provision for Income Tax Expense	The (benefit from) provision for income taxes is comprised of the following for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Current: Domestic $ 2,299 $ — $ — Foreign 5,721 1,256 5,274 Total current income tax 8,020 1,256 5,274 Deferred: Domestic (2,967 ) — — Foreign (6,472 ) 742 121 Total deferred income tax (9,439 ) 742 121 Total (benefit from) provision for income tax $ (1,419 ) $ 1,998 $ 5,395
Schedule of Effective Income Tax Rate	The effective tax rate for the years ended December 31, 2018 , 2017 and 2016 are as follows: Years Ended December 31, 2018 2017 2016 Federal income tax at the statutory rate 21.0 % — % — % State income tax, net of federal benefit (1.1 )% — % — % Losses for which no benefit has been recognized (12.3 )% 10.6 % 8.2 % Foreign rate differential (6.3 )% (6.5 )% (5.4 )% Other (0.6 )% (2.9 )% (0.3 )% Effective income tax rate 0.7 % 1.2 % 2.5 %
Schedule of Valuation Allowance, Deferred Tax Assets	A rollforward of the major categories of sales-related deductions for the years ended December 31, 2018 , 2017 and 2016 is as follows (in thousands): Contract Charge-backs and Sales Volume Allowances Cash Discount Allowances Accrued Returns Allowance Accrued Medicaid and Commercial Rebates Balance at January 1, 2016 $ 330,811 $ 14,894 $ 32,124 $ 14,385 Provision related to sales recorded in the period 2,182,606 70,662 31,741 17,181 Credits/payments issued during the period (2,146,569 ) (67,118 ) (17,670 ) (23,509 ) Balance at December 31, 2016 366,848 18,438 46,195 8,057 Provision related to sales recorded in the period 2,489,681 79,837 24,571 25,982 Credits/payments issued during the period (2,402,826 ) (77,867 ) (25,591 ) (21,128 ) Balance at December 31, 2017 453,703 20,408 45,175 12,911 Liabilities assumed from acquisitions 222,970 11,781 102,502 51,618 Provision related to sales recorded in the period 3,463,983 117,010 85,996 104,664 Credits/payments issued during the period (3,311,060 ) (113,042 ) (79,170 ) (94,991 ) Balance at December 31, 2018 $ 829,596 $ 36,157 $ 154,503 $ 74,202 The following table summarizes the changes in the Company's valuation allowance on deferred tax assets for the period indicated for the years ended December 31, 2018 , 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Balance at the beginning of the period $ 41,617 $ 42,231 $ 22,567 (Decreases) increases due to net operating losses and temporary differences (382 ) 23,286 19,664 Divestitures — (23,900 ) — Balance at the end of the period $ 41,235 $ 41,617 $ 42,231
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to future income tax benefits and payables as of December 31, 2018 and 2017 were as follows (in thousands): December 31, 2018 December 31, 2017 Deferred tax assets: Partnership interest in Amneal $ 240,044 $ — Projected imputed interest on TRA 9,838 — Net operating loss carryforward 107,942 34,889 IRC Section 163(j) interest carryforward 33,789 — Capitalized costs 900 949 Accrued expenses 4,298 985 Intangible assets 1,553 122 Tax credits and other 16,030 6,366 Total deferred tax assets 414,394 43,311 Valuation allowance (41,235 ) (41,617 ) Net deferred tax assets 373,159 1,694 Deferred tax liabilities: Fixed assets — (3,287 ) Intangible assets (1,178 ) — Total deferred tax liabilities (1,178 ) (3,287 ) Net deferred tax assets (liabilities) $ 371,981 $ (1,593 )
Schedule of Changes in Unrecognized Tax Benefits	A rollforward of unrecognized tax benefits for the years ended December 31, 2018 , 2017 and 2016 is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Unrecognized tax benefits at the beginning of the period $ — $ — $ — Gross change for current period positions 182 — — Gross change for prior period positions 2,346 — — Gross change due to Combination 5,208 — — Decrease due to expiration of statutes of limitations (530 ) — — Decrease due to settlements and payments — — — Unrecognized tax benefits at the end of the period $ 7,206 $ — $ —

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted earnings per share of Class A Common Stock and Class B-1 Common Stock (in thousands, except per share amounts): Years Ended December 31, 2018 2017 2016 Numerator: Net loss attributable to Amneal Pharmaceuticals, Inc. $ (20,920 ) $ — $ — Denominator: Weighted-average shares of Class A Common Stock and Class B-1 Common Stock outstanding-basic and diluted 127,252 Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders: Class A and Class B-1 basic and diluted $(0.16)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table presents potentially dilutive securities excluded from the computations of diluted earnings per share of Class A Common Stock and Class B-1 Common Stock (in thousands). Years Ended December 31, 2018 2017 2016 Stock options (1) 5,815 — — Restricted stock units (1) 1,331 — — Shares of Class B Common Stock (2) 171,261 — — (1) Excluded from the computation of diluted earnings per share of Class A Common Stock and Class B-1 Common Stock because the effect of their inclusion would have been anti-dilutive since there was a net loss attributable to the Company for the year ended December 31, 2018 . (2) Shares of Class B Common Stock are considered potentially dilutive shares of Class A Common Stock and Class B-1 Common Stock. Shares of Class B Common Stock have been excluded from the computations of diluted earnings per share of Class A Common Stock and Class B-1 Common Stock because the effect of their inclusion would have been anti-dilutive under the if-converted method.

Trade Accounts Receivable, Net

Trade Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
Schedule of Trade Accounts Receivable, Net	Trade accounts receivable, net is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Gross accounts receivable $ 1,349,588 $ 827,302 Allowance for doubtful accounts (2,340 ) (1,824 ) Contract charge-backs and sales volume allowances (829,596 ) (453,703 ) Cash discount allowances (36,157 ) (20,408 ) Subtotal (868,093 ) (475,935 ) Trade accounts receivable, net $ 481,495 $ 351,367

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of Inventory, Current	Inventories, net of reserves, are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Raw materials $ 181,654 $ 140,051 Work in process 54,152 38,146 Finished goods 221,413 105,841 Total inventories $ 457,219 $ 284,038
Schedule of Inventory, Noncurrent	Inventories, net of reserves, are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Raw materials $ 181,654 $ 140,051 Work in process 54,152 38,146 Finished goods 221,413 105,841 Total inventories $ 457,219 $ 284,038

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Deposits and advances $ 2,142 $ 1,851 Prepaid insurance 6,094 3,154 Prepaid regulatory fees 4,924 5,926 Levothyroxine transition contract asset (1) 36,393 — Income tax receivable 29,625 — Other current receivables 16,979 15,150 Other prepaid assets 32,164 16,315 Total prepaid expenses and other current assets $ 128,321 $ 42,396

Property, Plant, and Equipmen_2

Property, Plant, and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Summary of Property, Plant, and Equipment	Depreciation expense is computed primarily using the straight-line method over the estimated useful lives of the assets, which are as follows: Asset Classification Estimated Useful Life Buildings 30 years Computer equipment 5 years Furniture and fixtures 7 years Leasehold improvements Shorter of asset's useful life or remaining life of lease Machinery and equipment 7 years Vehicles 5 years Property, plant, and equipment, net is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Land $ 1,572 $ 5,275 Buildings 233,185 227,864 Leasehold improvements 98,399 70,354 Machinery and equipment 334,351 260,637 Furniture and fixtures 10,779 18,415 Vehicles 1,506 1,517 Computer equipment 33,019 26,831 Construction-in-progress 40,771 32,235 Total property, plant, and equipment 753,582 643,128 Less: Accumulated depreciation (209,436 ) (156,370 ) Property, plant, and equipment, net $ 544,146 $ 486,758 Depreciation recognized by the Company is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Depreciation $ 64,417 $ 41,962 $ 29,314

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in goodwill for the years ended December 31, 2018 and 2017 were as follows (in thousands): December 31, 2018 December 31, 2017 Balance, beginning of period $ 26,444 $ 28,441 Goodwill acquired during the period 401,488 — Goodwill divested during the period — (3,895 ) Currency translation (1,706 ) 1,898 Balance, end of period $ 426,226 $ 26,444
Schedule of Indefinite-Lived Intangible Assets	Intangible assets at December 31, 2018 and 2017 is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Weighted-Average Amortization Period (in years) Cost Accumulated Amortization Net Cost Accumulated Amortization Net Amortizing intangible assets: Product rights 12.4 $ 1,282,011 $ (88,081 ) $ 1,193,930 $ 49,700 $ (17,210 ) $ 32,490 Customer relationships 14.4 7,005 (1,955 ) 5,050 7,421 (1,072 ) 6,349 Other intangible assets 12.5 $ 5,620 $ (1,561 ) $ 4,059 $ 5,775 $ (1,165 ) $ 4,610 Total $ 1,294,636 $ (91,597 ) $ 1,203,039 $ 62,896 $ (19,447 ) $ 43,449 In-process research and development 451,930 — 451,930 1,150 — 1,150 Total intangible assets $ 1,746,566 $ (91,597 ) $ 1,654,969 $ 64,046 $ (19,447 ) $ 44,599
Schedule of Finite-Lived Intangible Assets	Intangible assets at December 31, 2018 and 2017 is comprised of the following (in thousands): December 31, 2018 December 31, 2017 Weighted-Average Amortization Period (in years) Cost Accumulated Amortization Net Cost Accumulated Amortization Net Amortizing intangible assets: Product rights 12.4 $ 1,282,011 $ (88,081 ) $ 1,193,930 $ 49,700 $ (17,210 ) $ 32,490 Customer relationships 14.4 7,005 (1,955 ) 5,050 7,421 (1,072 ) 6,349 Other intangible assets 12.5 $ 5,620 $ (1,561 ) $ 4,059 $ 5,775 $ (1,165 ) $ 4,610 Total $ 1,294,636 $ (91,597 ) $ 1,203,039 $ 62,896 $ (19,447 ) $ 43,449 In-process research and development 451,930 — 451,930 1,150 — 1,150 Total intangible assets $ 1,746,566 $ (91,597 ) $ 1,654,969 $ 64,046 $ (19,447 ) $ 44,599
Finite-lived Intangible Assets Amortization Expense	Amortization expense related to intangible assets recognized is as follows (in thousands): Years Ended December 31, 2018 2017 2016 Amortization $ 72,986 $ 3,974 $ 3,702
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The following table presents future amortization expense for the next five years and thereafter, excluding $452 million of IPR&D intangible assets (in thousands). Future Amortization 2019 $ 123,497 2020 130,154 2021 146,843 2022 149,053 2023 127,249 Thereafter 526,243 Total $ 1,203,039

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses are comprised of the following (in thousands): December 31, 2018 December 31, 2017 Accounts payable $ 114,846 $ 70,013 Accrued returns allowance 154,503 45,175 Accrued compensation 77,066 23,954 Accrued Medicaid and commercial rebates 74,202 12,911 Accrued royalties 23,639 2,970 Estimated Teva and Allergan chargebacks and rebates (1) 13,277 — Medicaid reimbursement accrual 15,000 15,000 Accrued professional fees 4,555 938 Accrued other 37,352 23,818 Total accounts payable and accrued expenses $ 514,440 $ 194,779 (1) In connection with Impax's August 2016 acquisition of certain assets from Teva Pharmaceuticals USA, Inc. ("Teva") and Allergan plc ("Allergan"), Impax agreed to manage the payment process for certain commercial chargebacks and rebates on behalf of Teva and Allergan related to products each of Teva and Allergan sold into the channel prior to Impax's acquisition of the products. On August 18, 2016, Impax received a payment totaling $42 million from Teva and Allergan, which represented their combined estimate of the amount of commercial chargebacks and rebates to be paid by Impax on their behalf to wholesalers who purchased products from Teva and Allergan prior to the closing. Pursuant to the agreed upon transition services, Teva and Allergan are obligated to reimburse Impax for additional payments related to chargebacks and rebates for products they sold into the channel prior to the closing and made on their behalf in excess of the $42 million . If the total payments made by Impax on behalf of Teva and Allergan are less than $42 million , Impax is obligated to refund the difference to Teva and/or Allergan. As of December 31, 2018 , $13 million remained in accounts payable and accrued expenses.

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following is a summary of the Company's total indebtedness (in thousands): December 31, 2018 December 31, 2017 Senior Secured Credit Facility – Term Loan due May 2025 $ 2,685,876 $ — Senior Credit Facility – Term Loan — 1,378,160 Senior Credit Facility – Revolver — 75,000 Other 624 — Total debt 2,686,500 1,453,160 Less: debt issuance costs (34,453 ) (8,715) Total debt, net of debt issuance costs 2,652,047 1,444,445 Less: current portion of long-term debt (21,449) (89,171) Total long-term debt, net $ 2,630,598 $ 1,355,274

Fair Value Measurements of Fi_2

Fair Value Measurements of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table sets forth the Company’s financial assets and liabilities that were measured at fair value on a recurring basis as of December 31, 2018 (in thousands) (there were no material assets or liabilities that were measured at fair value on a recurring basis as of December 31, 2017 ): Fair Value Measurement Based on Total Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Deferred Compensation Plan asset (1) $ 40,101 $ — $ 40,101 $ — Liabilities Deferred Compensation Plan liabilities (1) $ 27,978 $ — $ 27,978 $ — (1) The deferred compensation plan liabilities are non-current liabilities recorded at the value of the amount owed to the plan participants, with changes in value recognized as compensation expense. The calculation of the deferred compensation plan obligation is derived from observable market data by reference to hypothetical investments selected by the participants and is included in other long-term liabilities. The Company invests participant contributions in corporate-owned life insurance policies, for which the cash surrender value is included in other non-current assets.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	The table below reflects the future minimum lease payments, including reasonably assured renewals, due under these non-cancelable leases as of December 31, 2018 (in thousands): Operating Leases 2019 $ 25,885 2020 12,071 2021 11,105 2022 10,329 2023 10,043 Thereafter 28,128 Total $ 97,561

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Option Activity	The following table summarizes all of the Company's stock option activity for the current year through December 31, 2018 (there was no activity during the years ended December 31, 2017 and 2016 ): Stock Options Number of Weighted- Weighted- Aggregate Outstanding at December 31, 2017 — $ — Conversion of Impax stock options outstanding on May 4, 2018 3,002,669 18.90 Options granted 3,555,808 16.64 Options exercised (351,668 ) 10.80 Options forfeited (392,228 ) 23.02 Outstanding at December 31, 2018 5,814,581 $ 17.73 8.0 $ 2.6 Options exercisable at December 31, 2018 2,438,046 $ 19.37 6.0 $ 2.6
Schedule of Nonvested Restricted Stock Units Activity	The following table summarizes all of the Company's restricted stock unit activity for the current year through December 31, 2018 (there was no activity during the years ended December 31, 2017 and 2016 ): Restricted Stock Units Number of Weighted- Weighted- Aggregate Non-vested at December 31, 2017 — $ — Granted 1,421,814 17.28 Vested — — Forfeited (91,190 ) 19.19 Non-vested at December 31, 2018 1,330,624 $ 17.15 3.3 $ 18.0
Schedule of Weighted Average Assumptions Used in the Option Pricing Model	The following table presents the weighted-average assumptions used in the option pricing model for options granted under the 2018 Plan. December 31, 2018 Volatility 46.5% Risk-free interest rate 2.9% Dividend yield —% Weighted-average expected life (years) 6.25 Weighted average grant date fair value $8.14
Schedule of Employee Service Share-based Compensation	The amount of stock-based compensation expense recognized by the Company for the years ended December 31, 2018, 2017 and 2016 was as follows (in thousands): Year Ended December 31, 2018 2017 2016 Cost of goods sold $ 921 $ — $ — Selling, general and administrative 6,923 — — Research and development 996 — — Total $ 8,840 $ — $ —

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases	The annual payments required under the terms of the non-cancelable lease agreement over the next five years and thereafter are as follows (in thousands): Payments Due 2019 $ 5,474 2020 5,474 2021 5,474 2022 5,474 2023 5,474 Thereafter 107,196 Total $ 134,566

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The tables below present segment information reconciled to total Company financial results, with segment operating income or loss including gross profit less direct research and development expenses and direct selling expenses as well as any litigation settlements, to the extent specifically identified by segment (in thousands): Year Ended December 31, 2018 Generics Specialty Corporate and Other Total Net revenue $ 1,439,031 $ 223,960 $ — $ 1,662,991 Cost of goods sold 842,996 103,592 — 946,588 Gross profit 596,035 120,368 — 716,403 Selling, general and administrative 68,426 49,465 112,544 230,435 Research and development 183,412 10,778 — 194,190 In-process research and development impairment charges 39,259 — — 39,259 Acquisition, transaction-related and integration expenses 114,622 — 107,196 221,818 Restructuring and asset-related charges 33,943 4,076 18,394 56,413 Intellectual property legal development expenses 15,772 489 — 16,261 Legal settlement gains (22,300 ) — — (22,300 ) Operating income (loss) $ 162,901 $ 55,560 $ (238,134 ) $ (19,673 ) Year Ended December 31, 2017 Generics Specialty Corporate Total Net revenue $ 1,033,654 $ — $ — $ 1,033,654 Cost of goods sold 507,476 — — 507,476 Gross profit 526,178 — — 526,178 Selling, general and administrative 56,050 — 52,996 109,046 Research and development 171,420 — — 171,420 Intellectual property legal development expenses 20,518 — — 20,518 Legal settlement gains (29,312 ) — — (29,312 ) Acquisition and transaction-related expenses — — 9,403 9,403 Operating income (loss) $ 307,502 $ — $ (62,399 ) $ 245,103 Year Ended December 31, 2016 Generics Specialty Corporate Total Net revenue $ 1,018,225 $ — $ — $ 1,018,225 Cost of goods sold 420,770 — — 420,770 Gross profit 597,455 — — 597,455 Selling, general and administrative 69,540 — 49,217 118,757 Research and development 179,019 — — 179,019 Intellectual property legal development expenses 25,728 — — 25,728 Legal settlement gains (11,000 ) — — (11,000 ) Acquisition and transaction-related expenses — — 70 70 Operating income (loss) $ 334,168 $ — $ (49,287 ) $ 284,881
Schedules of Concentration of Risk	The Company's significant product families, as determined based on net revenue, and their percentage of the Company's consolidated net revenue for each of the years ended December 31, 2018 , 2017 and 2016 are set forth below (in thousands, except for percentages): Segment Product Family Year Ended December 31, 2018 $ % Generics Yuvafem-Estradiol $ 130,920 8% Generics Diclofenac Sodium Gel 103,131 6% Specialty Rytary® family 95,541 6% Generics Aspirin; Dipyridamole ER Capsul 78,541 5% Generics Epinephrine Auto-Injector family (generic Adrenaclick®) $ 67,529 4% Segment Product Family Year Ended December 31, 2017 $ % Generics Yuvafem-Estradiol $ 130,480 13% Generics Diclofenac Sodium Gel 94,395 9% Generics Aspirin; Dipyridamole ER Capsul 79,674 8% Generics Oseltamivir 37,240 4% Generics Ranitidine $ 31,283 3% Segment Product Family Year Ended December 31, 2016 $ % Generics Lidocaine $ 121,832 12% Generics Diclofenac Sodium Gel 71,672 7% Generics Yuvafem-Estradiol 53,025 5% Generics Metaxalone 33,698 3% Generics Metformin ER $ 33,420 3%

Supplementary Financial Infor_2

Supplementary Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of Supplementary Financial Information (Unaudited)	Selected financial information for the quarterly periods noted is as follows (in thousands, except per share amounts): Quarters Ended 2018 (1) (2) March 31 June 30 September 30 December 31 Net revenue $ 275,189 $ 413,787 $ 476,487 $ 497,528 Gross profit 144,595 178,295 200,105 193,408 Net income (loss) 51,652 (250,090 ) 17,465 (20,330 ) Net (loss) income attributable to Amneal Pharmaceuticals, Inc. — (19,104 ) 6,952 (8,768 ) Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders: Class A and Class B-1 basic — (0.15 ) 0.05 (0.07 ) Class A and Class B-1 diluted $ — $ (0.15 ) $ 0.05 $ (0.07 ) Quarters Ended 2017 (2) March 31 June 30 September 30 December 31 Net revenue $ 225,681 $ 259,871 $ 254,733 $ 293,369 Gross profit 116,016 123,733 135,013 151,416 Net income 42,261 37,748 27,122 62,194 Net income attributable to Amneal Pharmaceuticals, Inc. — — — — Net income per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders: Class A and Class B-1 basic — — — — Class A and Class B-1 diluted $ — $ — $ — $ — (1) Basic and diluted net income (loss) per share are computed independently for each of the quarters presented. Therefore, the sum of quarterly basic and diluted net income (loss) per share amounts may not equal annual basic and diluted net income (loss) per share amounts. (2) On May 4, 2018, Impax and Amneal combined the generics and specialty pharmaceutical business of Impax with the generic drug development and manufacturing business of Amneal to create the Company as a new generics and specialty pharmaceutical company. Prior quarters have not been revised as a result of the Combination. Therefore, current year results, and balances, may not be comparable to prior years as the current year includes the impact of the Combination from May 4, 2018. For further details on the Combination, see Note 1. Nature of Operations and Basis of Presentation .

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	May 04, 2018	Jun. 30, 2018	Dec. 31, 2018
Class of Stock [Line Items]
Shares repurchased percentage	15.00%
Private Placement
Class of Stock [Line Items]
Sale of stock price per share (in dollars per share)	$ 18.25
Gross proceeds from stock issuance	$ 855
Holdings
Class of Stock [Line Items]
Ownership percentage by noncontrolling owners	57.00%		57.00%
Holdings | Private Placement And PPU Holders Distribution
Class of Stock [Line Items]
Decrease in noncontrolling ownership interest percentage	18.00%
Impax Acquisition | Holdings
Class of Stock [Line Items]
Ownership percentage by noncontrolling owners	75.00%		0.00%
Ownership percentage by parent	25.00%
Impax Common Stock Holders | Impax Acquisition
Class of Stock [Line Items]
Shareholder ownership percentage	25.00%
Amneal Holdings, LLC | Impax Acquisition
Class of Stock [Line Items]
Shareholder ownership percentage	75.00%
PIPE Investors
Class of Stock [Line Items]
Shareholder ownership percentage	15.00%
Common Class A
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Stock conversion ratio	1
Common Class A | Private Placement
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	34,500,000
Common Class A | PPU Holders Distribution
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	6,900,000	6,886,140	6,900,000
Common Class B
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Common Class B-1
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Common Class B-1 | Private Placement
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	12,300,000
Impax Laboratories, LLC
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Major Categories of Sales-related Deductions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Contract Charge-backs and Sales Volume Allowances
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 453,703	$ 366,848	$ 330,811
Liabilities assumed from acquisitions	222,970
Provision related to sales recorded in the period	3,463,983	2,489,681	2,182,606
Credits/payments issued during the period	(3,311,060)	(2,402,826)	(2,146,569)
Ending balance	829,596	453,703	366,848
Cash Discount Allowances
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	20,408	18,438	14,894
Liabilities assumed from acquisitions	11,781
Provision related to sales recorded in the period	117,010	79,837	70,662
Credits/payments issued during the period	(113,042)	(77,867)	(67,118)
Ending balance	36,157	20,408	18,438
Accrued Returns Allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	45,175	46,195	32,124
Liabilities assumed from acquisitions	102,502
Provision related to sales recorded in the period	85,996	24,571	31,741
Credits/payments issued during the period	(79,170)	(25,591)	(17,670)
Ending balance	154,503	45,175	46,195
Accrued Medicaid and Commercial Rebates
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	12,911	8,057	14,385
Liabilities assumed from acquisitions	51,618
Provision related to sales recorded in the period	104,664	25,982	17,181
Credits/payments issued during the period	(94,991)	(21,128)	(23,509)
Ending balance	$ 74,202	$ 12,911	$ 8,057

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2019	Jun. 30, 2018	Jan. 01, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Restricted cash	$ 5,385	$ 3,756	$ 10,179
Cost of goods sold	946,588	507,476	420,770
Cumulative-effective adjustment from adoption of ASU 2014-09 (Topic 606)						$ 4,977
Accounting Standards Update 2016-02 | Scenario, Forecast
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Estimated increase total assets and liabilities, upon adoption (less than)				5.00%
Stockholders' Accumulated Deficit
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative-effective adjustment from adoption of ASU 2014-09 (Topic 606)						4,977
Stockholders' Accumulated Deficit | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative-effective adjustment from adoption of ASU 2014-09 (Topic 606)					$ 2,000	$ 5,000
Shipping Costs
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cost of goods sold	$ 21,000	$ 15,000	$ 13,000

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2018
Buildings
Property, Plant and Equipment [Line Items]
Estimated Useful Life	30 years
Computer equipment
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years
Vehicles
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years

Acquisitions and Divestitures -

Acquisitions and Divestitures - Narrative (Details)	May 07, 2018USD ($)	May 04, 2018USD ($)	Sep. 30, 2017USD ($)	Aug. 31, 2017USD ($)product	Jul. 31, 2018USD ($)	Oct. 31, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Acquisition, transaction-related and integration expenses									$ 35,319,000	$ 9,403,000	$ 70,000
Goodwill							$ 426,226,000	$ 426,226,000	426,226,000	26,444,000	28,441,000
Total consideration, net of cash acquired									324,634,000	0	0
Loss on sale									2,958,000	29,232,000	0
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Amneal Pharma Pty Ltd
Business Acquisition [Line Items]
Ownership percentage sold				100.00%
Cash consideration				$ 10,000,000
Carrying value, net assets				32,000,000
Carrying value, intangible assets sold				14,000,000
Carrying value, goodwill				$ 2,000,000
Loss on sale										24,000,000
Divestiture costs										2,000,000
Loss on disposition of business, release of foreign currency translation adjustments										400,000
Claim indemnification period, from closing date of disposition (up to)				18 months
Trademark transfer period				3 years
Supply agreement period				3 years
Number of other products for sale | product				4
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Amneal Nordic ApS and Amneal Pharma Spain S.L.
Business Acquisition [Line Items]
Ownership percentage sold			100.00%
Carrying value, net assets			$ 13,000,000
Carrying value, intangible assets sold			1,000,000
Carrying value, goodwill			2,000,000
Loss on sale										5,000,000
Loss on disposition of business, release of foreign currency translation adjustments										500,000
Cash consideration, subsidiary			$ 8,000,000
Cash consideration received post divestiture, included in original cash consideration, subsidiary						$ 7,000,000
Cash consideration, payment terms			60 days
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Amneal Nordic ApS and Amneal Pharma Spain S.L. | Aristo
Business Acquisition [Line Items]
Additional payment on inventory, requirement			12 months
Specialty
Business Acquisition [Line Items]
Goodwill							360,000,000	360,000,000	360,000,000
Generics
Business Acquisition [Line Items]
Goodwill							66,000,000	66,000,000	66,000,000
Impax Acquisition
Business Acquisition [Line Items]
Acquisition, transaction-related and integration expenses									23,000,000	9,000,000	0
Measurement consideration transferred, fair value equity interest, percentage		25.00%
Indefinite-lived intangible assets acquired		$ 529,000,000
Goodwill							399,988,000	399,988,000	399,988,000
Total consideration, net of cash acquired		1,646,178,000
Cash acquired from acquisition		37,907,000
Liabilities incurred		$ 320,290,000
Revenue of acquiree since date of acquisition							399,000,000
Income (loss) of acquiree since date of acquisition							(104,000,000)
Impax Acquisition | Specialty
Business Acquisition [Line Items]
Goodwill							359,000,000	359,000,000	359,000,000
Impax Acquisition | Generics
Business Acquisition [Line Items]
Goodwill							41,000,000	41,000,000	41,000,000
Impax Acquisition | Amneal Holdings, LLC
Business Acquisition [Line Items]
Shareholder ownership percentage		75.00%
Gemini Laboratories, LLC Acquisition
Business Acquisition [Line Items]
Acquisition, transaction-related and integration expenses									400,000	$ 0	$ 0
Indefinite-lived intangible assets acquired									27,000,000
Goodwill							1,500,000	1,500,000	1,500,000
Percentage of voting interests acquired	98.00%
Total consideration, net of cash acquired	$ 120,000,000
Cash acquired from acquisition	4,000,000
Consideration paid in cash on hand	43,000,000
Working capital settlement	3,000,000
Final working capital adjustment					$ 3,000,000
Acquisition noncontrolling interest	3,000,000
Revenue of acquiree since date of acquisition								32,000,000
Income (loss) of acquiree since date of acquisition								10,000,000
Gemini Laboratories, LLC Acquisition | Notes Payable
Business Acquisition [Line Items]
Liabilities incurred	$ 77,000,000
Stated interest rate	3.00%
Gemini Laboratories, LLC Acquisition | Specialty
Business Acquisition [Line Items]
Goodwill							$ 2,000,000	$ 2,000,000	$ 2,000,000

Acquisitions and Divestitures_2

Acquisitions and Divestitures - Payments to Acquire Business (Details) - USD ($) $ / shares in Units, $ in Thousands	May 04, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Purchase price, net of cash acquired		$ 324,634	$ 0	$ 0
Impax Acquisition
Business Acquisition [Line Items]
Fully diluted Impax share number (in shares)	73,288,792
Closing quoted market price of an Impax common share on May 4, 2018 (in dollars per share)	$ 18.3
Equity consideration - subtotal	$ 1,341,185
Add: Fair value of Impax stock options as of May 4, 2018	22,610
Total equity consideration	1,363,795
Add: Extinguishment of certain Impax obligations, including accrued and unpaid interest	320,290
Less: Cash acquired	(37,907)
Purchase price, net of cash acquired	$ 1,646,178
Number of shares issued, fully vested stock options (in shares)	3,000,000

Acquisitions and Divestitures_3

Acquisitions and Divestitures - Assets Acquired and Liabilities Assumed (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	$ 35,319,000	$ 9,403,000	$ 70,000
Business Acquisition [Line Items]
Goodwill	426,226,000	26,444,000	28,441,000
Impax Acquisition
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	23,000,000	9,000,000	0
Business Acquisition [Line Items]
Trade accounts receivable, net	211,762,000
Inventories	183,088,000
Prepaid expenses and other current assets	91,430,000
Property, plant and equipment	87,472,000
Goodwill	399,988,000
Intangible assets	1,574,929,000
Other	55,790,000
Total assets acquired	2,604,459,000
Accounts payable	47,912,000
Accrued expenses and other current liabilities	277,176,000
Long-term debt	599,400,000
Other long-term liabilities	33,793,000
Total liabilities assumed	958,281,000
Net assets acquired	1,646,178,000
Gemini Laboratories, LLC Acquisition
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	400,000	$ 0	$ 0
Business Acquisition [Line Items]
Trade accounts receivable, net	8,158,000
Inventories	1,851,000
Prepaid expenses and other current assets	3,795,000
Property, plant and equipment	11,000
Goodwill	1,500,000
Intangible assets	142,740,000
Other	324,000
Total assets acquired	158,379,000
Accounts payable	1,764,000
Accrued expenses and other current liabilities	14,644,000
Other long-term liabilities	20,000,000
Total liabilities assumed	36,408,000
Net assets acquired	$ 121,971,000

Acquisitions and Divestitures_4

Acquisitions and Divestitures - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	May 04, 2018	Dec. 31, 2018
Impax Acquisition
Acquired Finite-Lived Intangible Assets [Line Items]
Preliminary Fair Values	$ 1,045,617
Weighted-Average Useful Life	12 years 10 months 24 days
Gemini Laboratories, LLC Acquisition
Acquired Finite-Lived Intangible Assets [Line Items]
Preliminary Fair Values		$ 116,240
Gemini Laboratories, LLC Acquisition | Product rights for licensed / developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Preliminary Fair Values		$ 110,350
Weighted-Average Useful Life		10 years
Gemini Laboratories, LLC Acquisition | Product rights for developed technologies
Acquired Finite-Lived Intangible Assets [Line Items]
Preliminary Fair Values		$ 5,500
Weighted-Average Useful Life		9 years
Gemini Laboratories, LLC Acquisition | Product rights for out-licensed generics royalty agreement
Acquired Finite-Lived Intangible Assets [Line Items]
Preliminary Fair Values		$ 390
Weighted-Average Useful Life		2 years

Acquisitions and Divestitures_5

Acquisitions and Divestitures - Pro Forma (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Net revenue	$ 1,839,083	$ 1,809,441	$ 1,842,654
Net loss	(163,915)	(340,223)	(535,087)
Net loss attributable to Amneal Pharmaceuticals, Inc.	$ (30,270)	$ (109,920)	$ (110,638)

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - customer	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Concentration Risk [Line Items]
Concentration risk, number of largest customers	3	3	3
Sales Revenue, Gross | Three Largest Customers | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk percentage	83.00%	79.00%	78.00%

Alliance and Collaboration - Na

Alliance and Collaboration - Narrative (Details)	Nov. 09, 2018USD ($)	Aug. 16, 2018USD ($)	May 07, 2018USD ($)	Oct. 01, 2017USD ($)product	Jun. 30, 2016USD ($)	Feb. 28, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Cost of goods sold									$ 946,588,000	$ 507,476,000	$ 420,770,000
Accounts payable and accrued expenses							$ 514,440,000	$ 514,440,000	514,440,000	194,779,000
Research and development									194,190,000	171,420,000	$ 179,019,000
JSP License and Commercialization Agreement
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement term		10 years
Collaborative arrangement maximum contingent payments amount, if circumstances met		$ 50,000,000
Collaborative arrangement maximum contingent payments amount, if circumstances met, payment period requirement		30 days
Collaborative arrangement maximum additional contingent payments amount, if circumstances met		$ 20,000,000
Collaborative arrangement payment								0
JSP and Lannett Company Transition Agreement
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement non-refundable payments, if circumstances met	$ 50,000,000
Collaborative arrangement non-refundable payments, adjustment							3,000,000
Collaborative arrangement, net liability due							47,000,000	47,000,000	47,000,000
Collaborative arrangement, non-refundable upfront profit-sharing payment							43,000,000
Cost of goods sold								10,000,000
Other current assets, related to unamortized portion of non-refundable payments							36,393,000	36,393,000	36,393,000	0
Accounts payable and accrued expenses							$ 4,000,000	$ 4,000,000	4,000,000
JSP and Lannett Company Transition Agreement | Subsequent Event
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement, non-refundable upfront profit-sharing payment						$ 4,000,000
Biosimilar Licensing and Supply Agreement
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount			$ 72,000,000
Research and development									5,000,000
Adello Biologics, LLC License and Commercialization Agreement
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement term				10 years
Research and development									0	$ 0
Number of products | product				2
Collaborative arrangement up front payment				$ 2,000,000
Collaborative arrangement profit share percentage				50.00%
Adello Biologics, LLC License and Commercialization Agreement | Regulatory Approval
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount				$ 21,000,000
Adello Biologics, LLC License and Commercialization Agreement | Successful Delivery of Commercial Launch Inventory
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount				43,000,000
Adello Biologics, LLC License and Commercialization Agreement | Number of Competitors for Launch of One Product | Minimum
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount				20,000,000
Adello Biologics, LLC License and Commercialization Agreement | Number of Competitors for Launch of One Product | Maximum
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount				50,000,000
Adello Biologics, LLC License and Commercialization Agreement | Achievement of Cumulative Net Sales | Minimum
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount				15,000,000
Adello Biologics, LLC License and Commercialization Agreement | Achievement of Cumulative Net Sales | Maximum
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement maximum contingent payments amount				$ 68,000,000
Astra Zeneca
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Collaborative arrangement reduced royalty					$ 30,000,000
Astra Zeneca | Royalty
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Cost of goods sold									$ 15,000,000

Restructuring and Asset-Relat_3

Restructuring and Asset-Related Charges - Charges Related to Restructuring and Asset-Related Charges (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	$ 56,413	$ 0	$ 0
Employee separation charges
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	45,118	0	0
Asset-related charges
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	$ 11,295	$ 0	$ 0

Restructuring and Asset-Relat_4

Restructuring and Asset-Related Charges - Charges Related to Restructuring Impact on Segment Earnings (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	$ 56,413	$ 0	$ 0
Operating Segments | Generics
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	33,943	0	0
Operating Segments | Specialty
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	4,076	0	0
Corporate
Restructuring Cost and Reserve [Line Items]
Total restructuring and asset-related charges	$ 18,394	$ 0	$ 0

Restructuring and Asset-Relat_5

Restructuring and Asset-Related Charges - Changes in Restructuring Reserve (Details) - Employee Severance $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 0
Liabilities assumed in Impax acquisition	2,199
Charges to income	48,246
Change in estimated liability	(3,128)
Payments	(25,205)
Ending balance	$ 22,112

Acquisition, Transaction-Rela_3

Acquisition, Transaction-Related and Integration Expenses - Schedule of Components of Acquisition, Transaction-related and Integration Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	$ 35,319	$ 9,403	$ 70
Profit participation units	158,757	0	0
Transaction-related bonus	27,742	0	0
Total	$ 221,818	$ 9,403	$ 70

Acquisition, Transaction-Rela_4

Acquisition, Transaction-Related and Integration Expenses - Narrative (Details) - USD ($) $ in Thousands	May 04, 2018	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
Profit participation units			$ 158,757	$ 0	$ 0
PPU Holders Distribution | Common Class A
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	6,900,000	6,886,140	6,900,000
Accelerated vesting of profit participation units, fair value		$ 126,000	$ 126,000
Accelerated vesting cash payment		$ 33,000	$ 33,000

Income taxes - Narrative (Detai

Income taxes - Narrative (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	May 04, 2018	Dec. 31, 2015
Operating Loss Carryforwards [Line Items]
Deferred tax asset, basis difference in investment, portion attributable to acquirer prior to business combination						$ 306,000,000
Deferred tax asset, net operating loss, portion attributable to acquirer prior to business combination						55,000,000
Liabilities under tax receivable agreement	$ 192,884,000		$ 192,884,000	$ 0		$ 193,000,000
Accrual for uncertain tax positions				0	$ 0
Unrecognized tax benefits	7,206,000		7,206,000	0	0		$ 0
Unrecognized tax benefits that would impact the effective tax rate	7,000,000		7,000,000
Unrecognized tax benefits, net interest expense			200,000
Unrecognized tax benefits, accrued interest expense	600,000		600,000
Unrecognized tax benefits, accrued tax penalties	0		0
Undistributed earnings of foreign subsidiaries	56,000,000		56,000,000
Tax Cuts and Jobs Act of 2017, income tax expense, GILTI			400,000
Tax Cuts and Jobs Act of 2017, non-cash charge to income tax expense	100,000	$ 100,000	200,000
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	364,000,000		364,000,000
Foreign | Ministry of Finance, India
Operating Loss Carryforwards [Line Items]
Income tax holiday, effect on earnings			2,000,000	$ 2,000,000	$ 2,000,000
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	303,000,000		303,000,000
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 104,000,000		$ 104,000,000

Income taxes - Components of (L

Income taxes - Components of (Loss) Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Examination [Line Items]
Total (loss) income before income taxes	$ (202,722)	$ 171,323	$ 214,821
United States
Income Tax Examination [Line Items]
Total (loss) income before income taxes	(138,484)	275,235	334,750
International
Income Tax Examination [Line Items]
Total (loss) income before income taxes	$ (64,238)	$ (103,912)	$ (119,929)

Income taxes - (Benefit From) P

Income taxes - (Benefit From) Provision for Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current:
Domestic	$ 2,299	$ 0	$ 0
Foreign	5,721	1,256	5,274
Total current income tax	8,020	1,256	5,274
Deferred:
Domestic	(2,967)	0	0
Foreign	(6,472)	742	121
Deferred Income Tax Expense (Benefit)	(9,439)	742	121
Total (benefit from) provision for income tax	$ (1,419)	$ 1,998	$ 5,395

Income taxes - Effective Income

Income taxes - Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Federal income tax at the statutory rate	21.00%	0.00%	0.00%
State income tax, net of federal benefit	(1.10%)	0.00%	0.00%
Losses for which no benefit has been recognized	(12.30%)	10.60%	8.20%
Foreign rate differential	(6.30%)	(6.50%)	(5.40%)
Other	(0.60%)	(2.90%)	(0.30%)
Effective income tax rate	0.70%	1.20%	2.50%

Income taxes - Deferred Tax Ass

Income taxes - Deferred Tax Assets, Changes in Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Asset, Valuation Allowance [Roll Forward]
Balance at the beginning of the period	$ 41,617	$ 42,231	$ 22,567
(Decreases) increases due to net operating losses and temporary differences	(382)	23,286	19,664
Divestitures	0	(23,900)	0
Balance at the end of the period	$ 41,235	$ 41,617	$ 42,231

Income taxes - Deferred Tax A_2

Income taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Partnership interest in Amneal	$ 240,044	$ 0
Projected imputed interest on TRA	9,838	0
Net operating loss carryforward	107,942	34,889
IRC Section 163(j) interest carryforward	33,789	0
Capitalized costs	900	949
Accrued expenses	4,298	985
Intangible assets	1,553	122
Tax credits and other	16,030	6,366
Total deferred tax assets	414,394	43,311
Valuation allowance	(41,235)	(41,617)	$ (42,231)	$ (22,567)
Net deferred tax assets	373,159	1,694
Deferred tax liabilities:
Fixed assets	0	(3,287)
Intangible assets	(1,178)	0
Total deferred tax liabilities	(1,178)	(3,287)
Net deferred tax assets	$ 371,981
Net deferred tax assets (liabilities)		$ (1,593)

Income taxes - Unrecognized Tax

Income taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits at the beginning of the period	$ 0	$ 0	$ 0
Gross change for current period positions	182	0	0
Gross change for prior period positions	2,346	0	0
Gross change due to Combination	5,208	0	0
Decrease due to expiration of statutes of limitations	(530)	0	0
Decrease due to settlements and payments	0	0	0
Unrecognized tax benefits at the end of the period	$ 7,206	$ 0	$ 0

Earnings per Share - Computatio

Earnings per Share - Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Numerator:
Net loss attributable to Amneal Pharmaceuticals, Inc.	$ (8,768)	$ 6,952	$ (19,104)	$ 0	$ 0	$ 0	$ 0	$ 0	$ (20,920)	$ 0	$ 0
Denominator:
Weighted-average shares of Class A Common Stock and Class B-1 Common Stock outstanding-basic and diluted (in shares)									127,252
Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Class A and Class B-1 basic and diluted (in dollars per share)									$ (0.16)

Earnings per Share - Securities

Earnings per Share - Securities Excluded from Diluted Earnings per Share Computation (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Common Class B
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	171,261	0	0
Stock options(1)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	5,815	0	0
Restricted stock units(1)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	1,331	0	0

Trade Accounts Receivable, Ne_2

Trade Accounts Receivable, Net - Schedule of Trade Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Gross accounts receivable	$ 1,349,588	$ 827,302
Allowance for doubtful accounts	(2,340)	(1,824)
Contract charge-backs and sales volume allowances	(829,596)	(453,703)
Cash discount allowances	(36,157)	(20,408)
Subtotal	(868,093)	(475,935)
Trade accounts receivable, net	$ 481,495	$ 351,367

Trade Accounts Receivable, Ne_3

Trade Accounts Receivable, Net - Narrative (Details) - customer	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Concentration Risk [Line Items]
Concentration risk, number of customers	3	3	3
Customer Concentration Risk | Accounts Receivable | Customer A
Concentration Risk [Line Items]
Concentration risk percentage	30.00%	36.00%
Customer Concentration Risk | Accounts Receivable | Customer B
Concentration Risk [Line Items]
Concentration risk percentage	28.00%	27.00%
Customer Concentration Risk | Accounts Receivable | Customer C
Concentration Risk [Line Items]
Concentration risk percentage	24.00%	19.00%

Inventories - Schedule of Inven

Inventories - Schedule of Inventories, Net of Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 181,654	$ 140,051
Work in process	54,152	38,146
Finished goods	221,413	105,841
Total inventories	$ 457,219	$ 284,038

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Deposits and advances	$ 2,142	$ 1,851
Prepaid insurance	6,094	3,154
Prepaid regulatory fees	4,924	5,926
Income tax receivable	29,625	0
Other current receivables	16,979	15,150
Other prepaid assets	32,164	16,315
Total prepaid expenses and other current assets	128,321	42,396
JSP and Lannett Company Transition Agreement
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Levothyroxine transition contract asset	$ 36,393	$ 0

Property, Plant, and Equipmen_3

Property, Plant, and Equipment, Net - Summary of Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	$ 753,582	$ 643,128
Less: Accumulated depreciation	(209,436)	(156,370)
Property, plant, and equipment, net	544,146	486,758
Land
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	1,572	5,275
Buildings
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	233,185	227,864
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	98,399	70,354
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	334,351	260,637
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	10,779	18,415
Vehicles
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	1,506	1,517
Computer equipment
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	33,019	26,831
Construction-in-progress
Property, Plant and Equipment [Line Items]
Total property, plant, and equipment	$ 40,771	$ 32,235

Property, Plant, and Equipmen_4

Property, Plant, and Equipment, Net - Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Depreciation	$ 64,417	$ 41,962	$ 29,314

Property, Plant, and Equipmen_5

Property, Plant, and Equipment, Net - Narrative (Details) - USD ($) $ in Thousands	Dec. 21, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Sale of real estate and equipment in Hayward, California	$ 25,000	$ 25,344	$ 0	$ 0
Other Income (Expense)
Property, Plant and Equipment [Line Items]
Gain on sale of real estate and equipment in Hayward, California	$ 400

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Balance, beginning of period	$ 26,444	$ 28,441
Goodwill acquired during the period	401,488	0
Goodwill divested during the period	0	(3,895)
Currency translation	(1,706)	1,898
Balance, end of period	$ 426,226	$ 26,444

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Narrative (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)product	Dec. 31, 2018USD ($)product	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Goodwill [Line Items]
Goodwill	$ 426,226	$ 426,226	$ 26,444	$ 28,441
In-process research and development	451,930	451,930	$ 1,150
Specialty
Goodwill [Line Items]
Goodwill	360,000	360,000
Generics
Goodwill [Line Items]
Goodwill	$ 66,000	66,000
Intangible asset impairment charges		48,000
Generics | Cost of goods sold
Goodwill [Line Items]
Intangible asset impairment charges		$ 9,000
Intangible assets impairment, number of products related to | product		1
Generics | Research and development
Goodwill [Line Items]
Intangible asset impairment charges		$ 39,000
Intangible assets impairment, number of products related to | product	2	2

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Net [Abstract]
Cost	$ 1,294,636	$ 62,896
Accumulated Amortization	(91,597)	(19,447)
Net	1,203,039	43,449
In-process research and development	451,930	1,150
Intangible assets, cost	1,746,566	64,046
Intangible assets, net	$ 1,654,969	44,599
Product rights
Finite-Lived Intangible Assets, Net [Abstract]
Weighted-Average Amortization Period (in years)	12 years 5 months 12 days
Cost	$ 1,282,011	49,700
Accumulated Amortization	(88,081)	(17,210)
Net	$ 1,193,930	32,490
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Weighted-Average Amortization Period (in years)	14 years 5 months 12 days
Cost	$ 7,005	7,421
Accumulated Amortization	(1,955)	(1,072)
Net	$ 5,050	6,349
Other intangible assets
Finite-Lived Intangible Assets, Net [Abstract]
Weighted-Average Amortization Period (in years)	12 years 6 months 12 days
Cost	$ 5,620	5,775
Accumulated Amortization	(1,561)	(1,165)
Net	$ 4,059	$ 4,610

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization	$ 72,986	$ 3,974	$ 3,702

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets - Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2,019	$ 123,497
2,020	130,154
2,021	146,843
2,022	149,053
2,023	127,249
Thereafter	526,243
Net	$ 1,203,039	$ 43,449

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Aug. 18, 2016	Dec. 31, 2018	Dec. 31, 2017
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accounts payable		$ 114,846	$ 70,013
Accrued returns allowance		154,503	45,175
Accrued compensation		77,066	23,954
Accrued Medicaid and commercial rebates		74,202	12,911
Accrued royalties		23,639	2,970
Medicaid reimbursement accrual		15,000	15,000
Accrued professional fees		4,555	938
Accrued other		37,352	23,818
Total accounts payable and accrued expenses		514,440	194,779
Teva Transaction
Accounts Payable and Accrued Liabilities, Current [Abstract]
Estimated Teva and Allergan chargebacks and rebates		13,277	0
Acquired balances	$ 42,000
Chargebacks and rebates, remaining in accounts payable and accrued expenses		$ 13,277	$ 0

Debt - Summary of Long-term Deb

Debt - Summary of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Long-term debt	$ 2,686,500	$ 1,453,160
Less: debt issuance costs	(34,453)	(8,715)
Total debt, net of debt issuance costs	2,652,047	1,444,445
Less: current portion of long-term debt	(21,449)	(89,171)
Total long-term debt, net	2,630,598	1,355,274
Senior Credit Facility – Revolver
Debt Instrument [Line Items]
Long-term debt	0	75,000
Other
Debt Instrument [Line Items]
Long-term debt	624	0
Senior Credit Facility – Term Loan due May 2025 | Senior Secured Credit Facility
Debt Instrument [Line Items]
Long-term debt	2,685,876	0
Senior Credit Facility – Term Loan | Term Loan
Debt Instrument [Line Items]
Long-term debt	$ 0	$ 1,378,160

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($)	Jun. 04, 2018	May 04, 2018	Apr. 04, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	May 31, 2016
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 3,000,000	$ 19,667,000	$ 2,532,000	$ 0
Debt issuance costs, gross			$ 3,000,000				$ 7,000,000
Amortization of debt issuance costs				5,859,000	$ 4,585,000	$ 3,055,000
Senior Secured Credit Facility
Debt Instrument [Line Items]
Repayments of principal in remainder of fiscal year				27,000,000
Repayments of principal in year two				27,000,000
Repayments of principal in year three				27,000,000
Repayments of principal in year four				27,000,000
Repayments of principal in year five				27,000,000
Repayments of principal thereafter				$ 27,000,000
Senior Secured Credit Facility | Senior Credit Facility – Term Loan due May 2025
Debt Instrument [Line Items]
Principal amount of debt		$ 2,700,000,000
Quarterly installment rate		1.00%
Debt issuance costs, gross		$ 38,000,000
Senior Secured Credit Facility | Senior Credit Facility – Term Loan due May 2025 | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				3.50%
Line of Credit | Senior Secured Asset-Backed Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		500,000,000
Stated interest rate, increase or decrease				0.25%
Outstanding borrowings on credit facility				$ 0
Commitment fee percentage on unused capacity				0.375%
Debt issuance costs, gross		$ 5,000,000
Line of Credit | Senior Secured Asset-Backed Credit Facility | Minimum
Debt Instrument [Line Items]
Commitment fee percentage on unused capacity		0.25%
Line of Credit | Senior Secured Asset-Backed Credit Facility | Maximum
Debt Instrument [Line Items]
Commitment fee percentage on unused capacity		0.375%
Line of Credit | Senior Secured Asset-Backed Credit Facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				1.50%
Line of Credit | Senior Secured Asset-Backed Credit Facility | Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 25,000,000
Senior Notes | Senior Notes Due 2022
Debt Instrument [Line Items]
Stated interest rate	2.00%
Repayments of debt	$ 599,000,000

Fair Value Measurements of Fi_3

Fair Value Measurements of Financial Instruments - Assets and Liabilities Measured at Fair Value (Details) - Recurring $ in Thousands	Dec. 31, 2018USD ($)
Assets
Deferred Compensation Plan asset	$ 40,101
Liabilities
Deferred Compensation Plan liabilities	27,978
Quoted Prices in Active Markets (Level 1)
Assets
Deferred Compensation Plan asset	0
Liabilities
Deferred Compensation Plan liabilities	0
Significant Other Observable Inputs (Level 2)
Assets
Deferred Compensation Plan asset	40,101
Liabilities
Deferred Compensation Plan liabilities	27,978
Significant Unobservable Inputs (Level 3)
Assets
Deferred Compensation Plan asset	0
Liabilities
Deferred Compensation Plan liabilities	$ 0

Fair Value Measurements of Fi_4

Fair Value Measurements of Financial Instruments - Narrative (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Billions	Dec. 31, 2018	Dec. 31, 2017
Term Loan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt fair value		$ 1.4
Senior Credit Facility – Term Loan due May 2025 | Senior Secured Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt fair value	$ 2.5

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) $ in Thousands

Feb. 15, 2019claim

Feb. 07, 2019defendent

Dec. 03, 2018defendent

Oct. 04, 2018defendent

Aug. 24, 2018defendent

Jul. 18, 2018defendent

Jul. 09, 2018defendent

Jun. 18, 2018request

May 30, 2018defendent

Mar. 27, 2018defendent

Mar. 15, 2018companydefendent

Aug. 17, 2017companydefendent

Apr. 06, 2017complaintdrug

Jul. 31, 2017USD ($)

May 31, 2016USD ($)settlement_demand

Nov. 30, 2018defendent

Apr. 30, 2015complaint

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016USD ($)

Feb. 21, 2019complaint

Feb. 15, 2017litigation

Loss Contingencies [Line Items]

Rent expense

$ 18,000

$ 17,000

$ 14,000

Medicaid reimbursement reserve

15,000

15,000

Legal settlements gains

$ 22,300

29,312

$ 11,000

Kashiv BioSciences LLC | Legal Cost Reimbursement | Affiliated Entity

Loss Contingencies [Line Items]

Development contract settlement with related party

$ 8,000

Opana ER FTC Antitrust Suit

Loss Contingencies [Line Items]

Expected time period for decision on case

100 days

Opana ER Antitrust Litigation

Loss Contingencies [Line Items]

Number of complaints | complaint

14

Texas State Attorney General Civil Investigative Demand

Loss Contingencies [Line Items]

Number of settlement demands | settlement_demand

2

Damages sought, initial demand aggregate total

$ 36,000

Alleged overpayments

$ 16,200

Generic Digoxin and Doxycycline Antitrust Litigation

Loss Contingencies [Line Items]

Number of generic drugs included in consolidation of civil actions | drug

18

Digoxin And Lidocaine-prilocaine Litigation

Loss Contingencies [Line Items]

Number of complaints | complaint

2

Digoxin And Lidocaine-prilocaine Litigation | Subsequent Event

Loss Contingencies [Line Items]

Number of complaints filed by opt-out plaintiffs | complaint

2

Digoxin And Lidocaine-prilocaine Litigation | Subsequent Event | End-Payor Plaintiff

Loss Contingencies [Line Items]

Number of state law claims dismissed | claim

7

Digoxin And Lidocaine-prilocaine Litigation | Subsequent Event | Indirect Reseller Plaintiff

Loss Contingencies [Line Items]

Number of state law claims dismissed | claim

6

Opiod Medications Litigation

Loss Contingencies [Line Items]

Number of defendants | defendent

32

45

18

41

55

4

35

51

5

37

Number of healthcare provider defendants | company

3

Number of counties filing a complaint (more than) | company

60

Number of cities filing a complaint | company

12

Number of CID requests | request

11

Opiod Medications Litigation | Subsequent Event

Loss Contingencies [Line Items]

Number of defendants | defendent

20

Teva v. Impax Laboratories, LLC.

Loss Contingencies [Line Items]

Number of litigations | litigation

2

Buprenorphine and Naloxone Medication Litigation

Loss Contingencies [Line Items]

Legal settlements gains

$ 21,000

Settlement payment received

$ 25,000

Commitments and Contingencies_2

Commitments and Contingencies - Future minimum payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,019	$ 25,885
2,020	12,071
2,021	11,105
2,022	10,329
2,023	10,043
Thereafter	28,128
Total	$ 97,561

Stockholders' Equity_ Members_2

Stockholders' Equity/ Members' Deficit - Narrative (Details) $ / shares in Units, $ in Thousands	May 04, 2018$ / sharesshares	Dec. 31, 2018USD ($)subsidiaryvote$ / sharesshares	Jun. 30, 2018USD ($)shares	Dec. 31, 2018USD ($)vote$ / sharesshares	Dec. 31, 2018USD ($)vote$ / sharesshares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)
Class of Stock [Line Items]
Members' equity, units authorized (in shares) | shares						189,000,000
Members' equity, units issued (in shares) | shares						189,000,000
Members' equity, units outstanding (in shares) | shares						189,000,000
Profit share and transaction related bonus expense					$ 187,000
Transaction-related bonus					27,742	$ 0	$ 0
Profit share expense					158,757	0	0
Distributions to members					$ 182,998	375,265	200,615
Preferred stock, shares authorized (in shares) | shares	2,000,000	2,000,000		2,000,000	2,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01	$ 0.01
Preferred stock, shares issued (in shares) | shares		0		0	0
Tax distribution					$ 49,000	865	973
Included in related-party payables, tax distribution		$ 13,000		$ 13,000	13,000
Number of non-public subsidiaries, acquired non-controlling interest | subsidiary		1
Acquired non-controlling interest, non-public subsidiary		$ 3,500
Related party payable		17,695		17,695	17,695	12,622
Cash purchase of redeemable non-controlling interest			$ 12,000		11,775	0	0
Reclassification of redeemable non-controlling interest				(11,708)
Non-public Subsidiary
Class of Stock [Line Items]
Related party payable		$ 3,500		3,500	3,500
Stockholders' Accumulated Deficit
Class of Stock [Line Items]
Reclassification of redeemable non-controlling interest				(1,176)
Stockholders' Accumulated Deficit | Interest Holder In Non-Public Subsidiaries
Class of Stock [Line Items]
Reclassification of redeemable non-controlling interest					1,000
Non-Controlling Interests
Class of Stock [Line Items]
Tax distribution						$ 865	$ 973
Reclassification of redeemable non-controlling interest				$ (10,532)
Non-Controlling Interests | Interest Holder In Non-Public Subsidiaries
Class of Stock [Line Items]
Reclassification of redeemable non-controlling interest					$ 2,000
Common Class A
Class of Stock [Line Items]
Common stock, shares authorized (in shares) | shares	900,000,000	900,000,000		900,000,000	900,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01	$ 0.01
Number of votes per share | vote		1		1	1
Common Class A | Common Stock
Class of Stock [Line Items]
Effect of the combination (in shares) | shares	73,300,000			73,289,000
Common Class B
Class of Stock [Line Items]
Common stock, shares authorized (in shares) | shares	300,000,000	300,000,000		300,000,000	300,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01	$ 0.01
Number of votes per share | vote		1		1	1
Conversion ratio					1
Common Class B | Common Stock
Class of Stock [Line Items]
Effect of the combination (in shares) | shares	225,000,000			224,996,000
Common Class B-1
Class of Stock [Line Items]
Common stock, shares authorized (in shares) | shares	18,000,000	18,000,000		18,000,000	18,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.01	$ 0.01		$ 0.01	$ 0.01
PPU Holders Distribution | Common Class A
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) | shares	6,900,000		6,886,140		6,900,000
Accelerated vesting of profit participation units, fair value			$ 126,000		$ 126,000
Accelerated vesting cash payment			$ 33,000		$ 33,000
PPU Holders Distribution | Common Class A | Common Stock
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) | shares	6,900,000
PPU Holders Distribution | Common Class B | Common Stock
Class of Stock [Line Items]
Number of shares repurchased (in shares) | shares	6,900,000
Private Placement | Common Class A
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) | shares	34,500,000
Private Placement | Common Class B | Common Stock
Class of Stock [Line Items]
Number of shares repurchased (in shares) | shares	46,800,000
Private Placement | Common Class B-1
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares) | shares	12,300,000

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	May 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Conversion of Impax stock options outstanding on May 4, 2018 (in shares)	3,002,669
Options, exercises in period, intrinsic value	$ 3
Compensation cost not yet recognized	$ 41
Compensation cost not yet recognized, period for recognition	3 years 3 months 12 days
Dividend yield	0.00%
Stock options(1)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	4 years
Expiration period	10 years
Dividend yield	0.00%
Amneal Pharmaceuticals, Inc. 2018 Incentive Award Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		23,000,000
Number of shares available for grant (in shares)	18,292,841

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018
Number of Shares Under Option
Beginning balance (in shares)	0
Conversion of Impax stock options outstanding on May 4, 2018 (in shares)	3,002,669
Options granted (in shares)	3,555,808
Options exercised (in shares)	(351,668)
Options forfeited (in shares)	(392,228)
Ending balance (in shares)	5,814,581
Options exercisable ending balance (in shares)	2,438,046
Weighted- Average Exercise Price per Share
Beginning balance (in dollars per share)	$ 0
Conversion of Impax stock options outstanding on May 4, 2018 (in dollars per share)	18.90
Options granted (in dollars per share)	16.64
Options exercised (in dollars per share)	10.80
Options forfeited (in dollars per share)	23.02
Ending balance (in dollars per share)	17.73
Options exercisable ending balance (in dollars per share)	$ 19.37
Weighted- Average Remaining Contractual Life, Outstanding	8 years
Weighted- Average Remaining Contractual Life, Exercisable	6 years
Aggregate Intrinsic Value, Outstanding	$ 2.6
Aggregate Intrinsic Value, Exercisable	$ 2.6

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock Units (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)$ / sharesshares
Weighted- Average Grant Date Fair Value
Weighted- Average Remaining Years	3 years 3 months 12 days
Restricted stock units(1)
Number of Restricted Stock Units
Non-vested beginning balance (in shares) | shares	0
Granted (in shares) | shares	1,421,814
Vested (in shares) | shares	0
Forfeited (in shares) | shares	(91,190)
Non-vested ending balance (in shares) | shares	1,330,624
Weighted- Average Grant Date Fair Value
Non-vested beginning balance (in dollars per share) | $ / shares	$ 0
Granted (in dollars per share) | $ / shares	17.28
Vested (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	19.19
Non-vested ending balance (in dollars per share) | $ / shares	$ 17.15
Aggregate Intrinsic Value (in millions) | $	$ 18

Stock-Based Compensation - Valu

Stock-Based Compensation - Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2018$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Stock options(1)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Volatility	46.50%
Risk-free interest rate	2.90%
Dividend yield	0.00%
Weighted-average expected life (years)	6 years 3 months
Weighted average grant date fair value (in dollars per share)	$ 8.14

Stock-Based Compensation - Shar

Stock-Based Compensation - Share-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	$ 8,840	$ 0	$ 0
Cost of goods sold
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	921	0	0
Selling, general and administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	6,923	0	0
Research and development
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	$ 996	$ 0	$ 0

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) € in Millions	Nov. 07, 2018USD ($)	May 07, 2018USD ($)	Jun. 30, 2018USD ($)	Oct. 31, 2017USD ($)	Jun. 30, 2017USD ($)payment	Mar. 31, 2017USD ($)	Jul. 31, 2014USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)buildinglease_agreement	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Mar. 31, 2018USD ($)	Oct. 31, 2017EUR (€)
Related Party Transaction [Line Items]
Number of buildings under financing obligation | building									2
Capital lease obligations								$ 40,000,000	$ 39,000,000	$ 40,000,000
Current portion of financing obligation - related party								311,000	266,000	311,000
Related party receivables								16,210,000	$ 830,000	16,210,000
Gemini Laboratories, LLC Acquisition | Notes Payable
Related Party Transaction [Line Items]
Liabilities incurred		$ 77,000,000
Repayments of related party interest	$ 1,000,000
Kanan, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Number of lease agreements | lease_agreement									2
Kanan, LLC | Affiliated Entity | Annual Rental Cost
Related Party Transaction [Line Items]
Amounts of transaction with related party									$ 2,000,000
Kanan, LLC | Affiliated Entity | Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party									2,000,000	2,000,000	$ 2,000,000
AE Companies, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Income from related parties									0	800,000	1,000,000
Asana Biosciences, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Income from related parties								200,000		0	0
Sublease agreement, term							10 years
Asana Biosciences, LLC | Affiliated Entity | Annual Rental Cost, Sublease
Related Party Transaction [Line Items]
Amounts of transaction with related party							$ 100,000
Asana Biosciences, LLC | Affiliated Entity | Annual Income, Sublease
Related Party Transaction [Line Items]
Income from related parties											100,000
Industrial Real Estate Holdings NY, LLC | Affiliated Entity | Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party									1,000,000	1,000,000	1,000,000
Kashiv BioSciences LLC | Affiliated Entity
Related Party Transaction [Line Items]
Related party receivables								10,000,000	600,000	10,000,000
Related parties payable								600,000	800,000	600,000
Kashiv BioSciences LLC | Affiliated Entity | Annual Base Rent
Related Party Transaction [Line Items]
Amounts of transaction with related party									2,000,000
Kashiv BioSciences LLC | Affiliated Entity | Rental Income
Related Party Transaction [Line Items]
Income from related parties									400,000	2,000,000	2,000,000
Kashiv BioSciences LLC | Affiliated Entity | Profit Share On Various Arrangements
Related Party Transaction [Line Items]
Expenses from transactions with related party									4,000,000	10,000,000	5,000,000
Kashiv BioSciences LLC | Affiliated Entity | Product Acquisition And Royalty Stream Purchase Agreement
Related Party Transaction [Line Items]
Amounts of transaction with related party					$ 25,000,000
Number of earn out payments | payment					2
Kashiv BioSciences LLC | Affiliated Entity | Product Acquisition And Royalty Stream Purchase Agreement, Earn-out Payment
Related Party Transaction [Line Items]
Amounts of transaction with related party					$ 5,000,000
Kashiv BioSciences LLC | Affiliated Entity | Product Acquisition And Royalty Stream Purchase Agreement, Earn-out Payment One
Related Party Transaction [Line Items]
Amounts of transaction with related party												$ 5,000,000
Kashiv BioSciences LLC | Affiliated Entity | Product Acquisition And Royalty Stream Purchase Agreement, Earn-out Payment Two
Related Party Transaction [Line Items]
Amounts of transaction with related party			$ 5,000,000
Kashiv BioSciences LLC | Affiliated Entity | Legal Cost Reimbursement
Related Party Transaction [Line Items]
Amounts of transaction with related party										8,000,000
Adello Biologics, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Related parties payable								11,000,000		11,000,000
Face amount of related party notes receivable								15,000,000		15,000,000			€ 12.5
Interest rate on related party notes receivable													2.00%
Adello Biologics, LLC | Affiliated Entity | Human Resource And Product Quality Assurance Services And License Agreement Expense
Related Party Transaction [Line Items]
Net income from transactions with related party									200,000
Expenses from transactions with related party									100,000	100,000	100,000
Adello Biologics, LLC | Affiliated Entity | Reimbursement Of Past Development Costs
Related Party Transaction [Line Items]
Expenses from transactions with related party						$ 10,000,000
Adello Biologics, LLC | Affiliated Entity | License And Commercialization Agreement Up Front Payment
Related Party Transaction [Line Items]
Expenses from transactions with related party				$ 2,000,000
PharmaSophia, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Income from related parties									700,000	300,000	300,000
Related party receivables								100,000	100,000	100,000
Gemini Laboratories, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Related party receivables								$ 6,000,000		6,000,000
Gemini Laboratories, LLC | Affiliated Entity | Profit Share On Various Arrangements
Related Party Transaction [Line Items]
Income from related parties									5,000,000	12,000,000	15,000,000
Gemini Laboratories, LLC | Affiliated Entity | Gross Profit From Sale Of Inventory
Related Party Transaction [Line Items]
Income from related parties									100,000	$ 3,000,000	$ 16,000,000
APHC Holdings, LLC | Affiliated Entity
Related Party Transaction [Line Items]
Related parties payable									$ 0

Related Party Transactions - Fi

Related Party Transactions - Financing Obligation Future Payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Related Party Transactions [Abstract]
2,019	$ 5,474
2,020	5,474
2,021	5,474
2,022	5,474
2,023	5,474
Thereafter	107,196
Total	$ 134,566

Employee Benefit Plans - Narrat

Employee Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Retirement Benefits [Abstract]
Contributions to defined contribution plan	$ 7,000	$ 3,000	$ 2,000
Deferred compensation plan, employer contributions	$ 0

Segment Information - Narrative

Segment Information - Narrative (Details)	12 Months Ended
	Dec. 31, 2018productsegment
Segment Reporting [Abstract]
Number of reportable segments | segment	2
Number of product families | product	200

Segment Information - Schedules

Segment Information - Schedules of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Net revenue	$ 497,528	$ 476,487	$ 413,787	$ 275,189	$ 293,369	$ 254,733	$ 259,871	$ 225,681	$ 1,662,991	$ 1,033,654	$ 1,018,225
Cost of goods sold									946,588	507,476	420,770
Gross profit	$ 193,408	$ 200,105	$ 178,295	$ 144,595	$ 151,416	$ 135,013	$ 123,733	$ 116,016	716,403	526,178	597,455
Selling, general and administrative									230,435	109,046	118,757
Research and development									194,190	171,420	179,019
In-process research and development impairment charges									39,259	0	0
Acquisition, transaction-related and integration expenses									221,818	9,403	70
Restructuring and asset-related charges									56,413	0	0
Intellectual property legal development expenses									16,261	20,518	25,728
Legal settlement gains									(22,300)	(29,312)	(11,000)
Operating (loss) income									(19,673)	245,103	284,881
Operating Segments | Generics
Segment Reporting Information [Line Items]
Net revenue									1,439,031	1,033,654	1,018,225
Cost of goods sold									842,996	507,476	420,770
Gross profit									596,035	526,178	597,455
Selling, general and administrative									68,426	56,050	69,540
Research and development									183,412	171,420	179,019
In-process research and development impairment charges									39,259
Acquisition, transaction-related and integration expenses									114,622	0	0
Restructuring and asset-related charges									33,943	0	0
Intellectual property legal development expenses									15,772	20,518	25,728
Legal settlement gains									(22,300)	(29,312)	(11,000)
Operating (loss) income									162,901	307,502	334,168
Operating Segments | Specialty
Segment Reporting Information [Line Items]
Net revenue									223,960	0	0
Cost of goods sold									103,592	0	0
Gross profit									120,368	0	0
Selling, general and administrative									49,465	0	0
Research and development									10,778	0	0
In-process research and development impairment charges									0
Acquisition, transaction-related and integration expenses									0	0	0
Restructuring and asset-related charges									4,076	0	0
Intellectual property legal development expenses									489	0	0
Legal settlement gains									0	0	0
Operating (loss) income									55,560	0	0
Corporate and Other
Segment Reporting Information [Line Items]
Net revenue									0	0	0
Cost of goods sold									0	0	0
Gross profit									0	0	0
Selling, general and administrative									112,544	52,996	49,217
Research and development									0	0	0
In-process research and development impairment charges									0
Acquisition, transaction-related and integration expenses									107,196	9,403	70
Restructuring and asset-related charges									18,394	0	0
Intellectual property legal development expenses									0	0	0
Legal settlement gains									0	0	0
Operating (loss) income									$ (238,134)	$ (62,399)	$ (49,287)

Segment Information - Schedul_2

Segment Information - Schedules of Revenue by Product Family (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Net revenue	$ 497,528	$ 476,487	$ 413,787	$ 275,189	$ 293,369	$ 254,733	$ 259,871	$ 225,681	$ 1,662,991	$ 1,033,654	$ 1,018,225
Yuvafem-Estradiol
Disaggregation of Revenue [Line Items]
Net revenue									130,920	130,480	53,025
Diclofenac Sodium Gel
Disaggregation of Revenue [Line Items]
Net revenue									103,131	94,395	71,672
Rytary® family
Disaggregation of Revenue [Line Items]
Net revenue									95,541
Aspirin; Dipyridamole ER Capsul
Disaggregation of Revenue [Line Items]
Net revenue									78,541	79,674
Epinephrine Auto-Injector family (generic Adrenaclick®)
Disaggregation of Revenue [Line Items]
Net revenue									$ 67,529
Oseltamivir
Disaggregation of Revenue [Line Items]
Net revenue										37,240
Ranitidine
Disaggregation of Revenue [Line Items]
Net revenue										$ 31,283
Lidocaine
Disaggregation of Revenue [Line Items]
Net revenue											121,832
Metaxalone
Disaggregation of Revenue [Line Items]
Net revenue											33,698
Metformin ER
Disaggregation of Revenue [Line Items]
Net revenue											$ 33,420
Product Concentration Risk | Revenue from Contract with Customer | Yuvafem-Estradiol
Disaggregation of Revenue [Line Items]
Concentration risk percentage									8.00%	13.00%	5.00%
Product Concentration Risk | Revenue from Contract with Customer | Diclofenac Sodium Gel
Disaggregation of Revenue [Line Items]
Concentration risk percentage									6.00%	9.00%	7.00%
Product Concentration Risk | Revenue from Contract with Customer | Rytary® family
Disaggregation of Revenue [Line Items]
Concentration risk percentage									6.00%
Product Concentration Risk | Revenue from Contract with Customer | Aspirin; Dipyridamole ER Capsul
Disaggregation of Revenue [Line Items]
Concentration risk percentage									5.00%	8.00%
Product Concentration Risk | Revenue from Contract with Customer | Epinephrine Auto-Injector family (generic Adrenaclick®)
Disaggregation of Revenue [Line Items]
Concentration risk percentage									4.00%
Product Concentration Risk | Revenue from Contract with Customer | Oseltamivir
Disaggregation of Revenue [Line Items]
Concentration risk percentage										4.00%
Product Concentration Risk | Revenue from Contract with Customer | Ranitidine
Disaggregation of Revenue [Line Items]
Concentration risk percentage										3.00%
Product Concentration Risk | Revenue from Contract with Customer | Lidocaine
Disaggregation of Revenue [Line Items]
Concentration risk percentage											12.00%
Product Concentration Risk | Revenue from Contract with Customer | Metaxalone
Disaggregation of Revenue [Line Items]
Concentration risk percentage											3.00%
Product Concentration Risk | Revenue from Contract with Customer | Metformin ER
Disaggregation of Revenue [Line Items]
Concentration risk percentage											3.00%

Supplementary Financial Infor_3

Supplementary Financial Information (Unaudited) - Schedule of Supplementary Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								4 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	May 03, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Net revenue	$ 497,528	$ 476,487	$ 413,787	$ 275,189	$ 293,369	$ 254,733	$ 259,871	$ 225,681		$ 1,662,991	$ 1,033,654	$ 1,018,225
Gross profit	193,408	200,105	178,295	144,595	151,416	135,013	123,733	116,016		716,403	526,178	597,455
Net income (loss)	(20,330)	17,465	(250,090)	51,652	62,194	27,122	37,748	42,261	$ (148,709)	(201,303)	169,325	209,426
Net (loss) income attributable to Amneal Pharmaceuticals, Inc.	$ (8,768)	$ 6,952	$ (19,104)	$ 0	$ 0	$ 0	$ 0	$ 0		$ (20,920)	$ 0	$ 0
Net income (loss) per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Class A and Class B-1 basic (in dollars per share)	$ (0.07)	$ 0.05	$ (0.15)	$ 0	$ 0	$ 0	$ 0	$ 0
Class A and Class B-1 diluted (in dollars per share)	$ (0.07)	$ 0.05	$ (0.15)	$ 0	$ 0	$ 0	$ 0	$ 0

Uncategorized Items - amrx-2018

Label	Element	Value
Partners' Capital Account, Unit-based Compensation	us-gaap_PartnersCapitalAccountUnitBasedCompensation	$ 158,757,000
Noncontrolling Interest, Increase from Business Combination	us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination	2,518,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	3,797,000
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders, Tax Distribution	amrx_NoncontrollingInterestDecreasefromDistributionstoNoncontrollingInterestHoldersTaxDistribution	48,955,000
Partners' Capital Account, Contributions	us-gaap_PartnersCapitalAccountContributions	27,742,000
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	us-gaap_MinorityInterestDecreaseFromRedemptions	3,485,000
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance	360,000
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(52,661,000)
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	1,490,232,000
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	8,840,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	191,560,000
Stockholders' Equity, Other	us-gaap_StockholdersEquityOther	1,785,000
Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	32,714,000
PPU Holders Distribution [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	4,823,000
Additional Paid-in Capital [Member]
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	2,184,000
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	us-gaap_MinorityInterestDecreaseFromRedemptions	920,000
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	330,678,000
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	8,840,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	8,562,000
Stockholders' Equity, Other	us-gaap_StockholdersEquityOther	(183,000)
Additional Paid-in Capital [Member] | Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	165,180,000
Additional Paid-in Capital [Member] | PPU Holders Distribution [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	24,293,000
AOCI Attributable to Parent [Member]
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	(10,000)
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	0
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	1,721,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(2,417,000)
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	9,437,000
AOCI Attributable to Parent [Member] | Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	(1,965,000)
AOCI Attributable to Parent [Member] | PPU Holders Distribution [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	(289,000)
Retained Earnings [Member]
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(19,744,000)
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	709,612,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(148,806,000)
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	182,998,000
Noncontrolling Interest [Member]
Noncontrolling Interest, Increase from Business Combination	us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination	2,518,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	1,619,000
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders, Tax Distribution	amrx_NoncontrollingInterestDecreasefromDistributionstoNoncontrollingInterestHoldersTaxDistribution	48,955,000
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	us-gaap_MinorityInterestDecreaseFromRedemptions	2,565,000
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance	360,000
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(32,917,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(3,256,000)
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	626,737,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	97,000
Stockholders' Equity, Other	us-gaap_StockholdersEquityOther	1,968,000
Noncontrolling Interest [Member] | Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	(130,501,000)
Noncontrolling Interest [Member] | PPU Holders Distribution [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	(19,181,000)
Member Units [Member]
Partners' Capital Account, Unit-based Compensation	us-gaap_PartnersCapitalAccountUnitBasedCompensation	158,757,000
Partners' Capital Account, Contributions	us-gaap_PartnersCapitalAccountContributions	27,742,000
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	$ (189,215,000)
Common Class A [Member] | Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	352,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 4,000
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	733,000
Common Class A [Member] | Common Stock [Member] | Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	$ 345,000
Stock Repurchased And Reissued During Period, Shares	amrx_StockRepurchasedAndReissuedDuringPeriodShares	34,520,000
Common Class A [Member] | Common Stock [Member] | PPU Holders Distribution [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	$ 69,000
Stock Repurchased And Reissued During Period, Shares	amrx_StockRepurchasedAndReissuedDuringPeriodShares	6,886,000
Common Class B [Member] | Common Stock [Member]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	$ 2,250,000
Common Class B [Member] | Common Stock [Member] | Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	$ (468,000)
Stock Repurchased And Reissued During Period, Shares	amrx_StockRepurchasedAndReissuedDuringPeriodShares	46,849,000
Common Class B [Member] | Common Stock [Member] | PPU Holders Distribution [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	$ (69,000)
Stock Repurchased And Reissued During Period, Shares	amrx_StockRepurchasedAndReissuedDuringPeriodShares	6,886,000
Common Class B-1 [Member] | Common Stock [Member] | Private Placement [Member]
Stock Repurchased And Reissued During Period, Value	amrx_StockRepurchasedAndReissuedDuringPeriodValue	$ 123,000
Stock Repurchased And Reissued During Period, Shares	amrx_StockRepurchasedAndReissuedDuringPeriodShares	12,329,000